J&D FORDEYN: 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 FORDEYN
Largest movements
- Cash +€13,011
up €13,011 (+24.3%), from €53,628 to €66,639
mainly Net result for the year (+€13,128) and Depreciation (+€1,200)
- Reserves +€13,128
up €13,128 (+12.8%), from €102,732 to €115,859
of which Distributable reserves: +€15,128
- Tax, wage and social debts -€1,757
down €1,757 (-37.5%), from €4,686 to €2,929
- Gross operating margin -€7,646
down €7,646 (-26.4%), from €28,971 to €21,325
- Taxes -€1,757
down €1,757 (-20.2%), from €8,686 to €6,929
- Financial income -€644
down €644 (-23.2%), from €2,776 to €2,132
- Staff costs +€325
new in 2025: €325
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 | €119,581 | €131,625 | +€12,043 | +10.1% |
| Fixed assets | 21/28 | €1,701 | €500 | -€1,200 | -70.6% |
| Tangible fixed assets | 22/27 | €1,701 | €500 | -€1,200 | -70.6% |
| Furniture and vehicles | 24 | €1,701 | €500 | -€1,200 | -70.6% |
| Current assets | 29/58 | €117,881 | €131,124 | +€13,244 | +11.2% |
| Amounts receivable within one year | 40/41 | €62,567 | €62,765 | +€197 | +0.3% |
| Trade receivables | 40 | €10,314 | €8,690 | -€1,624 | -15.7% |
| Other amounts receivable | 41 | €52,253 | €54,075 | +€1,822 | +3.5% |
| Cash at bank and in hand | 54/58 | €53,628 | €66,639 | +€13,011 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,685 | €1,721 | +€35 | +2.1% |
| Total equity and liabilities | 10/49 | €119,581 | €131,625 | +€12,043 | +10.1% |
| Equity | 10/15 | €109,732 | €122,859 | +€13,128 | +12.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €102,732 | €115,859 | +€13,128 | +12.8% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | €100,732 | €115,859 | +€15,128 | +15.0% |
| Amounts payable | 17/49 | €9,850 | €8,766 | -€1,084 | -11.0% |
| Amounts payable within one year | 42/48 | €9,671 | €8,766 | -€905 | -9.4% |
| Trade debts | 44 | €0 | €595 | +€595 | |
| Suppliers | 440/4 | €0 | €595 | +€595 | |
| Taxes, remuneration and social security | 45 | €4,686 | €2,929 | -€1,757 | -37.5% |
| Taxes | 450/3 | €4,686 | €2,929 | -€1,757 | -37.5% |
| Other amounts payable | 47/48 | €4,984 | €5,241 | +€257 | +5.2% |
| Accrued charges and deferred income | 492/3 | €179 | €0 | -€179 | -100% |
| Remuneration, social security and pensions | 62 | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,200 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,388 | €1,537 | +€148 | +10.7% |
| Gross operating margin | 9900 | €28,971 | €21,325 | -€7,646 | -26.4% |
| Operating profit (loss) | 9901 | €26,382 | €18,263 | -€8,119 | -30.8% |
| Financial income | 75/76B | €2,776 | €2,132 | -€644 | -23.2% |
| Recurring financial income | 75 | €2,776 | €2,132 | -€644 | -23.2% |
| Financial charges | 65/66B | €69 | €338 | +€269 | +390% |
| Recurring financial charges | 65 | €69 | €338 | +€269 | +390% |
| Profit (loss) for the period before taxes | 9903 | €29,089 | €20,056 | -€9,032 | -31.1% |
| Income taxes | 67/77 | €8,686 | €6,929 | -€1,757 | -20.2% |
| Profit (loss) for the period | 9904 | €20,402 | €13,128 | -€7,275 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,402 | €13,128 | -€7,275 | -35.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.