JDR ENGINEERING: 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.
JDR ENGINEERING
Largest movements
- Cash +€30,132
up €30,132 (+149%), from €20,228 to €50,360
mainly Net result for the year (+€77,515) and Other debts (+€23,562)
- Other debts +€23,562
up €23,562 (+11.4%), from €207,080 to €230,643
- Tax, wage and social debts +€4,972
up €4,972 (+52.7%), from €9,440 to €14,413
- Financial income +€20,000
up €20,000 (+33.3%), from €60,000 to €80,000
- Gross operating margin -€2,461
down €2,461, from €69 to -€2,392
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,521 | €246,055 | +€28,535 | +13.1% |
| Fixed assets | 21/28 | €195,695 | €195,695 | = | 0.0% |
| Financial fixed assets | 28 | €195,695 | €195,695 | = | 0.0% |
| Current assets | 29/58 | €21,826 | €50,360 | +€28,535 | +131% |
| Amounts receivable within one year | 40/41 | €1,597 | €0 | -€1,597 | -100% |
| Trade receivables | 40 | €1,597 | €0 | -€1,597 | -100% |
| Cash at bank and in hand | 54/58 | €20,228 | €50,360 | +€30,132 | +149% |
| Total equity and liabilities | 10/49 | €217,521 | €246,055 | +€28,535 | +13.1% |
| Equity | 10/15 | €1,000 | €1,000 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,521 | €245,055 | +€28,535 | +13.2% |
| Amounts payable within one year | 42/48 | €216,521 | €245,055 | +€28,535 | +13.2% |
| Taxes, remuneration and social security | 45 | €9,440 | €14,413 | +€4,972 | +52.7% |
| Taxes | 450/3 | €9,440 | €14,413 | +€4,972 | +52.7% |
| Other amounts payable | 47/48 | €207,080 | €230,643 | +€23,562 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | - | €21 | +€21 | |
| Gross operating margin | 9900 | €69 | -€2,392 | -€2,461 | |
| Operating profit (loss) | 9901 | €69 | -€2,413 | -€2,482 | |
| Financial income | 75/76B | €60,000 | €80,000 | +€20,000 | +33.3% |
| Recurring financial income | 75 | €60,000 | €80,000 | +€20,000 | +33.3% |
| Financial charges | 65/66B | €60 | €72 | +€12 | +20.2% |
| Recurring financial charges | 65 | €60 | €72 | +€12 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €60,009 | €77,515 | +€17,506 | +29.2% |
| Profit (loss) for the period | 9904 | €60,009 | €77,515 | +€17,506 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,009 | €77,515 | +€17,506 | +29.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.