JxD: what changed
Two financial 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.
JxD
Largest movements
- Tangible fixed assets +€70,350
new in 2025: €70,350
- Cash +€4,473
up €4,473 (+13.8%), from €32,351 to €36,824
mainly Other debts (+€32,698) and Debts after one year (+€23,229)
- Deferred charges and accrued income -€3,098
down €3,098 (-43.8%), from €7,066 to €3,968
- Other debts +€32,698
up €32,698 (+2060.3%), from €1,587 to €34,285
- Debts after one year +€23,229
new in 2025: €23,229
- Current portion of long-term debt +€9,717
new in 2025: €9,717
- Profit (loss) carried forward +€7,490
up €7,490 (+74.5%), from €10,056 to €17,546
- Trade debts -€1,461
down €1,461 (-40.5%), from €3,605 to €2,144
- Depreciation +€12,159
up €12,159 (+2060.7%), from €590 to €12,749
- Gross operating margin +€10,093
up €10,093 (+57.8%), from €17,449 to €27,542
- Taxes -€2,418
down €2,418 (-67.7%), from €3,570 to €1,152
- Financial charges +€551
up €551 (+18.0%), from €3,072 to €3,623
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 | €39,634 | €111,284 | +€71,650 | +180.8% |
| Fixed assets | 21/28 | €73 | €70,423 | +€70,350 | +95948.9% |
| Tangible fixed assets | 22/27 | - | €70,350 | +€70,350 | |
| Furniture and vehicles | 24 | - | €70,350 | +€70,350 | |
| Financial fixed assets | 28 | €73 | €73 | = | 0.0% |
| Current assets | 29/58 | €39,561 | €40,861 | +€1,300 | +3.3% |
| Amounts receivable within one year | 40/41 | €143 | €69 | -€74 | -51.9% |
| Other amounts receivable | 41 | €143 | €69 | -€74 | -51.9% |
| Cash at bank and in hand | 54/58 | €32,351 | €36,824 | +€4,473 | +13.8% |
| Deferred charges and accrued income | 490/1 | €7,066 | €3,968 | -€3,098 | -43.8% |
| Total equity and liabilities | 10/49 | €39,634 | €111,284 | +€71,650 | +180.8% |
| Equity | 10/15 | €18,111 | €25,601 | +€7,490 | +41.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,056 | €17,546 | +€7,490 | +74.5% |
| Amounts payable | 17/49 | €21,523 | €85,683 | +€64,160 | +298.1% |
| Amounts payable after more than one year | 17 | - | €23,229 | +€23,229 | |
| Financial debts | 170/4 | - | €23,229 | +€23,229 | |
| Amounts payable within one year | 42/48 | €21,240 | €62,447 | +€41,206 | +194.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,717 | +€9,717 | |
| Trade debts | 44 | €3,605 | €2,144 | -€1,461 | -40.5% |
| Suppliers | 440/4 | €3,605 | €2,144 | -€1,461 | -40.5% |
| Taxes, remuneration and social security | 45 | €16,048 | €16,302 | +€254 | +1.6% |
| Taxes | 450/3 | €15,464 | €16,302 | +€838 | +5.4% |
| Remuneration and social security | 454/9 | €584 | - | -€584 | |
| Other amounts payable | 47/48 | €1,587 | €34,285 | +€32,698 | +2060.3% |
| Accrued charges and deferred income | 492/3 | €283 | €7 | -€275 | -97.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €12,749 | +€12,159 | +2060.7% |
| Other operating charges | 640/8 | €1,582 | €1,719 | +€137 | +8.6% |
| Gross operating margin | 9900 | €17,449 | €27,542 | +€10,093 | +57.8% |
| Operating profit (loss) | 9901 | €15,277 | €13,074 | -€2,203 | -14.4% |
| Financial income | 75/76B | €47 | €25 | -€22 | -47.2% |
| Recurring financial income | 75 | €47 | €25 | -€22 | -47.2% |
| Financial charges | 65/66B | €3,072 | €3,623 | +€551 | +18.0% |
| Recurring financial charges | 65 | €3,072 | €3,623 | +€551 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €12,253 | €9,476 | -€2,777 | -22.7% |
| Income taxes | 67/77 | €3,570 | €1,152 | -€2,418 | -67.7% |
| Profit (loss) for the period | 9904 | €8,683 | €8,324 | -€359 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,683 | €8,324 | -€359 | -4.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.