JD PRO CONCEPT: 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 PRO CONCEPT
Largest movements
- Cash +€38,850
up €38,850 (+81.4%), from €47,726 to €86,576
mainly Net result for the year (+€55,699) and Tax, wage and social debts (+€41,443)
- Receivables within one year +€22,840
up €22,840 (+58.9%), from €38,790 to €61,631
of which Other amounts receivable: +€14,904
- Tangible fixed assets +€13,656
up €13,656 (+4,463%), from €306 to €13,962
- Profit (loss) carried forward +€55,699
up €55,699, from -€34,321 to €21,378
- Tax, wage and social debts +€41,443
up €41,443 (+62.6%), from €66,227 to €107,670
of which Taxes: +€36,094
- Trade debts -€22,161
down €22,161 (-41.0%), from €54,033 to €31,872
- Gross operating margin +€134,406
up €134,406, from -€61,190 to €73,216
- Staff costs +€9,103
new in 2023: €9,103
- Taxes +€5,204
up €5,204 (+4,284%), from €121 to €5,325
- Depreciation +€1,848
up €1,848 (+1,008%), from €183 to €2,031
- Financial income -€1,156
down €1,156 (-91.8%), from €1,259 to €103
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,188 | €162,169 | +€74,981 | +86.0% |
| Fixed assets | 21/28 | €306 | €13,962 | +€13,656 | +4,463% |
| Tangible fixed assets | 22/27 | €306 | €13,962 | +€13,656 | +4,463% |
| Plant, machinery and equipment | 23 | €306 | €13,962 | +€13,656 | +4,463% |
| Current assets | 29/58 | €86,882 | €148,207 | +€61,325 | +70.6% |
| Amounts receivable within one year | 40/41 | €38,790 | €61,631 | +€22,840 | +58.9% |
| Trade receivables | 40 | €11,628 | €19,564 | +€7,936 | +68.3% |
| Other amounts receivable | 41 | €27,162 | €42,066 | +€14,904 | +54.9% |
| Cash at bank and in hand | 54/58 | €47,726 | €86,576 | +€38,850 | +81.4% |
| Deferred charges and accrued income | 490/1 | €366 | - | -€366 | |
| Total equity and liabilities | 10/49 | €87,188 | €162,169 | +€74,981 | +86.0% |
| Equity | 10/15 | -€33,071 | €22,628 | +€55,699 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,321 | €21,378 | +€55,699 | |
| Amounts payable | 17/49 | €120,259 | €139,541 | +€19,282 | +16.0% |
| Amounts payable within one year | 42/48 | €120,259 | €139,541 | +€19,282 | +16.0% |
| Trade debts | 44 | €54,033 | €31,872 | -€22,161 | -41.0% |
| Suppliers | 440/4 | €54,033 | €31,872 | -€22,161 | -41.0% |
| Taxes, remuneration and social security | 45 | €66,227 | €107,670 | +€41,443 | +62.6% |
| Taxes | 450/3 | €63,727 | €99,820 | +€36,094 | +56.6% |
| Remuneration and social security | 454/9 | €2,500 | €7,849 | +€5,349 | +214% |
| Remuneration, social security and pensions | 62 | - | €9,103 | +€9,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €2,031 | +€1,848 | +1,008% |
| Other operating charges | 640/8 | - | €952 | +€952 | |
| Gross operating margin | 9900 | -€61,190 | €73,216 | +€134,406 | |
| Operating profit (loss) | 9901 | -€61,373 | €61,130 | +€122,503 | |
| Financial income | 75/76B | €1,259 | €103 | -€1,156 | -91.8% |
| Recurring financial income | 75 | €1,259 | €103 | -€1,156 | -91.8% |
| Financial charges | 65/66B | €626 | €209 | -€417 | -66.6% |
| Recurring financial charges | 65 | €626 | €209 | -€417 | -66.6% |
| Profit (loss) for the period before taxes | 9903 | -€60,741 | €61,024 | +€121,765 | |
| Income taxes | 67/77 | €121 | €5,325 | +€5,204 | +4,284% |
| Profit (loss) for the period | 9904 | -€60,862 | €55,699 | +€116,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,862 | €55,699 | +€116,561 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.