JD CONCRETE: 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.
What changed
JD CONCRETE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€363,770
2024 · €541,751-€177,981
Equity
€3.9m
2024 · €3.5m+€363,770
Cash
€94,543
2024 · €33,192+€61,351
Balance sheet total
€7.2m
2024 · €7.0m+€229,798
Largest movements
Assets
- Receivables within one year +€161,826
up €161,826 (+156%), from €103,722 to €265,548
of which Other amounts receivable: +€198,774
Equity and liabilities
- Reserves +€363,770
up €363,770 (+10.5%), from €3.5m to €3.8m
- Current portion of long-term debt -€172,065
down €172,065 (-50.6%), from €340,303 to €168,238
- Debts after one year +€104,162
up €104,162 (+3.4%), from €3.0m to €3.2m
Income statement
- Gross operating margin -€392,443
down €392,443 (-68.4%), from €573,740 to €181,296
- Financial income +€117,422
up €117,422 (+77.5%), from €151,445 to €268,867
- Taxes -€96,864
down €96,864 (-74.2%), from €130,569 to €33,705
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.
Result 2024
€541,751
Gross operating margin
-€392,443
Depreciation
-€2,198
Other operating charges
-€1,921
Financial income
+€117,422
Financial charges
+€4,294
Taxes
+€96,864
Result 2025
€363,770
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€144,701
Investment
-€15,447
Financing
-€67,903
Cash 2024
€33,192
From operations (derived)
+€144,701
Net result for the year
+€363,770
Depreciation
+€8,827
Receivables within one year
-€161,826
Trade debts
-€10,761
Tax, wage and social debts
-€4,094
Other debts
-€51,213
Investment (derived)
-€15,447
Investment in fixed assets (net)
-€15,447
Financing
-€67,903
Debts after one year
+€104,162
Current portion of long-term debt
-€172,065
Cash 2025
€94,543
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,014,866 | €7,244,664 | +€229,798 | +3.3% |
| Fixed assets | 21/28 | €6,723,975 | €6,730,596 | +€6,620 | +0.1% |
| Tangible fixed assets | 22/27 | €38,055 | €44,676 | +€6,620 | +17.4% |
| Plant, machinery and equipment | 23 | €2,856 | €2,557 | -€299 | -10.5% |
| Leasing and similar rights | 25 | €35,199 | €26,861 | -€8,339 | -23.7% |
| Other tangible fixed assets | 26 | - | €15,258 | +€15,258 | |
| Financial fixed assets | 28 | €6,685,920 | €6,685,920 | = | 0.0% |
| Current assets | 29/58 | €290,891 | €514,069 | +€223,178 | +76.7% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,722 | €265,548 | +€161,826 | +156% |
| Trade receivables | 40 | €85,348 | €48,400 | -€36,948 | -43.3% |
| Other amounts receivable | 41 | €18,374 | €217,148 | +€198,774 | +1,082% |
| Cash at bank and in hand | 54/58 | €33,192 | €94,543 | +€61,351 | +185% |
| Deferred charges and accrued income | 490/1 | €3,977 | €3,977 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,014,866 | €7,244,664 | +€229,798 | +3.3% |
| Equity | 10/15 | €3,518,167 | €3,881,937 | +€363,770 | +10.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €3,468,167 | €3,831,937 | +€363,770 | +10.5% |
| Distributable reserves | 133 | €3,468,167 | €3,831,937 | +€363,770 | +10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,496,699 | €3,362,727 | -€133,972 | -3.8% |
| Amounts payable after more than one year | 17 | €3,046,994 | €3,151,156 | +€104,162 | +3.4% |
| Financial debts | 170/4 | €3,046,994 | €3,151,156 | +€104,162 | +3.4% |
| Amounts payable within one year | 42/48 | €449,705 | €211,572 | -€238,134 | -53.0% |
| Current portion of amounts payable after more than one year | 42 | €340,303 | €168,238 | -€172,065 | -50.6% |
| Trade debts | 44 | €10,975 | €213 | -€10,761 | -98.1% |
| Suppliers | 440/4 | €10,975 | €213 | -€10,761 | -98.1% |
| Taxes, remuneration and social security | 45 | €22,793 | €18,699 | -€4,094 | -18.0% |
| Taxes | 450/3 | €22,793 | €18,699 | -€4,094 | -18.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €75,635 | €24,421 | -€51,213 | -67.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,629 | €8,827 | +€2,198 | +33.2% |
| Other operating charges | 640/8 | €1,120 | €3,040 | +€1,921 | +171% |
| Gross operating margin | 9900 | €573,740 | €181,296 | -€392,443 | -68.4% |
| Operating profit (loss) | 9901 | €565,991 | €169,429 | -€396,562 | -70.1% |
| Financial income | 75/76B | €151,445 | €268,867 | +€117,422 | +77.5% |
| Recurring financial income | 75 | €151,445 | €268,867 | +€117,422 | +77.5% |
| Financial charges | 65/66B | €45,116 | €40,821 | -€4,294 | -9.5% |
| Recurring financial charges | 65 | €45,116 | €40,821 | -€4,294 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €672,320 | €397,475 | -€274,845 | -40.9% |
| Income taxes | 67/77 | €130,569 | €33,705 | -€96,864 | -74.2% |
| Profit (loss) for the period | 9904 | €541,751 | €363,770 | -€177,981 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €541,751 | €363,770 | -€177,981 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.