J. DENIS SERVICES: 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. DENIS SERVICES
Largest movements
- Receivables within one year -€14,881
down €14,881 (-24.3%), from €61,318 to €46,437
of which Trade receivables: -€7,590
- Cash -€6,796
down €6,796 (-29.8%), from €22,788 to €15,992
mainly Net result for the year (-€18,676) and Trade debts (-€17,563)
- Profit (loss) carried forward -€18,676
down €18,676, from €8,536 to -€10,140
- Trade debts -€17,563
down €17,563 (-70.8%), from €24,797 to €7,234
- Advances received +€6,565
up €6,565 (+2,794%), from €235 to €6,800
- Other debts +€3,894
up €3,894 (+10.6%), from €36,651 to €40,545
- Current portion of long-term debt +€2,738
new in 2024: €2,738
- Gross operating margin -€31,418
down €31,418 (-35.9%), from €87,508 to €56,090
- Staff costs -€23,674
down €23,674 (-29.8%), from €79,380 to €55,706
- Other operating charges +€4,551
up €4,551 (+195%), from €2,336 to €6,887
- Financial income -€2,017
down €2,017 (-35.3%), from €5,714 to €3,697
- Financial charges +€1,576
up €1,576 (+154%), from €1,024 to €2,600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,213 | €74,201 | -€21,012 | -22.1% |
| Fixed assets | 21/28 | €5,450 | €5,507 | +€57 | +1.0% |
| Tangible fixed assets | 22/27 | €5,420 | €5,477 | +€57 | +1.1% |
| Plant, machinery and equipment | 23 | €4,236 | €4,678 | +€442 | +10.4% |
| Furniture and vehicles | 24 | €1,184 | €799 | -€385 | -32.5% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €89,763 | €68,694 | -€21,069 | -23.5% |
| Amounts receivable within one year | 40/41 | €61,318 | €46,437 | -€14,881 | -24.3% |
| Trade receivables | 40 | €52,826 | €45,237 | -€7,590 | -14.4% |
| Other amounts receivable | 41 | €8,491 | €1,201 | -€7,291 | -85.9% |
| Cash at bank and in hand | 54/58 | €22,788 | €15,992 | -€6,796 | -29.8% |
| Deferred charges and accrued income | 490/1 | €5,657 | €6,264 | +€608 | +10.7% |
| Total equity and liabilities | 10/49 | €95,213 | €74,201 | -€21,012 | -22.1% |
| Equity | 10/15 | €15,855 | -€2,821 | -€18,676 | |
| Reserves | 13 | €7,319 | €7,319 | = | 0.0% |
| Distributable reserves | 133 | €7,319 | €7,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,536 | -€10,140 | -€18,676 | |
| Amounts payable | 17/49 | €79,357 | €77,022 | -€2,336 | -2.9% |
| Amounts payable within one year | 42/48 | €79,357 | €77,022 | -€2,336 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | - | €2,738 | +€2,738 | |
| Trade debts | 44 | €24,797 | €7,234 | -€17,563 | -70.8% |
| Suppliers | 440/4 | €24,797 | €7,234 | -€17,563 | -70.8% |
| Advances received on contracts in progress | 46 | €235 | €6,800 | +€6,565 | +2,794% |
| Taxes, remuneration and social security | 45 | €17,675 | €19,705 | +€2,030 | +11.5% |
| Taxes | 450/3 | €4,196 | €7,145 | +€2,949 | +70.3% |
| Remuneration and social security | 454/9 | €13,479 | €12,560 | -€919 | -6.8% |
| Other amounts payable | 47/48 | €36,651 | €40,545 | +€3,894 | +10.6% |
| Non-recurring operating income | 76A | €527 | €20,851 | +€20,324 | +3,855% |
| Remuneration, social security and pensions | 62 | €79,380 | €55,706 | -€23,674 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,943 | +€487 | +33.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €808 | +€808 | |
| Other operating charges | 640/8 | €2,336 | €6,887 | +€4,551 | +195% |
| Non-recurring operating charges | 66A | €485 | €10,023 | +€9,538 | +1,969% |
| Gross operating margin | 9900 | €87,508 | €56,090 | -€31,418 | -35.9% |
| Operating profit (loss) | 9901 | €3,851 | -€19,277 | -€23,127 | |
| Financial income | 75/76B | €5,714 | €3,697 | -€2,017 | -35.3% |
| Recurring financial income | 75 | €5,714 | €3,697 | -€2,017 | -35.3% |
| Financial charges | 65/66B | €1,024 | €2,600 | +€1,576 | +154% |
| Recurring financial charges | 65 | €1,024 | €2,600 | +€1,576 | +154% |
| Profit (loss) for the period before taxes | 9903 | €8,541 | -€18,180 | -€26,721 | |
| Income taxes | 67/77 | €1,983 | €496 | -€1,486 | -75.0% |
| Profit (loss) for the period | 9904 | €6,558 | -€18,676 | -€25,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,558 | -€18,676 | -€25,234 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.