JRDC: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JRDC
Largest movements
- Cash +€94,640
up €94,640 (+622.7%), from €15,198 to €109,838
mainly Net result for the year (+€70,945) and Tax, wage and social debts (+€23,057)
- Receivables within one year +€1,897
new in 2025: €1,897
- Reserves +€73,849
up €73,849 (+825.4%), from €8,947 to €82,796
- Tax, wage and social debts +€23,057
up €23,057 (+797.4%), from €2,891 to €25,949
- Gross operating margin +€81,466
up €81,466 (+687.9%), from €11,843 to €93,309
- Taxes +€17,641
up €17,641 (+610.1%), from €2,891 to €20,533
- Other operating charges +€1,459
new in 2025: €1,459
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,284 | €112,774 | +€96,490 | +592.5% |
| Fixed assets | 21/28 | €1,019 | €668 | -€351 | -34.4% |
| Tangible fixed assets | 22/27 | €1,019 | €668 | -€351 | -34.4% |
| Furniture and vehicles | 24 | €1,019 | €668 | -€351 | -34.4% |
| Current assets | 29/58 | €15,265 | €112,106 | +€96,841 | +634.4% |
| Amounts receivable within one year | 40/41 | - | €1,897 | +€1,897 | |
| Other amounts receivable | 41 | - | €1,897 | +€1,897 | |
| Cash at bank and in hand | 54/58 | €15,198 | €109,838 | +€94,640 | +622.7% |
| Deferred charges and accrued income | 490/1 | €67 | €370 | +€304 | +454.3% |
| Total equity and liabilities | 10/49 | €16,284 | €112,774 | +€96,490 | +592.5% |
| Equity | 10/15 | €11,947 | €85,796 | +€73,849 | +618.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,947 | €82,796 | +€73,849 | +825.4% |
| Distributable reserves | 133 | €8,947 | €82,796 | +€73,849 | +825.4% |
| Amounts payable | 17/49 | €4,337 | €26,978 | +€22,641 | +522.1% |
| Amounts payable within one year | 42/48 | €4,006 | €26,644 | +€22,638 | +565.1% |
| Trade debts | 44 | €1,093 | €696 | -€398 | -36.4% |
| Suppliers | 440/4 | €1,093 | €696 | -€398 | -36.4% |
| Taxes, remuneration and social security | 45 | €2,891 | €25,949 | +€23,057 | +797.4% |
| Taxes | 450/3 | €2,891 | €25,949 | +€23,057 | +797.4% |
| Other amounts payable | 47/48 | €21 | - | -€21 | |
| Accrued charges and deferred income | 492/3 | €330 | €333 | +€3 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €351 | +€317 | +932.6% |
| Other operating charges | 640/8 | - | €1,459 | +€1,459 | |
| Gross operating margin | 9900 | €11,843 | €93,309 | +€81,466 | +687.9% |
| Operating profit (loss) | 9901 | €11,809 | €91,500 | +€79,691 | +674.8% |
| Financial income | 75/76B | €30 | €200 | +€170 | +564.9% |
| Recurring financial income | 75 | €30 | €200 | +€170 | +564.9% |
| Financial charges | 65/66B | - | €221 | +€221 | |
| Recurring financial charges | 65 | - | €221 | +€221 | |
| Profit (loss) for the period before taxes | 9903 | €11,839 | €91,478 | +€79,639 | +672.7% |
| Income taxes | 67/77 | €2,891 | €20,533 | +€17,641 | +610.1% |
| Profit (loss) for the period | 9904 | €8,947 | €70,945 | +€61,998 | +692.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,947 | €70,945 | +€61,998 | +692.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.