JD Climatec: 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 Climatec
Largest movements
- Receivables within one year +€22,141
up €22,141 (+64.6%), from €34,253 to €56,394
of which Other amounts receivable: +€12,089
- Tangible fixed assets +€22,058
up €22,058 (+134%), from €16,434 to €38,492
of which Furniture and vehicles: +€22,167
- Cash -€8,303
down €8,303 (-16.5%), from €50,231 to €41,929
mainly Investment in fixed assets (net) (-€31,000) and Trade debts (-€29,216)
- Tax, wage and social debts +€33,416
up €33,416 (+272%), from €12,305 to €45,721
of which Taxes: +€32,816
- Trade debts -€29,216
down €29,216 (-77.0%), from €37,941 to €8,725
- Reserves +€20,621
up €20,621 (+65.4%), from €31,551 to €52,173
- Accrued charges and deferred income +€11,230
new in 2024: €11,230
- Gross operating margin +€25,159
up €25,159 (+145%), from €17,301 to €42,461
- Taxes +€9,028
up €9,028 (+255%), from €3,545 to €12,573
- Depreciation +€2,163
up €2,163 (+31.9%), from €6,779 to €8,942
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 | €101,797 | €137,848 | +€36,050 | +35.4% |
| Fixed assets | 21/28 | €16,434 | €38,492 | +€22,058 | +134% |
| Tangible fixed assets | 22/27 | €16,434 | €38,492 | +€22,058 | +134% |
| Plant, machinery and equipment | 23 | €210 | €100 | -€109 | -52.2% |
| Furniture and vehicles | 24 | €16,225 | €38,392 | +€22,167 | +137% |
| Current assets | 29/58 | €85,363 | €99,355 | +€13,992 | +16.4% |
| Amounts receivable within one year | 40/41 | €34,253 | €56,394 | +€22,141 | +64.6% |
| Trade receivables | 40 | €863 | €10,915 | +€10,051 | +1,164% |
| Other amounts receivable | 41 | €33,390 | €45,479 | +€12,089 | +36.2% |
| Cash at bank and in hand | 54/58 | €50,231 | €41,929 | -€8,303 | -16.5% |
| Deferred charges and accrued income | 490/1 | €879 | €1,033 | +€154 | +17.6% |
| Total equity and liabilities | 10/49 | €101,797 | €137,848 | +€36,050 | +35.4% |
| Equity | 10/15 | €51,551 | €72,173 | +€20,621 | +40.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €31,551 | €52,173 | +€20,621 | +65.4% |
| Distributable reserves | 133 | €31,551 | €52,173 | +€20,621 | +65.4% |
| Amounts payable | 17/49 | €50,246 | €65,675 | +€15,429 | +30.7% |
| Amounts payable within one year | 42/48 | €50,246 | €54,445 | +€4,199 | +8.4% |
| Trade debts | 44 | €37,941 | €8,725 | -€29,216 | -77.0% |
| Suppliers | 440/4 | €37,941 | €8,725 | -€29,216 | -77.0% |
| Taxes, remuneration and social security | 45 | €12,305 | €45,721 | +€33,416 | +272% |
| Taxes | 450/3 | €12,305 | €45,121 | +€32,816 | +267% |
| Remuneration and social security | 454/9 | - | €600 | +€600 | |
| Accrued charges and deferred income | 492/3 | - | €11,230 | +€11,230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,779 | €8,942 | +€2,163 | +31.9% |
| Other operating charges | 640/8 | €1,311 | €978 | -€334 | -25.5% |
| Gross operating margin | 9900 | €17,301 | €42,461 | +€25,159 | +145% |
| Operating profit (loss) | 9901 | €9,211 | €32,541 | +€23,330 | +253% |
| Financial income | 75/76B | €695 | €708 | +€13 | +1.8% |
| Recurring financial income | 75 | €695 | €708 | +€13 | +1.8% |
| Financial charges | 65/66B | €195 | €55 | -€140 | -71.7% |
| Recurring financial charges | 65 | €195 | €55 | -€140 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | €9,711 | €33,194 | +€23,483 | +242% |
| Income taxes | 67/77 | €3,545 | €12,573 | +€9,028 | +255% |
| Profit (loss) for the period | 9904 | €6,166 | €20,621 | +€14,455 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €6,166 | €20,621 | +€14,455 | +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 26 October 2026 via checked.be.