JD GROUPE: 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 GROUPE
Largest movements
- Cash +€12,796
up €12,796 (+298%), from €4,293 to €17,089
mainly Net result for the year (+€7,704) and Tax, wage and social debts (+€4,512)
- Receivables within one year -€2,119
down €2,119 (-71.3%), from €2,974 to €855
of which Trade receivables: -€1,823
- Deferred charges and accrued income -€1,343
down €1,343 (-54.5%), from €2,463 to €1,120
- Tangible fixed assets -€453
down €453 (-59.4%), from €763 to €310
of which Furniture and vehicles: -€304
- Profit (loss) carried forward +€7,704
up €7,704 (+12.3%), from -€62,815 to -€55,111
- Tax, wage and social debts +€4,512
new in 2025: €4,512
- Other debts -€2,353
down €2,353 (-9.7%), from €24,296 to €21,942
- Trade debts -€982
down €982 (-3.4%), from €28,752 to €27,770
- Staff costs -€91,457
no longer reported in 2025 (was €91,457)
- Gross operating margin -€79,051
down €79,051 (-87.2%), from €90,687 to €11,636
- Financial charges -€3,905
down €3,905 (-73.9%), from €5,287 to €1,381
- Other operating charges +€2,009
up €2,009 (+474%), from €424 to €2,434
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,693 | €19,574 | +€8,881 | +83.0% |
| Fixed assets | 21/28 | €963 | €510 | -€453 | -47.0% |
| Tangible fixed assets | 22/27 | €763 | €310 | -€453 | -59.4% |
| Plant, machinery and equipment | 23 | €365 | €216 | -€149 | -40.9% |
| Furniture and vehicles | 24 | €398 | €94 | -€304 | -76.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €9,730 | €19,064 | +€9,334 | +95.9% |
| Amounts receivable within one year | 40/41 | €2,974 | €855 | -€2,119 | -71.3% |
| Trade receivables | 40 | €2,678 | €855 | -€1,823 | -68.1% |
| Other amounts receivable | 41 | €297 | - | -€297 | |
| Cash at bank and in hand | 54/58 | €4,293 | €17,089 | +€12,796 | +298% |
| Deferred charges and accrued income | 490/1 | €2,463 | €1,120 | -€1,343 | -54.5% |
| Total equity and liabilities | 10/49 | €10,693 | €19,574 | +€8,881 | +83.0% |
| Equity | 10/15 | -€42,355 | -€34,651 | +€7,704 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,815 | -€55,111 | +€7,704 | +12.3% |
| Amounts payable | 17/49 | €53,048 | €54,225 | +€1,177 | +2.2% |
| Amounts payable within one year | 42/48 | €53,048 | €54,225 | +€1,177 | +2.2% |
| Trade debts | 44 | €28,752 | €27,770 | -€982 | -3.4% |
| Suppliers | 440/4 | €28,752 | €27,770 | -€982 | -3.4% |
| Taxes, remuneration and social security | 45 | - | €4,512 | +€4,512 | |
| Taxes | 450/3 | - | €4,512 | +€4,512 | |
| Other amounts payable | 47/48 | €24,296 | €21,942 | -€2,353 | -9.7% |
| Remuneration, social security and pensions | 62 | €91,457 | - | -€91,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €453 | -€244 | -35.0% |
| Other operating charges | 640/8 | €424 | €2,434 | +€2,009 | +474% |
| Gross operating margin | 9900 | €90,687 | €11,636 | -€79,051 | -87.2% |
| Operating profit (loss) | 9901 | -€1,892 | €8,749 | +€10,641 | |
| Financial income | 75/76B | €92 | €337 | +€245 | +266% |
| Recurring financial income | 75 | €92 | €337 | +€245 | +266% |
| Financial charges | 65/66B | €5,287 | €1,381 | -€3,905 | -73.9% |
| Recurring financial charges | 65 | €5,287 | €1,381 | -€3,905 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,087 | €7,705 | +€14,792 | |
| Income taxes | 67/77 | €0 | €1 | +€1 | +193% |
| Profit (loss) for the period | 9904 | -€7,087 | €7,704 | +€14,791 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,087 | €7,704 | +€14,791 |
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 31 October 2026 via checked.be.