J.D.SOINS: 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.SOINS
Largest movements
- Tangible fixed assets -€25,107
down €25,107 (-19.1%), from €131,257 to €106,150
of which Furniture and vehicles: -€23,803
- Receivables within one year +€14,734
up €14,734 (+41.4%), from €35,586 to €50,320
of which Other amounts receivable: +€15,461
- Cash +€6,931
up €6,931 (+365%), from €1,901 to €8,833
mainly Depreciation (+€27,383) and Net result for the year (+€19,288)
- Debts after one year -€19,757
down €19,757 (-24.8%), from €79,515 to €59,758
- Other debts +€10,000
new in 2025: €10,000
- Reserves +€5,000
up €5,000 (+13.6%), from €36,860 to €41,860
- Profit (loss) carried forward +€4,288
up €4,288 (+92.2%), from €4,650 to €8,938
- Tax, wage and social debts -€4,137
down €4,137 (-33.9%), from €12,212 to €8,076
- Purchases and services -€23,216
down €23,216 (-24.6%), from €94,206 to €70,990
- Gross operating margin +€21,875
up €21,875 (+60.5%), from €36,135 to €58,011
- Depreciation +€19,714
up €19,714 (+257%), from €7,669 to €27,383
- Turnover -€1,340
down €1,340 (-1.0%), from €130,341 to €129,001
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 | €170,935 | €167,488 | -€3,447 | -2.0% |
| Fixed assets | 21/28 | €131,257 | €106,150 | -€25,107 | -19.1% |
| Tangible fixed assets | 22/27 | €131,257 | €106,150 | -€25,107 | -19.1% |
| Plant, machinery and equipment | 23 | €2,330 | €1,683 | -€647 | -27.8% |
| Furniture and vehicles | 24 | €123,497 | €99,694 | -€23,803 | -19.3% |
| Other tangible fixed assets | 26 | €5,430 | €4,773 | -€657 | -12.1% |
| Current assets | 29/58 | €39,678 | €61,338 | +€21,660 | +54.6% |
| Amounts receivable within one year | 40/41 | €35,586 | €50,320 | +€14,734 | +41.4% |
| Trade receivables | 40 | €11,104 | €10,377 | -€727 | -6.5% |
| Other amounts receivable | 41 | €24,482 | €39,942 | +€15,461 | +63.2% |
| Cash at bank and in hand | 54/58 | €1,901 | €8,833 | +€6,931 | +365% |
| Deferred charges and accrued income | 490/1 | €2,191 | €2,186 | -€5 | -0.2% |
| Total equity and liabilities | 10/49 | €170,935 | €167,488 | -€3,447 | -2.0% |
| Equity | 10/15 | €60,110 | €69,398 | +€9,288 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €41,860 | +€5,000 | +13.6% |
| Distributable reserves | 133 | €36,860 | €41,860 | +€5,000 | +13.6% |
| Profit (loss) carried forward | 14 | €4,650 | €8,938 | +€4,288 | +92.2% |
| Amounts payable | 17/49 | €110,825 | €98,091 | -€12,735 | -11.5% |
| Amounts payable after more than one year | 17 | €79,515 | €59,758 | -€19,757 | -24.8% |
| Financial debts | 170/4 | €79,515 | €59,758 | -€19,757 | -24.8% |
| Amounts payable within one year | 42/48 | €31,310 | €38,333 | +€7,022 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €19,098 | €19,757 | +€659 | +3.4% |
| Financial debts | 43 | - | €500 | +€500 | |
| Credit institutions | 430/8 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €12,212 | €8,076 | -€4,137 | -33.9% |
| Taxes | 450/3 | €12,212 | €8,076 | -€4,137 | -33.9% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Turnover | 70 | €130,341 | €129,001 | -€1,340 | -1.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €94,206 | €70,990 | -€23,216 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,669 | €27,383 | +€19,714 | +257% |
| Other operating charges | 640/8 | €634 | €400 | -€235 | -37.0% |
| Gross operating margin | 9900 | €36,135 | €58,011 | +€21,875 | +60.5% |
| Operating profit (loss) | 9901 | €27,832 | €30,228 | +€2,395 | +8.6% |
| Financial income | 75/76B | €2 | €2 | +€0 | +19.8% |
| Recurring financial income | 75 | €2 | €2 | +€0 | +19.8% |
| Financial charges | 65/66B | €1,963 | €3,160 | +€1,197 | +61.0% |
| Recurring financial charges | 65 | €1,963 | €3,160 | +€1,197 | +61.0% |
| Profit (loss) for the period before taxes | 9903 | €25,872 | €27,070 | +€1,199 | +4.6% |
| Income taxes | 67/77 | €7,518 | €7,783 | +€264 | +3.5% |
| Profit (loss) for the period | 9904 | €18,354 | €19,288 | +€934 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,354 | €19,288 | +€934 | +5.1% |
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 16 October 2026 via checked.be.