J.D. CARCLEANING: 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.
J.D. CARCLEANING
Largest movements
- Cash +€41,819
up €41,819 (+207%), from €20,168 to €61,987
mainly Net result for the year (+€49,508) and Tax, wage and social debts (+€14,132)
- Tangible fixed assets -€5,055
down €5,055 (-3.4%), from €149,238 to €144,183
of which Land and buildings: -€5,835
- Receivables within one year +€2,970
up €2,970 (+5.3%), from €56,164 to €59,134
of which Trade receivables: +€2,898
- Reserves +€49,508
up €49,508 (+73.2%), from €67,645 to €117,153
of which Distributable reserves: +€49,508
- Trade debts -€15,779
down €15,779 (-52.9%), from €29,804 to €14,025
- Tax, wage and social debts +€14,132
up €14,132 (+52.9%), from €26,713 to €40,845
of which Taxes: +€13,393
- Debts after one year -€10,088
down €10,088 (-14.1%), from €71,419 to €61,331
- Gross operating margin +€46,036
up €46,036 (+42.9%), from €107,215 to €153,251
- Taxes +€15,116
up €15,116 (+220%), from €6,861 to €21,977
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 | €225,570 | €265,304 | +€39,735 | +17.6% |
| Fixed assets | 21/28 | €149,238 | €144,183 | -€5,055 | -3.4% |
| Tangible fixed assets | 22/27 | €149,238 | €144,183 | -€5,055 | -3.4% |
| Land and buildings | 22 | €136,323 | €130,488 | -€5,835 | -4.3% |
| Plant, machinery and equipment | 23 | €2,829 | €4,948 | +€2,119 | +74.9% |
| Furniture and vehicles | 24 | €10,086 | €8,747 | -€1,338 | -13.3% |
| Current assets | 29/58 | €76,332 | €121,121 | +€44,789 | +58.7% |
| Amounts receivable within one year | 40/41 | €56,164 | €59,134 | +€2,970 | +5.3% |
| Trade receivables | 40 | €51,154 | €54,052 | +€2,898 | +5.7% |
| Other amounts receivable | 41 | €5,010 | €5,082 | +€72 | +1.4% |
| Cash at bank and in hand | 54/58 | €20,168 | €61,987 | +€41,819 | +207% |
| Total equity and liabilities | 10/49 | €225,570 | €265,304 | +€39,735 | +17.6% |
| Equity | 10/15 | €86,631 | €136,139 | +€49,508 | +57.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,645 | €117,153 | +€49,508 | +73.2% |
| Non-distributable reserves | 130/1 | €45 | €45 | = | 0.0% |
| Reserves not available under the articles | 1311 | €45 | €45 | = | 0.0% |
| Distributable reserves | 133 | €67,600 | €117,108 | +€49,508 | +73.2% |
| Profit (loss) carried forward | 14 | €386 | €386 | = | 0.0% |
| Amounts payable | 17/49 | €138,939 | €129,165 | -€9,774 | -7.0% |
| Amounts payable after more than one year | 17 | €71,419 | €61,331 | -€10,088 | -14.1% |
| Financial debts | 170/4 | €71,419 | €61,331 | -€10,088 | -14.1% |
| Amounts payable within one year | 42/48 | €67,519 | €67,584 | +€64 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €9,833 | €10,088 | +€255 | +2.6% |
| Trade debts | 44 | €29,804 | €14,025 | -€15,779 | -52.9% |
| Suppliers | 440/4 | €29,804 | €14,025 | -€15,779 | -52.9% |
| Taxes, remuneration and social security | 45 | €26,713 | €40,845 | +€14,132 | +52.9% |
| Taxes | 450/3 | €21,453 | €34,846 | +€13,393 | +62.4% |
| Remuneration and social security | 454/9 | €5,260 | €5,999 | +€739 | +14.1% |
| Other amounts payable | 47/48 | €1,169 | €2,626 | +€1,456 | +125% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Non-recurring operating income | 76A | €5,547 | €0 | -€5,547 | -100% |
| Remuneration, social security and pensions | 62 | €58,789 | €58,343 | -€446 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,547 | €8,615 | +€68 | +0.8% |
| Other operating charges | 640/8 | €912 | €870 | -€42 | -4.6% |
| Non-recurring operating charges | 66A | - | €9,236 | +€9,236 | |
| Gross operating margin | 9900 | €107,215 | €153,251 | +€46,036 | +42.9% |
| Operating profit (loss) | 9901 | €38,968 | €76,187 | +€37,220 | +95.5% |
| Financial income | 75/76B | €235 | €1 | -€235 | -99.7% |
| Recurring financial income | 75 | €235 | €1 | -€235 | -99.7% |
| Financial charges | 65/66B | €4,018 | €4,702 | +€684 | +17.0% |
| Recurring financial charges | 65 | €4,018 | €4,702 | +€684 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €35,184 | €71,486 | +€36,301 | +103% |
| Income taxes | 67/77 | €6,861 | €21,977 | +€15,116 | +220% |
| Profit (loss) for the period | 9904 | €28,323 | €49,508 | +€21,185 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,323 | €49,508 | +€21,185 | +74.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.