JD MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€10,763
up €10,763 (+2748.1%), from €392 to €11,154
mainly Net result for the year (+€10,050) and Trade debts (+€3,974)
- Receivables within one year -€2,518
down €2,518 (-7.4%), from €34,059 to €31,541
of which Other amounts receivable: -€1,406
- Profit (loss) carried forward +€10,050
up €10,050, from -€9,085 to €966
- Tax, wage and social debts -€7,984
down €7,984 (-59.1%), from €13,500 to €5,516
of which Remuneration and social security: -€8,128
- Trade debts +€3,974
up €3,974 (+9442.8%), from €42 to €4,017
- Other debts +€2,204
up €2,204 (+23.1%), from €9,533 to €11,738
- Taxes -€4,000
new in 2022: -€4,000
- Gross operating margin +€1,914
up €1,914 (+52.1%), from €3,674 to €5,588
- Other operating charges -€1,105
no longer reported in 2022 (was €1,105)
- Financial income +€663
new in 2022: €663
- Financial charges -€515
down €515 (-72.0%), from €715 to €200
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,451 | €42,695 | +€8,245 | +23.9% |
| Current assets | 29/58 | €34,451 | €42,695 | +€8,245 | +23.9% |
| Amounts receivable within one year | 40/41 | €34,059 | €31,541 | -€2,518 | -7.4% |
| Trade receivables | 40 | €32,621 | €31,509 | -€1,112 | -3.4% |
| Other amounts receivable | 41 | €1,438 | €32 | -€1,406 | -97.8% |
| Cash at bank and in hand | 54/58 | €392 | €11,154 | +€10,763 | +2748.1% |
| Total equity and liabilities | 10/49 | €34,451 | €42,695 | +€8,245 | +23.9% |
| Equity | 10/15 | €11,375 | €21,426 | +€10,050 | +88.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,085 | €966 | +€10,050 | |
| Amounts payable | 17/49 | €23,075 | €21,270 | -€1,806 | -7.8% |
| Amounts payable within one year | 42/48 | €23,075 | €21,270 | -€1,806 | -7.8% |
| Trade debts | 44 | €42 | €4,017 | +€3,974 | +9442.8% |
| Suppliers | 440/4 | €42 | €4,017 | +€3,974 | +9442.8% |
| Taxes, remuneration and social security | 45 | €13,500 | €5,516 | -€7,984 | -59.1% |
| Taxes | 450/3 | €5,372 | €5,516 | +€144 | +2.7% |
| Remuneration and social security | 454/9 | €8,128 | - | -€8,128 | |
| Other amounts payable | 47/48 | €9,533 | €11,738 | +€2,204 | +23.1% |
| Other operating charges | 640/8 | €1,105 | - | -€1,105 | |
| Gross operating margin | 9900 | €3,674 | €5,588 | +€1,914 | +52.1% |
| Operating profit (loss) | 9901 | €2,569 | €5,588 | +€3,019 | +117.5% |
| Financial income | 75/76B | - | €663 | +€663 | |
| Recurring financial income | 75 | - | €663 | +€663 | |
| Financial charges | 65/66B | €715 | €200 | -€515 | -72.0% |
| Recurring financial charges | 65 | €715 | €200 | -€515 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €1,854 | €6,050 | +€4,197 | +226.4% |
| Income taxes | 67/77 | - | -€4,000 | -€4,000 | |
| Profit (loss) for the period | 9904 | €1,854 | €10,050 | +€8,197 | +442.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,854 | €10,050 | +€8,197 | +442.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.