JD BUILD: what changed
Two fiscal 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.
JD BUILD
Largest movements
- Tangible fixed assets +€20,954
up €20,954 (+1651.1%), from €1,269 to €22,223
of which Furniture and vehicles: +€17,266
- Cash -€14,846
down €14,846 (-49.6%), from €29,918 to €15,072
mainly Investment in fixed assets (net) (-€24,256) and Trade debts (-€14,213)
- Receivables within one year -€6,606
down €6,606 (-29.9%), from €22,131 to €15,525
of which Trade receivables: -€8,291
- Deferred charges and accrued income +€1,727
new in 2024: €1,727
- Stocks and contracts +€1,627
up €1,627 (+42.0%), from €3,873 to €5,500
- Reserves +€16,796
up €16,796 (+123.2%), from €13,633 to €30,429
- Trade debts -€14,213
down €14,213 (-64.4%), from €22,066 to €7,852
- Advances received -€14,000
no longer reported in 2024 (was €14,000)
- Debts after one year +€8,096
new in 2024: €8,096
- Current portion of long-term debt +€4,215
new in 2024: €4,215
- Gross operating margin +€8,155
up €8,155 (+39.9%), from €20,428 to €28,583
- Depreciation +€3,172
up €3,172 (+2441.9%), from €130 to €3,302
- Other operating charges +€1,471
up €1,471 (+134.3%), from €1,095 to €2,566
- Financial income +€1,186
up €1,186 (+223.1%), from €532 to €1,718
- Taxes +€1,037
up €1,037 (+25.3%), from €4,103 to €5,140
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.
Cash bridge derived
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 | €58,451 | €61,306 | +€2,855 | +4.9% |
| Fixed assets | 21/28 | €2,529 | €23,483 | +€20,954 | +828.5% |
| Tangible fixed assets | 22/27 | €1,269 | €22,223 | +€20,954 | +1651.1% |
| Plant, machinery and equipment | 23 | - | €3,688 | +€3,688 | |
| Furniture and vehicles | 24 | €1,269 | €18,535 | +€17,266 | +1360.5% |
| Financial fixed assets | 28 | €1,260 | €1,260 | = | 0.0% |
| Current assets | 29/58 | €55,922 | €37,823 | -€18,099 | -32.4% |
| Stocks and contracts in progress | 3 | €3,873 | €5,500 | +€1,627 | +42.0% |
| Stocks | 30/36 | €3,873 | €5,500 | +€1,627 | +42.0% |
| Amounts receivable within one year | 40/41 | €22,131 | €15,525 | -€6,606 | -29.9% |
| Trade receivables | 40 | €16,624 | €8,333 | -€8,291 | -49.9% |
| Other amounts receivable | 41 | €5,507 | €7,192 | +€1,685 | +30.6% |
| Cash at bank and in hand | 54/58 | €29,918 | €15,072 | -€14,846 | -49.6% |
| Deferred charges and accrued income | 490/1 | - | €1,727 | +€1,727 | |
| Total equity and liabilities | 10/49 | €58,451 | €61,306 | +€2,855 | +4.9% |
| Equity | 10/15 | €14,833 | €31,629 | +€16,796 | +113.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €13,633 | €30,429 | +€16,796 | +123.2% |
| Distributable reserves | 133 | €13,633 | €30,429 | +€16,796 | +123.2% |
| Amounts payable | 17/49 | €43,618 | €29,677 | -€13,941 | -32.0% |
| Amounts payable after more than one year | 17 | - | €8,096 | +€8,096 | |
| Financial debts | 170/4 | - | €8,096 | +€8,096 | |
| Amounts payable within one year | 42/48 | €43,618 | €21,580 | -€22,037 | -50.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,215 | +€4,215 | |
| Trade debts | 44 | €22,066 | €7,852 | -€14,213 | -64.4% |
| Suppliers | 440/4 | €22,066 | €7,852 | -€14,213 | -64.4% |
| Advances received on contracts in progress | 46 | €14,000 | - | -€14,000 | |
| Taxes, remuneration and social security | 45 | €4,433 | €5,885 | +€1,452 | +32.8% |
| Taxes | 450/3 | €4,433 | €5,885 | +€1,452 | +32.8% |
| Other amounts payable | 47/48 | €3,119 | €3,628 | +€509 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €3,302 | +€3,172 | +2441.9% |
| Other operating charges | 640/8 | €1,095 | €2,566 | +€1,471 | +134.3% |
| Gross operating margin | 9900 | €20,428 | €28,583 | +€8,155 | +39.9% |
| Operating profit (loss) | 9901 | €19,202 | €22,715 | +€3,513 | +18.3% |
| Financial income | 75/76B | €532 | €1,718 | +€1,186 | +223.1% |
| Recurring financial income | 75 | €532 | €1,718 | +€1,186 | +223.1% |
| Financial charges | 65/66B | €337 | €779 | +€441 | +130.8% |
| Recurring financial charges | 65 | €337 | €779 | +€441 | +130.8% |
| Profit (loss) for the period before taxes | 9903 | €19,396 | €23,654 | +€4,258 | +22.0% |
| Income taxes | 67/77 | €4,103 | €5,140 | +€1,037 | +25.3% |
| Profit (loss) for the period | 9904 | €15,293 | €18,514 | +€3,221 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,293 | €18,514 | +€3,221 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.