J&D PROJECT MANAGEMENT: 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 PROJECT MANAGEMENT
Largest movements
- Receivables within one year -€10,183
down €10,183 (-23.2%), from €43,948 to €33,764
of which Trade receivables: -€9,150
- Advances received -€21,855
down €21,855 (-84.0%), from €26,033 to €4,178
- Other debts +€13,430
up €13,430 (+262%), from €5,133 to €18,562
- Profit (loss) carried forward -€4,162
down €4,162 (-94.0%), from -€4,430 to -€8,592
- Trade debts +€2,538
up €2,538 (+1,336%), from €190 to €2,728
- Gross operating margin -€9,099
down €9,099, from €4,391 to -€4,708
- Financial income +€1,114
up €1,114 (+556%), from €200 to €1,315
- Other operating charges +€120
up €120 (+22.1%), from €542 to €661
- Financial charges +€78
up €78 (+260%), from €30 to €108
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 | €43,948 | €33,801 | -€10,146 | -23.1% |
| Current assets | 29/58 | €43,948 | €33,801 | -€10,146 | -23.1% |
| Amounts receivable within one year | 40/41 | €43,948 | €33,764 | -€10,183 | -23.2% |
| Trade receivables | 40 | €24,653 | €15,503 | -€9,150 | -37.1% |
| Other amounts receivable | 41 | €19,294 | €18,261 | -€1,033 | -5.4% |
| Cash at bank and in hand | 54/58 | - | €37 | +€37 | |
| Total equity and liabilities | 10/49 | €43,948 | €33,801 | -€10,146 | -23.1% |
| Equity | 10/15 | €12,495 | €8,333 | -€4,162 | -33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,725 | €10,725 | = | 0.0% |
| Distributable reserves | 133 | €10,725 | €10,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,430 | -€8,592 | -€4,162 | -94.0% |
| Amounts payable | 17/49 | €31,452 | €25,469 | -€5,984 | -19.0% |
| Amounts payable within one year | 42/48 | €31,452 | €25,469 | -€5,984 | -19.0% |
| Trade debts | 44 | €190 | €2,728 | +€2,538 | +1,336% |
| Suppliers | 440/4 | €190 | €2,728 | +€2,538 | +1,336% |
| Advances received on contracts in progress | 46 | €26,033 | €4,178 | -€21,855 | -84.0% |
| Taxes, remuneration and social security | 45 | €97 | - | -€97 | |
| Taxes | 450/3 | €97 | - | -€97 | |
| Other amounts payable | 47/48 | €5,133 | €18,562 | +€13,430 | +262% |
| Other operating charges | 640/8 | €542 | €661 | +€120 | +22.1% |
| Gross operating margin | 9900 | €4,391 | -€4,708 | -€9,099 | |
| Operating profit (loss) | 9901 | €3,850 | -€5,369 | -€9,219 | |
| Financial income | 75/76B | €200 | €1,315 | +€1,114 | +556% |
| Recurring financial income | 75 | €200 | €1,315 | +€1,114 | +556% |
| Financial charges | 65/66B | €30 | €108 | +€78 | +260% |
| Recurring financial charges | 65 | €30 | €108 | +€78 | +260% |
| Profit (loss) for the period before taxes | 9903 | €4,020 | -€4,162 | -€8,182 | |
| Profit (loss) for the period | 9904 | €4,020 | -€4,162 | -€8,182 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,020 | -€4,162 | -€8,182 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.