J.D. & C°: 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.D. & C°
Largest movements
- Tangible fixed assets +€739,212
up €739,212 (+157.5%), from €469,437 to €1.2m
of which Land and buildings: +€743,904
- Receivables after one year -€47,000
down €47,000 (-24.9%), from €189,050 to €142,050
- Receivables within one year -€27,429
down €27,429 (-5.0%), from €552,351 to €524,922
of which Trade receivables: -€30,868
- Debts after one year +€676,860
up €676,860 (+320.3%), from €211,330 to €888,190
- Current portion of long-term debt +€35,215
up €35,215 (+79.2%), from €44,491 to €79,705
- Tax, wage and social debts -€30,543
down €30,543 (-64.6%), from €47,303 to €16,761
- Depreciation +€107,316
up €107,316 (+394.3%), from €27,218 to €134,534
- Gross operating margin -€39,877
down €39,877 (-21.2%), from €188,245 to €148,368
- Taxes -€31,291
down €31,291 (-57.6%), from €54,348 to €23,058
- Financial income +€21,630
up €21,630 (+101.2%), from €21,378 to €43,008
- Financial charges +€20,001
up €20,001 (+262.5%), from €7,621 to €27,622
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.
Cash bridge derived
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 | €1,259,731 | €1,940,472 | +€680,741 | +54.0% |
| Fixed assets | 21/28 | €493,619 | €1,230,987 | +€737,368 | +149.4% |
| Intangible fixed assets | 21 | €14,181 | €12,338 | -€1,844 | -13.0% |
| Tangible fixed assets | 22/27 | €469,437 | €1,208,649 | +€739,212 | +157.5% |
| Land and buildings | 22 | €463,229 | €1,207,134 | +€743,904 | +160.6% |
| Furniture and vehicles | 24 | €6,208 | €1,515 | -€4,692 | -75.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €766,113 | €709,485 | -€56,628 | -7.4% |
| Amounts receivable after more than one year | 29 | €189,050 | €142,050 | -€47,000 | -24.9% |
| Other amounts receivable | 291 | €189,050 | €142,050 | -€47,000 | -24.9% |
| Amounts receivable within one year | 40/41 | €552,351 | €524,922 | -€27,429 | -5.0% |
| Trade receivables | 40 | €35,197 | €4,329 | -€30,868 | -87.7% |
| Other amounts receivable | 41 | €517,154 | €520,593 | +€3,439 | +0.7% |
| Cash at bank and in hand | 54/58 | €19,060 | €35,058 | +€15,998 | +83.9% |
| Deferred charges and accrued income | 490/1 | €5,651 | €7,454 | +€1,803 | +31.9% |
| Total equity and liabilities | 10/49 | €1,259,731 | €1,940,472 | +€680,741 | +54.0% |
| Equity | 10/15 | €826,978 | €841,931 | +€14,954 | +1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €802,744 | €817,688 | +€14,945 | +1.9% |
| Tax-exempt reserves | 132 | €352,334 | €311,418 | -€40,915 | -11.6% |
| Distributable reserves | 133 | €450,410 | €506,270 | +€55,860 | +12.4% |
| Profit (loss) carried forward | 14 | €5,642 | €5,651 | +€9 | +0.2% |
| Provisions and deferred taxes | 16 | €114,567 | €100,928 | -€13,638 | -11.9% |
| Deferred taxes | 168 | €114,567 | €100,928 | -€13,638 | -11.9% |
| Amounts payable | 17/49 | €318,187 | €997,612 | +€679,425 | +213.5% |
| Amounts payable after more than one year | 17 | €211,330 | €888,190 | +€676,860 | +320.3% |
| Financial debts | 170/4 | €211,330 | €888,190 | +€676,860 | +320.3% |
| Amounts payable within one year | 42/48 | €106,857 | €107,291 | +€435 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €44,491 | €79,705 | +€35,215 | +79.2% |
| Trade debts | 44 | €9,350 | €2,796 | -€6,554 | -70.1% |
| Suppliers | 440/4 | €9,350 | €2,796 | -€6,554 | -70.1% |
| Taxes, remuneration and social security | 45 | €47,303 | €16,761 | -€30,543 | -64.6% |
| Taxes | 450/3 | €47,303 | €16,761 | -€30,543 | -64.6% |
| Other amounts payable | 47/48 | €5,713 | €8,030 | +€2,317 | +40.6% |
| Accrued charges and deferred income | 492/3 | - | €2,131 | +€2,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,218 | €134,534 | +€107,316 | +394.3% |
| Other operating charges | 640/8 | €3,501 | €4,014 | +€514 | +14.7% |
| Gross operating margin | 9900 | €188,245 | €148,368 | -€39,877 | -21.2% |
| Operating profit (loss) | 9901 | €157,527 | €9,820 | -€147,707 | -93.8% |
| Financial income | 75/76B | €21,378 | €43,008 | +€21,630 | +101.2% |
| Recurring financial income | 75 | €21,378 | €43,008 | +€21,630 | +101.2% |
| Financial charges | 65/66B | €7,621 | €27,622 | +€20,001 | +262.5% |
| Recurring financial charges | 65 | €7,621 | €27,622 | +€20,001 | +262.5% |
| Profit (loss) for the period before taxes | 9903 | €171,284 | €25,206 | -€146,079 | -85.3% |
| Transfer from deferred taxes | 780 | - | €13,638 | +€13,638 | |
| Income taxes | 67/77 | €54,348 | €23,058 | -€31,291 | -57.6% |
| Profit (loss) for the period | 9904 | €116,936 | €15,787 | -€101,149 | -86.5% |
| Transfer from tax-exempt reserves | 789 | - | €40,915 | +€40,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €116,936 | €56,702 | -€60,234 | -51.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.