JDBP: what changed
JDBP
Largest movements
- Receivables within one year +€48,476
up €48,476 (+326%), from €14,865 to €63,341
of which Other amounts receivable: +€30,106
- Deferred charges and accrued income -€5,458
no longer reported in 2025 (was €5,458)
- Cash +€3,176
up €3,176 (+258%), from €1,232 to €4,407
mainly Tax, wage and social debts (+€34,196) and Net result for the year (+€14,061)
- Tangible fixed assets +€1,134
up €1,134 (+95.1%), from €1,192 to €2,326
of which Furniture and vehicles: +€1,817
- Tax, wage and social debts +€34,196
up €34,196 (+746%), from €4,586 to €38,782
of which Taxes: +€28,833
- Reserves +€14,061
up €14,061 (+252%), from €5,589 to €19,649
- Other debts -€871
no longer reported in 2025 (was €871)
- Gross operating margin +€67,601
up €67,601 (+1,052%), from €6,426 to €74,027
- Staff costs +€37,037
new in 2025: €37,037
- Financial charges +€6,733
up €6,733 (+269%), from €2,499 to €9,232
- Taxes +€5,126
up €5,126 (+406%), from €1,262 to €6,388
- Other operating charges +€3,932
up €3,932 (+2,025%), from €194 to €4,126
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,058 | €71,236 | +€47,178 | +196% |
| Fixed assets | 21/28 | €2,504 | €3,488 | +€984 | +39.3% |
| Intangible fixed assets | 21 | €1,312 | €1,162 | -€150 | -11.4% |
| Tangible fixed assets | 22/27 | €1,192 | €2,326 | +€1,134 | +95.1% |
| Plant, machinery and equipment | 23 | €1,192 | €509 | -€683 | -57.3% |
| Furniture and vehicles | 24 | - | €1,817 | +€1,817 | |
| Current assets | 29/58 | €21,554 | €67,748 | +€46,194 | +214% |
| Amounts receivable within one year | 40/41 | €14,865 | €63,341 | +€48,476 | +326% |
| Trade receivables | 40 | €14,865 | €33,235 | +€18,370 | +124% |
| Other amounts receivable | 41 | - | €30,106 | +€30,106 | |
| Cash at bank and in hand | 54/58 | €1,232 | €4,407 | +€3,176 | +258% |
| Deferred charges and accrued income | 490/1 | €5,458 | - | -€5,458 | |
| Total equity and liabilities | 10/49 | €24,058 | €71,236 | +€47,178 | +196% |
| Equity | 10/15 | €7,089 | €21,149 | +€14,061 | +198% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,589 | €19,649 | +€14,061 | +252% |
| Distributable reserves | 133 | €5,589 | €19,649 | +€14,061 | +252% |
| Amounts payable | 17/49 | €16,970 | €50,087 | +€33,117 | +195% |
| Amounts payable within one year | 42/48 | €16,970 | €50,087 | +€33,117 | +195% |
| Trade debts | 44 | €11,513 | €11,305 | -€208 | -1.8% |
| Suppliers | 440/4 | €11,513 | €11,305 | -€208 | -1.8% |
| Taxes, remuneration and social security | 45 | €4,586 | €38,782 | +€34,196 | +746% |
| Taxes | 450/3 | €4,586 | €33,419 | +€28,833 | +629% |
| Remuneration and social security | 454/9 | - | €5,363 | +€5,363 | |
| Other amounts payable | 47/48 | €871 | - | -€871 | |
| Remuneration, social security and pensions | 62 | - | €37,037 | +€37,037 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,070 | €1,049 | -€1,022 | -49.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,191 | +€3,191 | |
| Other operating charges | 640/8 | €194 | €4,126 | +€3,932 | +2,025% |
| Gross operating margin | 9900 | €6,426 | €74,027 | +€67,601 | +1,052% |
| Operating profit (loss) | 9901 | €4,162 | €28,624 | +€24,462 | +588% |
| Financial income | 75/76B | €0 | €1,057 | +€1,057 | +1,762,150% |
| Recurring financial income | 75 | €0 | €1,057 | +€1,057 | +1,762,150% |
| Financial charges | 65/66B | €2,499 | €9,232 | +€6,733 | +269% |
| Recurring financial charges | 65 | €2,499 | €9,232 | +€6,733 | +269% |
| Profit (loss) for the period before taxes | 9903 | €1,663 | €20,449 | +€18,786 | +1,130% |
| Income taxes | 67/77 | €1,262 | €6,388 | +€5,126 | +406% |
| Profit (loss) for the period | 9904 | €400 | €14,061 | +€13,661 | +3,413% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | €14,061 | +€13,661 | +3,413% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.