J&D TRADERS: 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 TRADERS
Largest movements
- Stocks and contracts +€230,369
up €230,369 (+53.6%), from €429,612 to €659,981
- Receivables within one year -€169,471
down €169,471 (-73.2%), from €231,526 to €62,055
of which Trade receivables: -€137,389
- Tangible fixed assets +€60,407
up €60,407 (+16.1%), from €375,528 to €435,935
of which Furniture and vehicles: +€111,807
- Profit (loss) carried forward +€83,441
up €83,441 (+21.9%), from €380,605 to €464,046
- Debts after one year +€67,894
up €67,894 (+34.7%), from €195,409 to €263,303
- Trade debts -€38,092
down €38,092 (-11.1%), from €344,042 to €305,951
- Other debts -€36,284
down €36,284 (-81.6%), from €44,476 to €8,192
- Current portion of long-term debt +€21,519
up €21,519 (+151%), from €14,230 to €35,749
- Gross operating margin +€78,852
up €78,852 (+33.3%), from €236,484 to €315,336
- Purchases and services -€76,883
down €76,883 (-3.0%), from €2.6m to €2.5m
- Depreciation +€41,583
up €41,583 (+130%), from €31,896 to €73,479
- Staff costs +€29,952
up €29,952 (+56.5%), from €52,993 to €82,945
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 | €1,071,976 | €1,183,631 | +€111,655 | +10.4% |
| Fixed assets | 21/28 | €377,128 | €437,202 | +€60,073 | +15.9% |
| Intangible fixed assets | 21 | €1,600 | €1,267 | -€333 | -20.8% |
| Tangible fixed assets | 22/27 | €375,528 | €435,935 | +€60,407 | +16.1% |
| Land and buildings | 22 | €341,433 | €286,782 | -€54,651 | -16.0% |
| Plant, machinery and equipment | 23 | €1,838 | €9,328 | +€7,490 | +407% |
| Furniture and vehicles | 24 | €5,354 | €117,162 | +€111,807 | +2,088% |
| Other tangible fixed assets | 26 | €26,903 | €22,664 | -€4,239 | -15.8% |
| Current assets | 29/58 | €694,847 | €746,429 | +€51,582 | +7.4% |
| Stocks and contracts in progress | 3 | €429,612 | €659,981 | +€230,369 | +53.6% |
| Stocks | 30/36 | €429,612 | €659,981 | +€230,369 | +53.6% |
| Amounts receivable within one year | 40/41 | €231,526 | €62,055 | -€169,471 | -73.2% |
| Trade receivables | 40 | €199,444 | €62,055 | -€137,389 | -68.9% |
| Other amounts receivable | 41 | €32,082 | - | -€32,082 | |
| Cash at bank and in hand | 54/58 | €33,197 | €24,172 | -€9,025 | -27.2% |
| Deferred charges and accrued income | 490/1 | €514 | €222 | -€292 | -56.8% |
| Total equity and liabilities | 10/49 | €1,071,976 | €1,183,631 | +€111,655 | +10.4% |
| Equity | 10/15 | €388,605 | €469,046 | +€80,441 | +20.7% |
| Contributions | 10/11 | €8,000 | €5,000 | -€3,000 | -37.5% |
| Profit (loss) carried forward | 14 | €380,605 | €464,046 | +€83,441 | +21.9% |
| Amounts payable | 17/49 | €683,371 | €714,585 | +€31,214 | +4.6% |
| Amounts payable after more than one year | 17 | €195,409 | €263,303 | +€67,894 | +34.7% |
| Financial debts | 170/4 | €195,409 | €263,303 | +€67,894 | +34.7% |
| Amounts payable within one year | 42/48 | €487,962 | €451,282 | -€36,680 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €14,230 | €35,749 | +€21,519 | +151% |
| Trade debts | 44 | €344,042 | €305,951 | -€38,092 | -11.1% |
| Suppliers | 440/4 | €344,042 | €305,951 | -€38,092 | -11.1% |
| Taxes, remuneration and social security | 45 | €85,214 | €101,390 | +€16,175 | +19.0% |
| Taxes | 450/3 | €65,021 | €81,282 | +€16,261 | +25.0% |
| Remuneration and social security | 454/9 | €20,193 | €20,108 | -€86 | -0.4% |
| Other amounts payable | 47/48 | €44,476 | €8,192 | -€36,284 | -81.6% |
| Turnover | 70 | €2,791,255 | €2,781,297 | -€9,957 | -0.4% |
| Non-recurring operating income | 76A | - | €209 | +€209 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,594,398 | €2,517,515 | -€76,883 | -3.0% |
| Remuneration, social security and pensions | 62 | €52,993 | €82,945 | +€29,952 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,896 | €73,479 | +€41,583 | +130% |
| Other operating charges | 640/8 | €16,403 | €15,212 | -€1,191 | -7.3% |
| Non-recurring operating charges | 66A | - | €1,662 | +€1,662 | |
| Gross operating margin | 9900 | €236,484 | €315,336 | +€78,852 | +33.3% |
| Operating profit (loss) | 9901 | €135,192 | €142,038 | +€6,845 | +5.1% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €14,281 | €22,149 | +€7,868 | +55.1% |
| Recurring financial charges | 65 | €14,281 | €22,149 | +€7,868 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €120,911 | €119,918 | -€993 | -0.8% |
| Income taxes | 67/77 | €13,290 | €36,477 | +€23,187 | +174% |
| Profit (loss) for the period | 9904 | €107,622 | €83,441 | -€24,180 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,622 | €83,441 | -€24,180 | -22.5% |
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 14 October 2026 via checked.be.