J.C.D.D.: what changed
Two fiscal 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.
J.C.D.D.
Largest movements
- Receivables within one year -€1,233
down €1,233 (-5.3%), from €23,093 to €21,860
of which Trade receivables: -€1,433
- Tangible fixed assets -€1,218
down €1,218 (-40.4%), from €3,017 to €1,799
- Cash +€396
up €396 (+67.3%), from €588 to €984
mainly Receivables within one year (+€1,233) and Depreciation (+€1,218)
- Tax, wage and social debts -€2,309
down €2,309 (-50.8%), from €4,549 to €2,240
- Reserves +€627
up €627 (+2.1%), from €29,333 to €29,960
- Trade debts -€372
down €372 (-58.3%), from €638 to €266
- Gross operating margin -€4,875
down €4,875 (-49.4%), from €9,862 to €4,987
- Other operating charges +€1,686
up €1,686 (+288.5%), from €584 to €2,270
- Taxes -€1,353
down €1,353 (-76.5%), from €1,768 to €415
- Depreciation -€623
down €623 (-33.8%), from €1,841 to €1,218
- Financial charges +€190
up €190 (+118.7%), from €160 to €350
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,698 | €24,644 | -€2,055 | -7.7% |
| Fixed assets | 21/28 | €3,017 | €1,799 | -€1,218 | -40.4% |
| Tangible fixed assets | 22/27 | €3,017 | €1,799 | -€1,218 | -40.4% |
| Furniture and vehicles | 24 | €3,017 | €1,799 | -€1,218 | -40.4% |
| Current assets | 29/58 | €23,681 | €22,845 | -€837 | -3.5% |
| Amounts receivable within one year | 40/41 | €23,093 | €21,860 | -€1,233 | -5.3% |
| Trade receivables | 40 | €1,433 | - | -€1,433 | |
| Other amounts receivable | 41 | €21,660 | €21,860 | +€200 | +0.9% |
| Cash at bank and in hand | 54/58 | €588 | €984 | +€396 | +67.3% |
| Total equity and liabilities | 10/49 | €26,698 | €24,644 | -€2,055 | -7.7% |
| Equity | 10/15 | €21,511 | €22,138 | +€627 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,333 | €29,960 | +€627 | +2.1% |
| Distributable reserves | 133 | €29,333 | €29,960 | +€627 | +2.1% |
| Profit (loss) carried forward | 14 | -€14,022 | -€14,022 | = | 0.0% |
| Amounts payable | 17/49 | €5,187 | €2,506 | -€2,681 | -51.7% |
| Amounts payable within one year | 42/48 | €5,187 | €2,506 | -€2,681 | -51.7% |
| Trade debts | 44 | €638 | €266 | -€372 | -58.3% |
| Suppliers | 440/4 | €638 | €266 | -€372 | -58.3% |
| Taxes, remuneration and social security | 45 | €4,549 | €2,240 | -€2,309 | -50.8% |
| Taxes | 450/3 | €4,549 | €2,240 | -€2,309 | -50.8% |
| Non-recurring operating income | 76A | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,841 | €1,218 | -€623 | -33.8% |
| Other operating charges | 640/8 | €584 | €2,270 | +€1,686 | +288.5% |
| Non-recurring operating charges | 66A | €205 | €108 | -€97 | -47.4% |
| Gross operating margin | 9900 | €9,862 | €4,987 | -€4,875 | -49.4% |
| Operating profit (loss) | 9901 | €7,232 | €1,391 | -€5,840 | -80.8% |
| Financial charges | 65/66B | €160 | €350 | +€190 | +118.7% |
| Recurring financial charges | 65 | €160 | €350 | +€190 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €7,072 | €1,041 | -€6,030 | -85.3% |
| Income taxes | 67/77 | €1,768 | €415 | -€1,353 | -76.5% |
| Profit (loss) for the period | 9904 | €5,304 | €627 | -€4,677 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,304 | €627 | -€4,677 | -88.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.