JDMC: 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.
JDMC
Largest movements
- Current investments +€48,450
new in 2025: €48,450
- Receivables within one year -€24,796
down €24,796 (-18.0%), from €137,606 to €112,810
of which Other amounts receivable: -€24,796
- Tangible fixed assets -€24,413
down €24,413 (-14.7%), from €166,261 to €141,848
- Debts after one year -€104,698
down €104,698 (-25.8%), from €406,308 to €301,610
- Other debts +€47,004
up €47,004 (+276%), from €17,059 to €64,063
- Profit (loss) carried forward +€45,998
up €45,998 (+21.5%), from €213,665 to €259,663
- Short-term financial debts +€8,822
up €8,822 (+1,299%), from €679 to €9,501
- Gross operating margin -€17,252
down €17,252 (-14.2%), from €121,083 to €103,831
- Taxes -€3,754
down €3,754 (-17.6%), from €21,319 to €17,565
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €785,134 | €783,668 | -€1,466 | -0.2% |
| Fixed assets | 21/28 | €646,321 | €621,908 | -€24,413 | -3.8% |
| Tangible fixed assets | 22/27 | €166,261 | €141,848 | -€24,413 | -14.7% |
| Land and buildings | 22 | €122,502 | €117,730 | -€4,772 | -3.9% |
| Plant, machinery and equipment | 23 | €9,737 | €1,457 | -€8,280 | -85.0% |
| Furniture and vehicles | 24 | €34,022 | €22,660 | -€11,361 | -33.4% |
| Financial fixed assets | 28 | €480,060 | €480,060 | = | 0.0% |
| Current assets | 29/58 | €138,813 | €161,760 | +€22,947 | +16.5% |
| Amounts receivable within one year | 40/41 | €137,606 | €112,810 | -€24,796 | -18.0% |
| Trade receivables | 40 | €24,000 | €24,000 | = | 0.0% |
| Other amounts receivable | 41 | €113,606 | €88,810 | -€24,796 | -21.8% |
| Current investments | 50/53 | - | €48,450 | +€48,450 | |
| Deferred charges and accrued income | 490/1 | €1,207 | €500 | -€707 | -58.6% |
| Total equity and liabilities | 10/49 | €785,134 | €783,668 | -€1,466 | -0.2% |
| Equity | 10/15 | €232,265 | €278,263 | +€45,998 | +19.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,665 | €259,663 | +€45,998 | +21.5% |
| Amounts payable | 17/49 | €552,869 | €505,405 | -€47,464 | -8.6% |
| Amounts payable after more than one year | 17 | €406,308 | €301,610 | -€104,698 | -25.8% |
| Financial debts | 170/4 | €406,308 | €301,610 | -€104,698 | -25.8% |
| Amounts payable within one year | 42/48 | €146,561 | €199,856 | +€53,295 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €121,086 | €115,520 | -€5,567 | -4.6% |
| Financial debts | 43 | €679 | €9,501 | +€8,822 | +1,299% |
| Credit institutions | 430/8 | €679 | €9,501 | +€8,822 | +1,299% |
| Trade debts | 44 | €2,132 | €2,650 | +€518 | +24.3% |
| Suppliers | 440/4 | €2,132 | €2,650 | +€518 | +24.3% |
| Taxes, remuneration and social security | 45 | €5,606 | €8,124 | +€2,518 | +44.9% |
| Taxes | 450/3 | €5,606 | €2,319 | -€3,286 | -58.6% |
| Remuneration and social security | 454/9 | - | €5,804 | +€5,804 | |
| Other amounts payable | 47/48 | €17,059 | €64,063 | +€47,004 | +276% |
| Accrued charges and deferred income | 492/3 | - | €3,939 | +€3,939 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,425 | €24,413 | -€1,011 | -4.0% |
| Other operating charges | 640/8 | €2,666 | €2,026 | -€640 | -24.0% |
| Gross operating margin | 9900 | €121,083 | €103,831 | -€17,252 | -14.2% |
| Operating profit (loss) | 9901 | €92,993 | €77,392 | -€15,601 | -16.8% |
| Financial charges | 65/66B | €14,323 | €13,829 | -€495 | -3.5% |
| Recurring financial charges | 65 | €14,323 | €13,829 | -€495 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €78,670 | €63,564 | -€15,106 | -19.2% |
| Income taxes | 67/77 | €21,319 | €17,565 | -€3,754 | -17.6% |
| Profit (loss) for the period | 9904 | €57,350 | €45,998 | -€11,352 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,350 | €45,998 | -€11,352 | -19.8% |
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 31 October 2026 via checked.be.