JD BV: 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.
JD BV
Largest movements
- Tangible fixed assets -€9,392
down €9,392 (-36.9%), from €25,465 to €16,074
of which Furniture and vehicles: -€9,111
- Receivables within one year +€4,702
up €4,702 (+5.1%), from €91,949 to €96,651
of which Other amounts receivable: +€5,712
- Cash -€1,798
down €1,798 (-80.3%), from €2,239 to €441
mainly Contributions, distributions and other (-€30,000) and Trade debts (-€7,002)
- Trade debts -€7,002
down €7,002 (-31.5%), from €22,212 to €15,210
- Reserves +€6,370
up €6,370 (+81.2%), from €7,841 to €14,210
- Debts after one year -€4,604
down €4,604 (-13.3%), from €34,521 to €29,917
- Other debts +€2,400
up €2,400 (+8.0%), from €30,000 to €32,400
- Current portion of long-term debt -€1,669
down €1,669 (-16.2%), from €10,316 to €8,647
- Gross operating margin -€4,570
down €4,570 (-7.3%), from €62,431 to €57,861
- Financial charges +€1,283
up €1,283 (+67.4%), from €1,903 to €3,186
- Taxes -€1,046
down €1,046 (-14.5%), from €7,231 to €6,185
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.
Cash bridge derived
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 | €124,752 | €118,721 | -€6,031 | -4.8% |
| Fixed assets | 21/28 | €25,465 | €16,074 | -€9,392 | -36.9% |
| Tangible fixed assets | 22/27 | €25,465 | €16,074 | -€9,392 | -36.9% |
| Plant, machinery and equipment | 23 | €342 | €61 | -€281 | -82.2% |
| Furniture and vehicles | 24 | €25,124 | €16,013 | -€9,111 | -36.3% |
| Current assets | 29/58 | €99,287 | €102,648 | +€3,361 | +3.4% |
| Amounts receivable within one year | 40/41 | €91,949 | €96,651 | +€4,702 | +5.1% |
| Trade receivables | 40 | €1,865 | €855 | -€1,010 | -54.1% |
| Other amounts receivable | 41 | €90,084 | €95,796 | +€5,712 | +6.3% |
| Cash at bank and in hand | 54/58 | €2,239 | €441 | -€1,798 | -80.3% |
| Deferred charges and accrued income | 490/1 | €5,098 | €5,555 | +€457 | +9.0% |
| Total equity and liabilities | 10/49 | €124,752 | €118,721 | -€6,031 | -4.8% |
| Equity | 10/15 | €14,041 | €20,410 | +€6,370 | +45.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,841 | €14,210 | +€6,370 | +81.2% |
| Distributable reserves | 133 | €7,841 | €14,210 | +€6,370 | +81.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,712 | €98,311 | -€12,401 | -11.2% |
| Amounts payable after more than one year | 17 | €34,521 | €29,917 | -€4,604 | -13.3% |
| Financial debts | 170/4 | €34,521 | €29,917 | -€4,604 | -13.3% |
| Amounts payable within one year | 42/48 | €74,690 | €68,393 | -€6,297 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €10,316 | €8,647 | -€1,669 | -16.2% |
| Trade debts | 44 | €22,212 | €15,210 | -€7,002 | -31.5% |
| Suppliers | 440/4 | €22,212 | €15,210 | -€7,002 | -31.5% |
| Taxes, remuneration and social security | 45 | €12,162 | €12,136 | -€26 | -0.2% |
| Taxes | 450/3 | €12,162 | €12,136 | -€26 | -0.2% |
| Other amounts payable | 47/48 | €30,000 | €32,400 | +€2,400 | +8.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €0 | -€1,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,579 | €9,392 | -€187 | -2.0% |
| Other operating charges | 640/8 | €2,205 | €2,728 | +€523 | +23.7% |
| Gross operating margin | 9900 | €62,431 | €57,861 | -€4,570 | -7.3% |
| Operating profit (loss) | 9901 | €50,647 | €45,741 | -€4,906 | -9.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €1,903 | €3,186 | +€1,283 | +67.4% |
| Recurring financial charges | 65 | €1,903 | €3,186 | +€1,283 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €48,744 | €42,555 | -€6,190 | -12.7% |
| Income taxes | 67/77 | €7,231 | €6,185 | -€1,046 | -14.5% |
| Profit (loss) for the period | 9904 | €41,513 | €36,370 | -€5,143 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,513 | €36,370 | -€5,143 | -12.4% |
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 12 October 2026 via checked.be.