NJDP: 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.
NJDP
Largest movements
- Cash -€78,076
down €78,076 (-44.1%), from €176,924 to €98,848
mainly Contributions, distributions and other (-€270,333) and Tax, wage and social debts (-€31,170)
- Receivables within one year -€22,446
down €22,446 (-26.7%), from €84,000 to €61,554
of which Trade receivables: -€23,181
- Other debts +€127,826
up €127,826 (+84,968%), from €150 to €127,976
- Profit (loss) carried forward -€126,857
no longer reported in 2025 (was €126,857)
- Reserves -€70,144
no longer reported in 2025 (was €70,144)
- Tax, wage and social debts -€31,170
down €31,170 (-49.3%), from €63,287 to €32,117
- Trade debts -€3,544
down €3,544 (-38.8%), from €9,126 to €5,582
- Gross operating margin +€13,343
up €13,343 (+16.0%), from €83,201 to €96,544
- Taxes +€1,933
up €1,933 (+10.2%), from €19,009 to €20,942
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.
Derived cash bridge
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 | €271,077 | €167,175 | -€103,902 | -38.3% |
| Fixed assets | 21/28 | €6,619 | €5,742 | -€876 | -13.2% |
| Tangible fixed assets | 22/27 | €6,619 | €5,742 | -€876 | -13.2% |
| Furniture and vehicles | 24 | €2,749 | €1,872 | -€876 | -31.9% |
| Other tangible fixed assets | 26 | €3,870 | €3,870 | = | 0.0% |
| Current assets | 29/58 | €264,458 | €161,432 | -€103,026 | -39.0% |
| Amounts receivable within one year | 40/41 | €84,000 | €61,554 | -€22,446 | -26.7% |
| Trade receivables | 40 | €84,000 | €60,819 | -€23,181 | -27.6% |
| Other amounts receivable | 41 | - | €736 | +€736 | |
| Cash at bank and in hand | 54/58 | €176,924 | €98,848 | -€78,076 | -44.1% |
| Deferred charges and accrued income | 490/1 | €3,534 | €1,030 | -€2,504 | -70.9% |
| Total equity and liabilities | 10/49 | €271,077 | €167,175 | -€103,902 | -38.3% |
| Equity | 10/15 | €198,501 | €1,500 | -€197,001 | -99.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €70,144 | - | -€70,144 | |
| Distributable reserves | 133 | €70,144 | - | -€70,144 | |
| Profit (loss) carried forward | 14 | €126,857 | - | -€126,857 | |
| Amounts payable | 17/49 | €72,576 | €165,675 | +€93,099 | +128% |
| Amounts payable within one year | 42/48 | €72,563 | €165,675 | +€93,112 | +128% |
| Trade debts | 44 | €9,126 | €5,582 | -€3,544 | -38.8% |
| Suppliers | 440/4 | €9,126 | €5,582 | -€3,544 | -38.8% |
| Taxes, remuneration and social security | 45 | €63,287 | €32,117 | -€31,170 | -49.3% |
| Taxes | 450/3 | €63,287 | €32,117 | -€31,170 | -49.3% |
| Other amounts payable | 47/48 | €150 | €127,976 | +€127,826 | +84,968% |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €876 | €876 | = | 0.0% |
| Other operating charges | 640/8 | €963 | €1,074 | +€111 | +11.6% |
| Gross operating margin | 9900 | €83,201 | €96,544 | +€13,343 | +16.0% |
| Operating profit (loss) | 9901 | €81,362 | €94,594 | +€13,231 | +16.3% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €153 | €320 | +€167 | +109% |
| Recurring financial charges | 65 | €153 | €320 | +€167 | +109% |
| Profit (loss) for the period before taxes | 9903 | €81,212 | €94,274 | +€13,062 | +16.1% |
| Income taxes | 67/77 | €19,009 | €20,942 | +€1,933 | +10.2% |
| Profit (loss) for the period | 9904 | €62,203 | €73,332 | +€11,129 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,203 | €73,332 | +€11,129 | +17.9% |
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 19 October 2026 via checked.be.