JD
ActiveSummary
JD has been active since 2010 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €401,419 and a net result of €19,514. Equity is growing by ~48.6% per year across the filed fiscal years. The computed 12-month bankruptcy probability is 1.4% (low).
Financials · fiscal year 2024, micro schema, 2025 accounts filed, figures not processed yet
Equity
€401,419▲ 0.5%
2023 · €399,239
Total assets
€512,199▼ 12.4%
2023 · €584,476
Net result
€19,514▼ 53.3%
2023 · €41,778
Working capital
-€65,725▼ 135%
2023 · -€27,931
Trend over the years
In euros
In per cent
Ratio
In full-time equivalents (FTE)
In euros
No line ticked in this group.
In per cent
No line ticked in this group.
Ratio
No line ticked in this group.
In full-time equivalents (FTE)
No line ticked in this group.
Untick a line to hide it. Point at a year (or use the arrow keys on the chart) for the exact figures; the table below gives them all.Sector: the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20202021202220232024
Operating result€28,763▼ 37.9%€55,013▲ 91.3%€96,934▲ 76.2%€70,297▼ 27.5%€33,478▼ 52.4%
Net result€18,970above the sector's middle half▼ 21.0%€34,079above the sector's middle half▲ 79.6%-€204,073below the sector's middle half€41,778above the sector's middle half€19,514within the sector's middle half▼ 53.3%
Equity€82,330above the sector's middle half▲ 29.9%€116,409above the sector's middle half▲ 41.4%€357,462above the sector's middle half▲ 207%€399,239above the sector's middle half▲ 11.7%€401,419above the sector's middle half▲ 0.5%
Total assets€386,241above the sector's middle half▼ 5.6%€400,277above the sector's middle half▲ 3.6%€625,805above the sector's middle half▲ 56.3%€584,476above the sector's middle half▼ 6.6%€512,199above the sector's middle half▼ 12.4%
Debt€303,912▼ 12.1%€283,868▼ 6.6%€268,344▼ 5.5%€185,237▼ 31.0%€110,781▼ 40.2%
Working capital-€38,299below the sector's middle half▼ 6.5%-€38,111below the sector's middle half▲ 0.5%-€42,257below the sector's middle half▼ 10.9%-€27,931within the sector's middle half▲ 33.9%-€65,725below the sector's middle half▼ 135%
Solvency21.3%within the sector's middle half▲ 5.8pp29.1%within the sector's middle half▲ 7.8pp57.1%within the sector's middle half▲ 28.0pp68.3%above the sector's middle half▲ 11.2pp78.4%above the sector's middle half▲ 10.1pp
Current ratio0.45within the sector's middle half▼ 0.100.58within the sector's middle half▲ 0.140.60within the sector's middle half▲ 0.010.67within the sector's middle half▲ 0.070.27below the sector's middle half▼ 0.40
Return on assets (ROA)4.9%within the sector's middle half▼ 1.0pp8.5%within the sector's middle half▲ 3.6pp-32.6%below the sector's middle half▼ 41.1pp7.1%within the sector's middle half▲ 39.8pp3.8%within the sector's middle half▼ 3.3pp
Staff (FTE)3.3within the sector's middle half▼ 31.3%2.3▼ 30.3%2▼ 13.0%2.8▲ 40.0%4.8▲ 71.4%
above
within
below
the middle half (P25 to P75) of NACE 56, Food and beverage service activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2024 is 52% below 2023.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €512,199
Fixed assets
€487,695 ▼ 7.5%
Current assets
€24,505 ▼ 57.0%
Equity and liabilities €512,199
Equity
€401,419 ▲ 0.5%
Debt
€110,781 ▼ 40.2%
Debt's share of the balance-sheet total falls from 31.7% to 21.6%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€74,571▼
2023 · €110,980
Cash flow
€60,607▼
2023 · €82,461
Quick ratio
0.18▼
2023 · 0.58
Debt to equity
0.28▼
2023 · 0.46
ROE
4.9%▼
2023 · 10.5%
Interest coverage
18.03▼
2023 · 19.66
Debt ≤ 1 year
€90,230▲
2023 · €84,919
Debt > 1 year
€20,551▼
2023 · €99,246
Income taxes
€11,730▼
2023 · €24,634
Staff costs
€45,919▲
2023 · €37,546
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 10,905 companies that looked in July 2024 the way this one looks now, 0.7% went bankrupt within 24 months and 95% are still going.
- Micro
- 10 to 20 years old
- solvency 30% or more
- a profit under 5% of the balance sheet
0.7%
went bankrupt
4.0%
stopped otherwise
95%
still going
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a higher bankruptcy probability: 1.4% over twelve months. The score reads more about this company than the group's four characteristics; both figures are right about what they measure.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,366 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 1.0% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 10,905 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | €7,306 | €0 | - | - |
| Remuneration, social security and pensions62 | - | €31,298 | €27,483 | €37,546 | €45,919 | ▲ 22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €10,013 | €10,459 | €40,302 | €40,683 | €41,093 | ▲ 1.0% |
| Other operating charges640/8 | - | €1,482 | €1,994 | €2,777 | €2,391 | ▼ 13.9% |
| Gross operating margin9900 | €67,653 | €98,252 | €166,713 | €151,303 | €122,881 | ▼ 18.8% |
| Operating profit (loss)9901 | €28,763 | €55,013 | €96,934 | €70,297 | €33,478 | ▼ 52.4% |
| Financial income75/76B | - | €849 | €1,358 | €1,761 | €1,903 | ▲ 8.0% |
| Recurring financial income75 | €1,180 | €849 | €1,358 | €1,761 | €1,903 | ▲ 8.0% |
| Financial charges65/66B | - | €6,519 | €278,331 | €5,646 | €4,136 | ▼ 26.7% |
| Recurring financial charges65 | €6,755 | €6,519 | €5,503 | €5,646 | €4,136 | ▼ 26.7% |
| Non-recurring financial charges66B | - | - | €272,828 | - | - | - |
| Profit (loss) for the period before taxes9903 | €23,188 | €49,343 | -€180,038 | €66,412 | €31,244 | ▼ 53.0% |
| Income taxes67/77 | €4,218 | €15,264 | €24,035 | €24,634 | €11,730 | ▼ 52.4% |
| Profit (loss) for the period9904 | €18,970 | €34,079 | -€204,073 | €41,778 | €19,514 | ▼ 53.3% |
| Profit (loss) for the period to be appropriated9905 | €18,970 | €34,079 | -€204,073 | €41,778 | €19,514 | ▼ 53.3% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €386,241 | €400,277 | €625,805 | €584,476 | €512,199 | ▼ 12.4% |
| Fixed assets21/28 | €355,501 | €347,271 | €563,297 | €527,488 | €487,695 | ▼ 7.5% |
| Tangible fixed assets22/27 | €20,851 | €12,621 | €563,147 | €527,338 | €487,545 | ▼ 7.5% |
| Land and buildings22 | - | - | €446,200 | €437,139 | €422,852 | ▼ 3.3% |
| Plant, machinery and equipment23 | - | €11,383 | €1,337 | €892 | €1,687 | ▲ 89.2% |
| Furniture and vehicles24 | - | - | €112,184 | €86,571 | €60,958 | ▼ 29.6% |
| Other tangible fixed assets26 | - | €1,238 | €3,425 | €2,736 | €2,047 | ▼ 25.2% |
| Financial fixed assets28 | €334,650 | €334,650 | €150 | €150 | €150 | = |
| Current assets29/58 | €30,740 | €53,006 | €62,508 | €56,988 | €24,505 | ▼ 57.0% |
| Stocks and contracts in progress3 | €7,635 | €7,211 | €7,255 | €7,710 | €7,855 | ▲ 1.9% |
| Stocks30/36 | - | €7,211 | €7,255 | €7,710 | €7,855 | ▲ 1.9% |
| Amounts receivable within one year40/41 | €11,753 | €10,308 | €3,250 | €3,795 | €5,085 | ▲ 34.0% |
| Trade receivables40 | - | €475 | - | - | - | - |
| Other amounts receivable41 | - | €9,833 | €3,250 | €3,795 | €5,085 | ▲ 34.0% |
| Cash at bank and in hand54/58 | €4,834 | €29,481 | €48,123 | €42,612 | €10,514 | ▼ 75.3% |
| Deferred charges and accrued income490/1 | - | €6,006 | €3,881 | €2,871 | €1,050 | ▼ 63.4% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €386,241 | €400,277 | €625,805 | €584,476 | €512,199 | ▼ 12.4% |
| Equity10/15 | €82,330 | €116,409 | €357,462 | €399,239 | €401,419 | ▲ 0.5% |
| Contributions10/11 | - | €20,000 | €20,000 | €20,000 | €20,000 | = |
| Revaluation surpluses12 | - | - | €431,326 | €417,526 | €403,726 | ▼ 3.3% |
| Reserves13 | €62,330 | €96,409 | €110,209 | €165,786 | €181,766 | ▲ 9.6% |
| Non-distributable reserves130/1 | - | €2,000 | €2,000 | - | - | - |
| Reserves not available under the articles1311 | - | €2,000 | €2,000 | - | - | - |
| Distributable reserves133 | - | €94,409 | €108,209 | €165,786 | €181,766 | ▲ 9.6% |
| Profit (loss) carried forward14 | - | - | -€204,073 | -€204,073 | -€204,073 | = |
| Amounts payable17/49 | €303,912 | €283,868 | €268,344 | €185,237 | €110,781 | ▼ 40.2% |
| Amounts payable after more than one year17 | €232,651 | €191,290 | €162,218 | €99,246 | €20,551 | ▼ 79.3% |
| Financial debts170/4 | - | €191,290 | €162,218 | €99,246 | €20,551 | ▼ 79.3% |
| Amounts payable within one year42/48 | €69,039 | €91,117 | €104,765 | €84,919 | €90,230 | ▲ 6.3% |
| Current portion of amounts payable after more than one year42 | - | €50,111 | €57,877 | €58,772 | €59,620 | ▲ 1.4% |
| Trade debts44 | €8,825 | €10,872 | €4,494 | €6 | €9,643 | ▲ 169,968% |
| Suppliers440/4 | - | €10,872 | €4,494 | €6 | €9,643 | ▲ 169,968% |
| Taxes, remuneration and social security45 | - | €11,111 | €22,723 | €23,288 | €10,064 | ▼ 56.8% |
| Taxes450/3 | - | €7,344 | €19,951 | €20,880 | €2,244 | ▼ 89.3% |
| Remuneration and social security454/9 | - | €3,767 | €2,772 | €2,408 | €7,820 | ▲ 225% |
| Other amounts payable47/48 | - | €19,023 | €19,671 | €2,853 | €10,903 | ▲ 282% |
| Accrued charges and deferred income492/3 | - | €1,462 | €1,361 | €1,072 | €0 | ▼ 100% |
| Line | 2020 | 2021 | 2022 | 2023 | 2024 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €18,970 | €34,079 | -€204,073 | €41,778 | €19,514 | ▼ 53.3% |
| + Depreciation and write-downs630 | €10,013 | €10,459 | €40,302 | €40,683 | €41,093 | ▲ 1.0% |
| Operating cash flow (approximation) | €28,983 | €44,538 | -€163,771 | €82,461 | €60,607 | ▼ 26.5% |
| Investment in fixed assets (approximation) | - | -€2,229 | -€256,328 | -€4,875 | -€1,299 | ▲ 73.4% |
| Change in cash | - | €24,647 | €18,642 | -€5,510 | -€32,098 | ▼ 482% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
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Of 21,864 companies in this sector we hold annual accounts for 9,849. 5,022 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector