JRDD: 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.
JRDD
Largest movements
- Tangible fixed assets -€6,406
down €6,406 (-23.9%), from €26,778 to €20,372
of which Furniture and vehicles: -€6,458
- Receivables within one year -€3,047
down €3,047 (-84.3%), from €3,615 to €568
of which Other amounts receivable: -€3,201
- Stocks and contracts -€2,253
down €2,253 (-87.6%), from €2,573 to €320
- Cash -€395
down €395 (-13.0%), from €3,036 to €2,641
mainly Trade debts (-€14,648) and Other debts (-€5,708)
- Trade debts -€14,648
down €14,648 (-81.7%), from €17,926 to €3,278
- Debts after one year +€12,494
new in 2025: €12,494
- Other debts -€5,708
down €5,708 (-70.3%), from €8,117 to €2,408
- Profit (loss) carried forward -€4,238
down €4,238, from €2,319 to -€1,920
- Depreciation +€3,020
up €3,020 (+42.9%), from €7,039 to €10,059
- Gross operating margin +€2,004
up €2,004 (+25.8%), from €7,778 to €9,782
- Financial charges +€1,211
up €1,211 (+2010.7%), from €60 to €1,271
of which Financial charges: +€1,211
- Other operating charges +€1,027
up €1,027 (+69.8%), from €1,471 to €2,499
- Staff costs -€357
down €357 (-92.2%), from €387 to €30
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 | €36,002 | €23,901 | -€12,101 | -33.6% |
| Fixed assets | 21/28 | €26,778 | €20,372 | -€6,406 | -23.9% |
| Tangible fixed assets | 22/27 | €26,778 | €20,372 | -€6,406 | -23.9% |
| Plant, machinery and equipment | 23 | €2,686 | €2,738 | +€52 | +1.9% |
| Furniture and vehicles | 24 | €24,092 | €17,634 | -€6,458 | -26.8% |
| Current assets | 29/58 | €9,224 | €3,529 | -€5,694 | -61.7% |
| Stocks and contracts in progress | 3 | €2,573 | €320 | -€2,253 | -87.6% |
| Stocks | 30/36 | €2,573 | €320 | -€2,253 | -87.6% |
| Amounts receivable within one year | 40/41 | €3,615 | €568 | -€3,047 | -84.3% |
| Trade receivables | 40 | €178 | €332 | +€154 | +86.8% |
| Other amounts receivable | 41 | €3,437 | €236 | -€3,201 | -93.1% |
| Cash at bank and in hand | 54/58 | €3,036 | €2,641 | -€395 | -13.0% |
| Total equity and liabilities | 10/49 | €36,002 | €23,901 | -€12,101 | -33.6% |
| Equity | 10/15 | €9,527 | €5,288 | -€4,238 | -44.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,008 | €1,008 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,008 | €1,008 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,008 | €1,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,319 | -€1,920 | -€4,238 | |
| Amounts payable | 17/49 | €26,475 | €18,613 | -€7,862 | -29.7% |
| Amounts payable after more than one year | 17 | - | €12,494 | +€12,494 | |
| Financial debts | 170/4 | - | €12,494 | +€12,494 | |
| Amounts payable within one year | 42/48 | €26,475 | €6,119 | -€20,356 | -76.9% |
| Trade debts | 44 | €17,926 | €3,278 | -€14,648 | -81.7% |
| Suppliers | 440/4 | €17,926 | €3,278 | -€14,648 | -81.7% |
| Taxes, remuneration and social security | 45 | €433 | €433 | = | 0.0% |
| Taxes | 450/3 | €400 | €400 | = | 0.0% |
| Remuneration and social security | 454/9 | €33 | €33 | = | 0.0% |
| Other amounts payable | 47/48 | €8,117 | €2,408 | -€5,708 | -70.3% |
| Non-recurring operating income | 76A | €833 | €3,509 | +€2,676 | +321.5% |
| Remuneration, social security and pensions | 62 | €387 | €30 | -€357 | -92.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,039 | €10,059 | +€3,020 | +42.9% |
| Other operating charges | 640/8 | €1,471 | €2,499 | +€1,027 | +69.8% |
| Gross operating margin | 9900 | €7,778 | €9,782 | +€2,004 | +25.8% |
| Operating profit (loss) | 9901 | -€1,120 | -€2,806 | -€1,686 | -150.6% |
| Financial income | 75/76B | €17 | €16 | -€2 | -10.8% |
| Recurring financial income | 75 | €17 | €16 | -€2 | -10.8% |
| Financial charges | 65/66B | €60 | €1,271 | +€1,211 | +2010.7% |
| Recurring financial charges | 65 | €60 | €1,271 | +€1,211 | +2029.0% |
| Non-recurring financial charges | 66B | €1 | €0 | -€0 | -88.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,163 | -€4,061 | -€2,899 | -249.4% |
| Income taxes | 67/77 | €133 | €177 | +€44 | +33.6% |
| Profit (loss) for the period | 9904 | -€1,295 | -€4,238 | -€2,943 | -227.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,295 | -€4,238 | -€2,943 | -227.3% |
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 9 October 2026 via checked.be.