J.D. MACHINE SERVICE: 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. MACHINE SERVICE
Largest movements
- Cash +€146,200
up €146,200 (+181%), from €80,611 to €226,811
mainly Current investments (+€100,000) and Net result for the year (+€26,200)
- Current investments -€100,000
down €100,000 (-63.0%), from €158,767 to €58,767
- Tangible fixed assets -€7,475
down €7,475 (-19.2%), from €38,913 to €31,438
of which Furniture and vehicles: -€6,641
- Receivables within one year -€6,010
down €6,010 (-18.0%), from €33,339 to €27,329
of which Other amounts receivable: -€6,610
- Reserves +€26,200
up €26,200 (+15.4%), from €170,272 to €196,471
- Gross operating margin +€18,493
up €18,493 (+58.5%), from €31,588 to €50,081
- Depreciation +€3,822
up €3,822 (+79.8%), from €4,790 to €8,611
- Taxes +€3,644
up €3,644 (+55.5%), from €6,569 to €10,213
- Write-downs +€2,097
new in 2025: €2,097
- Financial income -€1,184
down €1,184 (-27.0%), from €4,395 to €3,210
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 | €313,854 | €345,110 | +€31,256 | +10.0% |
| Fixed assets | 21/28 | €38,913 | €31,438 | -€7,475 | -19.2% |
| Tangible fixed assets | 22/27 | €38,913 | €31,438 | -€7,475 | -19.2% |
| Land and buildings | 22 | €7,778 | €6,586 | -€1,192 | -15.3% |
| Plant, machinery and equipment | 23 | - | €358 | +€358 | |
| Furniture and vehicles | 24 | €31,135 | €24,494 | -€6,641 | -21.3% |
| Current assets | 29/58 | €274,942 | €313,672 | +€38,731 | +14.1% |
| Amounts receivable within one year | 40/41 | €33,339 | €27,329 | -€6,010 | -18.0% |
| Trade receivables | 40 | €25,880 | €26,480 | +€600 | +2.3% |
| Other amounts receivable | 41 | €7,459 | €849 | -€6,610 | -88.6% |
| Current investments | 50/53 | €158,767 | €58,767 | -€100,000 | -63.0% |
| Cash at bank and in hand | 54/58 | €80,611 | €226,811 | +€146,200 | +181% |
| Deferred charges and accrued income | 490/1 | €2,225 | €766 | -€1,459 | -65.6% |
| Total equity and liabilities | 10/49 | €313,854 | €345,110 | +€31,256 | +10.0% |
| Equity | 10/15 | €232,972 | €259,171 | +€26,200 | +11.2% |
| Contributions | 10/11 | €62,700 | €62,700 | = | 0.0% |
| Reserves | 13 | €170,272 | €196,471 | +€26,200 | +15.4% |
| Distributable reserves | 133 | €170,272 | €196,471 | +€26,200 | +15.4% |
| Amounts payable | 17/49 | €80,883 | €85,939 | +€5,056 | +6.3% |
| Amounts payable within one year | 42/48 | €77,274 | €82,743 | +€5,469 | +7.1% |
| Trade debts | 44 | €956 | €3,716 | +€2,760 | +289% |
| Suppliers | 440/4 | €956 | €3,716 | +€2,760 | +289% |
| Taxes, remuneration and social security | 45 | €7,446 | €10,429 | +€2,983 | +40.1% |
| Taxes | 450/3 | €7,446 | €10,429 | +€2,983 | +40.1% |
| Other amounts payable | 47/48 | €68,872 | €68,598 | -€275 | -0.4% |
| Accrued charges and deferred income | 492/3 | €3,609 | €3,196 | -€413 | -11.4% |
| Non-recurring operating income | 76A | €6,750 | €0 | -€6,750 | -100% |
| Remuneration, social security and pensions | 62 | - | €81 | +€81 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,790 | €8,611 | +€3,822 | +79.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,097 | +€2,097 | |
| Other operating charges | 640/8 | €1,185 | €1,367 | +€182 | +15.4% |
| Gross operating margin | 9900 | €31,588 | €50,081 | +€18,493 | +58.5% |
| Operating profit (loss) | 9901 | €25,614 | €37,925 | +€12,311 | +48.1% |
| Financial income | 75/76B | €4,395 | €3,210 | -€1,184 | -27.0% |
| Recurring financial income | 75 | €4,395 | €3,210 | -€1,184 | -27.0% |
| Financial charges | 65/66B | €4,945 | €4,723 | -€222 | -4.5% |
| Recurring financial charges | 65 | €4,945 | €4,723 | -€222 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €25,064 | €36,413 | +€11,349 | +45.3% |
| Income taxes | 67/77 | €6,569 | €10,213 | +€3,644 | +55.5% |
| Profit (loss) for the period | 9904 | €18,495 | €26,200 | +€7,705 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,495 | €26,200 | +€7,705 | +41.7% |
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.