JD COMPTA: 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 COMPTA
Largest movements
- Tangible fixed assets -€17,038
down €17,038 (-54.4%), from €31,317 to €14,279
of which Furniture and vehicles: -€11,866
- Receivables within one year +€12,498
up €12,498 (+14.7%), from €84,836 to €97,334
of which Other amounts receivable: +€18,895
- Cash +€10,267
up €10,267 (+84.5%), from €12,151 to €22,418
mainly Depreciation (+€19,228) and Net result for the year (+€19,009)
- Reserves +€19,009
up €19,009 (+42.7%), from €44,472 to €63,480
of which Distributable reserves: +€19,009
- Debts after one year -€16,770
down €16,770 (-55.1%), from €30,431 to €13,661
- Tax, wage and social debts +€2,285
up €2,285 (+8.0%), from €28,550 to €30,835
of which Taxes: +€3,610
- Gross operating margin -€4,996
down €4,996 (-4.4%), from €112,419 to €107,423
- Taxes -€3,914
down €3,914 (-24.5%), from €15,999 to €12,086
- Depreciation -€2,834
down €2,834 (-12.8%), from €22,062 to €19,228
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 | €136,827 | €141,956 | +€5,129 | +3.7% |
| Fixed assets | 21/28 | €31,317 | €14,279 | -€17,038 | -54.4% |
| Tangible fixed assets | 22/27 | €31,317 | €14,279 | -€17,038 | -54.4% |
| Land and buildings | 22 | €16,400 | €10,933 | -€5,467 | -33.3% |
| Plant, machinery and equipment | 23 | €3,051 | €3,346 | +€295 | +9.7% |
| Furniture and vehicles | 24 | €11,866 | €0 | -€11,866 | -100.0% |
| Current assets | 29/58 | €105,510 | €127,677 | +€22,167 | +21.0% |
| Amounts receivable within one year | 40/41 | €84,836 | €97,334 | +€12,498 | +14.7% |
| Trade receivables | 40 | €21,411 | €15,013 | -€6,397 | -29.9% |
| Other amounts receivable | 41 | €63,425 | €82,321 | +€18,895 | +29.8% |
| Cash at bank and in hand | 54/58 | €12,151 | €22,418 | +€10,267 | +84.5% |
| Deferred charges and accrued income | 490/1 | €8,523 | €7,925 | -€598 | -7.0% |
| Total equity and liabilities | 10/49 | €136,827 | €141,956 | +€5,129 | +3.7% |
| Equity | 10/15 | €57,322 | €76,330 | +€19,009 | +33.2% |
| Contributions | 10/11 | €12,850 | €12,850 | = | 0.0% |
| Reserves | 13 | €44,472 | €63,480 | +€19,009 | +42.7% |
| Non-distributable reserves | 130/1 | €1,905 | €1,905 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,905 | €1,905 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,974 | €6,974 | = | 0.0% |
| Distributable reserves | 133 | €35,592 | €54,601 | +€19,009 | +53.4% |
| Amounts payable | 17/49 | €79,505 | €65,626 | -€13,880 | -17.5% |
| Amounts payable after more than one year | 17 | €30,431 | €13,661 | -€16,770 | -55.1% |
| Financial debts | 170/4 | €30,431 | €13,661 | -€16,770 | -55.1% |
| Amounts payable within one year | 42/48 | €48,411 | €50,687 | +€2,276 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €17,793 | €16,770 | -€1,023 | -5.7% |
| Trade debts | 44 | €2,069 | €3,083 | +€1,014 | +49.0% |
| Suppliers | 440/4 | €2,069 | €3,083 | +€1,014 | +49.0% |
| Taxes, remuneration and social security | 45 | €28,550 | €30,835 | +€2,285 | +8.0% |
| Taxes | 450/3 | €19,769 | €23,379 | +€3,610 | +18.3% |
| Remuneration and social security | 454/9 | €8,781 | €7,456 | -€1,325 | -15.1% |
| Accrued charges and deferred income | 492/3 | €663 | €1,278 | +€614 | +92.6% |
| Remuneration, social security and pensions | 62 | €54,568 | €54,515 | -€53 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,062 | €19,228 | -€2,834 | -12.8% |
| Other operating charges | 640/8 | €3,285 | €2,640 | -€646 | -19.7% |
| Gross operating margin | 9900 | €112,419 | €107,423 | -€4,996 | -4.4% |
| Operating profit (loss) | 9901 | €32,503 | €31,041 | -€1,463 | -4.5% |
| Financial income | 75/76B | €1,371 | €2,075 | +€704 | +51.4% |
| Recurring financial income | 75 | €1,371 | €2,075 | +€704 | +51.4% |
| Financial charges | 65/66B | €2,354 | €2,021 | -€333 | -14.2% |
| Recurring financial charges | 65 | €2,354 | €2,021 | -€333 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €31,520 | €31,094 | -€426 | -1.3% |
| Income taxes | 67/77 | €15,999 | €12,086 | -€3,914 | -24.5% |
| Profit (loss) for the period | 9904 | €15,521 | €19,009 | +€3,488 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,521 | €19,009 | +€3,488 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.