JD-DECO: 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-DECO
Largest movements
- Receivables within one year -€28,965
down €28,965 (-49.3%), from €58,717 to €29,752
of which Trade receivables: -€27,514
- Tangible fixed assets -€1,247
down €1,247 (-31.5%), from €3,964 to €2,717
of which Plant, machinery and equipment: -€920
- Profit (loss) carried forward -€39,500
down €39,500 (-1661.6%), from -€2,377 to -€41,877
- Other debts +€14,735
up €14,735 (+36.3%), from €40,633 to €55,368
- Tax, wage and social debts -€4,685
no longer reported in 2025 (was €4,685)
of which Taxes: -€3,435
- Turnover -€58,279
down €58,279 (-33.5%), from €174,103 to €115,825
- Gross operating margin -€41,088
down €41,088, from €7,253 to -€33,834
- Purchases and services -€16,557
down €16,557 (-9.8%), from €168,773 to €152,216
- Other operating charges +€3,413
up €3,413 (+847.5%), from €403 to €3,816
- Taxes -€1,861
no longer reported in 2025 (was €1,861)
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 | €76,573 | €46,543 | -€30,030 | -39.2% |
| Fixed assets | 21/28 | €4,164 | €2,917 | -€1,247 | -29.9% |
| Tangible fixed assets | 22/27 | €3,964 | €2,717 | -€1,247 | -31.5% |
| Plant, machinery and equipment | 23 | €2,800 | €1,880 | -€920 | -32.9% |
| Furniture and vehicles | 24 | €1,164 | €837 | -€327 | -28.1% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €72,409 | €43,626 | -€28,783 | -39.8% |
| Stocks and contracts in progress | 3 | €12,200 | €12,200 | = | 0.0% |
| Stocks | 30/36 | €12,200 | €12,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,717 | €29,752 | -€28,965 | -49.3% |
| Trade receivables | 40 | €53,627 | €26,113 | -€27,514 | -51.3% |
| Other amounts receivable | 41 | €5,090 | €3,639 | -€1,451 | -28.5% |
| Cash at bank and in hand | 54/58 | €1,143 | €905 | -€238 | -20.8% |
| Deferred charges and accrued income | 490/1 | €349 | €769 | +€420 | +120.1% |
| Total equity and liabilities | 10/49 | €76,573 | €46,543 | -€30,030 | -39.2% |
| Equity | 10/15 | €19,623 | -€19,877 | -€39,500 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,377 | -€41,877 | -€39,500 | -1661.6% |
| Amounts payable | 17/49 | €56,950 | €66,420 | +€9,470 | +16.6% |
| Amounts payable within one year | 42/48 | €56,600 | €66,070 | +€9,470 | +16.7% |
| Trade debts | 44 | €11,282 | €10,702 | -€580 | -5.1% |
| Suppliers | 440/4 | €11,282 | €10,702 | -€580 | -5.1% |
| Taxes, remuneration and social security | 45 | €4,685 | - | -€4,685 | |
| Taxes | 450/3 | €3,435 | - | -€3,435 | |
| Remuneration and social security | 454/9 | €1,250 | - | -€1,250 | |
| Other amounts payable | 47/48 | €40,633 | €55,368 | +€14,735 | +36.3% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Turnover | 70 | €174,103 | €115,825 | -€58,279 | -33.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €168,773 | €152,216 | -€16,557 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €932 | €1,247 | +€315 | +33.8% |
| Other operating charges | 640/8 | €403 | €3,816 | +€3,413 | +847.5% |
| Non-recurring operating charges | 66A | €60 | - | -€60 | |
| Gross operating margin | 9900 | €7,253 | -€33,834 | -€41,088 | |
| Operating profit (loss) | 9901 | €5,859 | -€38,897 | -€44,757 | |
| Financial income | 75/76B | - | €63 | +€63 | |
| Recurring financial income | 75 | - | €63 | +€63 | |
| Financial charges | 65/66B | €1,053 | €666 | -€387 | -36.8% |
| Recurring financial charges | 65 | €1,053 | €666 | -€387 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €4,807 | -€39,500 | -€44,307 | |
| Income taxes | 67/77 | €1,861 | - | -€1,861 | |
| Profit (loss) for the period | 9904 | €2,945 | -€39,500 | -€42,445 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,945 | -€39,500 | -€42,445 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.