JD INVEST: 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 INVEST
Largest movements
- Tangible fixed assets -€4,259
down €4,259 (-2.7%), from €157,994 to €153,735
- Debts after one year -€8,899
down €8,899 (-7.1%), from €124,673 to €115,774
- Profit (loss) carried forward +€5,608
up €5,608 (+20.8%), from -€27,022 to -€21,414
- Other operating charges -€2,301
down €2,301 (-74.5%), from €3,089 to €788
- Taxes +€1,902
new in 2024: €1,902
- Gross operating margin +€1,717
up €1,717 (+12.8%), from €13,399 to €15,116
- Depreciation -€536
down €536 (-11.2%), from €4,794 to €4,259
- Financial charges -€228
down €228 (-8.2%), from €2,788 to €2,560
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 | €158,990 | €155,770 | -€3,221 | -2.0% |
| Fixed assets | 21/28 | €157,994 | €153,735 | -€4,259 | -2.7% |
| Tangible fixed assets | 22/27 | €157,994 | €153,735 | -€4,259 | -2.7% |
| Land and buildings | 22 | €157,994 | €153,735 | -€4,259 | -2.7% |
| Current assets | 29/58 | €996 | €2,035 | +€1,038 | +104% |
| Amounts receivable within one year | 40/41 | €0 | €158 | +€158 | |
| Other amounts receivable | 41 | €0 | €158 | +€158 | |
| Cash at bank and in hand | 54/58 | €996 | €1,877 | +€881 | +88.4% |
| Total equity and liabilities | 10/49 | €158,990 | €155,770 | -€3,221 | -2.0% |
| Equity | 10/15 | -€16,458 | -€10,850 | +€5,608 | +34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,364 | €4,364 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €4,364 | +€4,364 | |
| Reserves not available under the articles | 1311 | - | €4,364 | +€4,364 | |
| Distributable reserves | 133 | €4,364 | - | -€4,364 | |
| Profit (loss) carried forward | 14 | -€27,022 | -€21,414 | +€5,608 | +20.8% |
| Amounts payable | 17/49 | €175,448 | €166,620 | -€8,828 | -5.0% |
| Amounts payable after more than one year | 17 | €124,673 | €115,774 | -€8,899 | -7.1% |
| Financial debts | 170/4 | €124,673 | €115,774 | -€8,899 | -7.1% |
| Amounts payable within one year | 42/48 | €50,775 | €50,846 | +€71 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €8,729 | €8,849 | +€120 | +1.4% |
| Trade debts | 44 | €370 | €757 | +€387 | +105% |
| Suppliers | 440/4 | €370 | €757 | +€387 | +105% |
| Taxes, remuneration and social security | 45 | €436 | - | -€436 | |
| Taxes | 450/3 | €436 | - | -€436 | |
| Other amounts payable | 47/48 | €41,239 | €41,239 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,794 | €4,259 | -€536 | -11.2% |
| Other operating charges | 640/8 | €3,089 | €788 | -€2,301 | -74.5% |
| Gross operating margin | 9900 | €13,399 | €15,116 | +€1,717 | +12.8% |
| Operating profit (loss) | 9901 | €5,516 | €10,070 | +€4,553 | +82.5% |
| Financial charges | 65/66B | €2,788 | €2,560 | -€228 | -8.2% |
| Recurring financial charges | 65 | €2,788 | €2,560 | -€228 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €2,728 | €7,510 | +€4,781 | +175% |
| Income taxes | 67/77 | - | €1,902 | +€1,902 | |
| Profit (loss) for the period | 9904 | €2,728 | €5,608 | +€2,879 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €2,728 | €5,608 | +€2,879 | +106% |
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 25 October 2026 via checked.be.