JD MOTOR: what changed
Two fiscal 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 MOTOR
Largest movements
- Receivables within one year +€6,412
up €6,412 (+79.4%), from €8,070 to €14,482
of which Trade receivables: +€6,760
- Tangible fixed assets -€3,230
down €3,230 (-25.4%), from €12,739 to €9,510
- Intangible fixed assets -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Cash +€716
up €716 (+4.4%), from €16,403 to €17,119
mainly Depreciation (+€4,230) and Contributions, distributions and other (+€1,800)
- Trade debts -€2,624
no longer reported in 2025 (was €2,624)
- Investment grants +€1,800
new in 2025: €1,800
- Profit (loss) carried forward +€1,499
up €1,499 (+61.1%), from €2,454 to €3,954
- Tax, wage and social debts +€1,498
up €1,498 (+61.2%), from €2,449 to €3,947
- Other debts +€645
up €645 (+1.7%), from €38,857 to €39,502
- Purchases and services +€28,132
up €28,132 (+20.5%), from €137,257 to €165,389
- Turnover +€25,800
up €25,800 (+17.5%), from €147,021 to €172,820
- Gross operating margin -€2,332
down €2,332 (-23.9%), from €9,763 to €7,431
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 | €52,513 | €55,411 | +€2,898 | +5.5% |
| Fixed assets | 21/28 | €21,739 | €17,510 | -€4,230 | -19.5% |
| Intangible fixed assets | 21 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Tangible fixed assets | 22/27 | €12,739 | €9,510 | -€3,230 | -25.4% |
| Furniture and vehicles | 24 | €12,739 | €9,510 | -€3,230 | -25.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €30,774 | €37,901 | +€7,128 | +23.2% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,070 | €14,482 | +€6,412 | +79.4% |
| Trade receivables | 40 | €7,604 | €14,364 | +€6,760 | +88.9% |
| Other amounts receivable | 41 | €467 | €119 | -€348 | -74.6% |
| Cash at bank and in hand | 54/58 | €16,403 | €17,119 | +€716 | +4.4% |
| Deferred charges and accrued income | 490/1 | €1,800 | €1,800 | = | 0.0% |
| Total equity and liabilities | 10/49 | €52,513 | €55,411 | +€2,898 | +5.5% |
| Equity | 10/15 | €8,583 | €11,962 | +€3,378 | +39.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €129 | €208 | +€79 | +61.1% |
| Non-distributable reserves | 130/1 | €129 | €208 | +€79 | +61.1% |
| Reserves not available under the articles | 1311 | €129 | €208 | +€79 | +61.1% |
| Profit (loss) carried forward | 14 | €2,454 | €3,954 | +€1,499 | +61.1% |
| Investment grants | 15 | - | €1,800 | +€1,800 | |
| Amounts payable | 17/49 | €43,930 | €43,449 | -€481 | -1.1% |
| Amounts payable within one year | 42/48 | €43,930 | €43,449 | -€481 | -1.1% |
| Trade debts | 44 | €2,624 | - | -€2,624 | |
| Suppliers | 440/4 | €2,624 | - | -€2,624 | |
| Taxes, remuneration and social security | 45 | €2,449 | €3,947 | +€1,498 | +61.2% |
| Taxes | 450/3 | €2,449 | €3,947 | +€1,498 | +61.2% |
| Other amounts payable | 47/48 | €38,857 | €39,502 | +€645 | +1.7% |
| Turnover | 70 | €147,021 | €172,820 | +€25,800 | +17.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,257 | €165,389 | +€28,132 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,230 | €4,230 | = | 0.0% |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | €9,763 | €7,431 | -€2,332 | -23.9% |
| Operating profit (loss) | 9901 | €5,416 | €3,201 | -€2,215 | -40.9% |
| Financial income | 75/76B | €0 | €1 | +€0 | +460.0% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +460.0% |
| Financial charges | 65/66B | €529 | €426 | -€103 | -19.5% |
| Recurring financial charges | 65 | €455 | €93 | -€362 | -79.6% |
| Non-recurring financial charges | 66B | €74 | €333 | +€259 | +349.7% |
| Profit (loss) for the period before taxes | 9903 | €4,887 | €2,775 | -€2,111 | -43.2% |
| Income taxes | 67/77 | - | €1,197 | +€1,197 | |
| Profit (loss) for the period | 9904 | €4,887 | €1,578 | -€3,308 | -67.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,887 | €1,578 | -€3,308 | -67.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.