H.J.D. Services: 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.
H.J.D. Services
Largest movements
- Cash +€13,663
up €13,663 (+146%), from €9,341 to €23,004
mainly Trade debts (+€49,055) and Other debts (+€6,470)
- Receivables within one year -€5,490
down €5,490 (-9.7%), from €56,855 to €51,365
of which Other amounts receivable: -€52,625
- Tangible fixed assets -€1,975
down €1,975 (-50.4%), from €3,915 to €1,940
of which Plant, machinery and equipment: -€1,975
- Trade debts +€49,055
up €49,055 (+398%), from €12,319 to €61,374
- Profit (loss) carried forward -€25,310
down €25,310 (-79.2%), from €31,955 to €6,645
- Tax, wage and social debts -€24,354
down €24,354 (-93.4%), from €26,062 to €1,708
of which Remuneration and social security: -€18,000
- Other debts +€6,470
up €6,470 (+5,723%), from €113 to €6,583
- Gross operating margin -€32,779
down €32,779, from €16,399 to -€16,380
- Depreciation -€4,652
down €4,652 (-70.2%), from €6,626 to €1,975
- Financial charges +€3,439
up €3,439 (+288%), from €1,193 to €4,632
- Other operating charges -€547
down €547 (-22.2%), from €2,468 to €1,921
- Taxes +€403
up €403, from €0 to €403
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 | €70,449 | €76,309 | +€5,860 | +8.3% |
| Fixed assets | 21/28 | €3,915 | €1,940 | -€1,975 | -50.4% |
| Tangible fixed assets | 22/27 | €3,915 | €1,940 | -€1,975 | -50.4% |
| Plant, machinery and equipment | 23 | €3,915 | €1,940 | -€1,975 | -50.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €66,534 | €74,369 | +€7,835 | +11.8% |
| Amounts receivable within one year | 40/41 | €56,855 | €51,365 | -€5,490 | -9.7% |
| Trade receivables | 40 | - | €47,135 | +€47,135 | |
| Other amounts receivable | 41 | €56,855 | €4,230 | -€52,625 | -92.6% |
| Cash at bank and in hand | 54/58 | €9,341 | €23,004 | +€13,663 | +146% |
| Deferred charges and accrued income | 490/1 | €338 | - | -€338 | |
| Total equity and liabilities | 10/49 | €70,449 | €76,309 | +€5,860 | +8.3% |
| Equity | 10/15 | €31,955 | €6,645 | -€25,310 | -79.2% |
| Profit (loss) carried forward | 14 | €31,955 | €6,645 | -€25,310 | -79.2% |
| Amounts payable | 17/49 | €38,494 | €69,664 | +€31,171 | +81.0% |
| Amounts payable within one year | 42/48 | €38,494 | €69,664 | +€31,171 | +81.0% |
| Trade debts | 44 | €12,319 | €61,374 | +€49,055 | +398% |
| Suppliers | 440/4 | €12,319 | €61,374 | +€49,055 | +398% |
| Taxes, remuneration and social security | 45 | €26,062 | €1,708 | -€24,354 | -93.4% |
| Taxes | 450/3 | €8,062 | €1,708 | -€6,354 | -78.8% |
| Remuneration and social security | 454/9 | €18,000 | - | -€18,000 | |
| Other amounts payable | 47/48 | €113 | €6,583 | +€6,470 | +5,723% |
| Remuneration, social security and pensions | 62 | €71 | - | -€71 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,626 | €1,975 | -€4,652 | -70.2% |
| Other operating charges | 640/8 | €2,468 | €1,921 | -€547 | -22.2% |
| Gross operating margin | 9900 | €16,399 | -€16,380 | -€32,779 | |
| Operating profit (loss) | 9901 | €7,233 | -€20,276 | -€27,509 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,193 | €4,632 | +€3,439 | +288% |
| Recurring financial charges | 65 | €1,193 | €4,632 | +€3,439 | +288% |
| Profit (loss) for the period before taxes | 9903 | €6,040 | -€24,908 | -€30,948 | |
| Income taxes | 67/77 | €0 | €403 | +€403 | |
| Profit (loss) for the period | 9904 | €6,040 | -€25,310 | -€31,351 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,040 | -€25,310 | -€31,351 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.