JD Services: 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 Services
Largest movements
- Stocks and contracts +€10,000
up €10,000 (+400%), from €2,500 to €12,500
of which Contracts in progress: +€8,000
- Receivables within one year +€8,107
up €8,107 (+11.0%), from €73,925 to €82,032
of which Trade receivables: +€20,773
- Tangible fixed assets +€3,806
up €3,806 (+90.9%), from €4,185 to €7,991
of which Plant, machinery and equipment: +€4,836
- Cash -€3,207
down €3,207 (-40.1%), from €8,002 to €4,794
mainly Debts after one year (-€17,671) and Contributions, distributions and other (-€15,000)
- Debts after one year -€17,671
down €17,671 (-67.0%), from €26,390 to €8,720
- Trade debts +€12,991
up €12,991 (+48.3%), from €26,907 to €39,897
- Advances received +€10,600
new in 2024: €10,600
- Other debts +€7,500
up €7,500 (+100%), from €7,500 to €15,000
- Tax, wage and social debts +€4,200
up €4,200 (+933%), from €450 to €4,650
- Gross operating margin +€47,376
up €47,376 (+367%), from €12,900 to €60,276
- Provisions +€39,000
new in 2024: €39,000
- Financial charges +€1,734
up €1,734 (+581%), from €298 to €2,032
- Taxes -€1,027
down €1,027 (-55.9%), from €1,836 to €809
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 | €89,329 | €107,681 | +€18,351 | +20.5% |
| Fixed assets | 21/28 | €4,548 | €8,354 | +€3,806 | +83.7% |
| Tangible fixed assets | 22/27 | €4,185 | €7,991 | +€3,806 | +90.9% |
| Plant, machinery and equipment | 23 | €1,756 | €6,592 | +€4,836 | +275% |
| Furniture and vehicles | 24 | €2,429 | €1,399 | -€1,030 | -42.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €84,781 | €99,326 | +€14,545 | +17.2% |
| Stocks and contracts in progress | 3 | €2,500 | €12,500 | +€10,000 | +400% |
| Stocks | 30/36 | €500 | €2,500 | +€2,000 | +400% |
| Contracts in progress | 37 | €2,000 | €10,000 | +€8,000 | +400% |
| Amounts receivable within one year | 40/41 | €73,925 | €82,032 | +€8,107 | +11.0% |
| Trade receivables | 40 | €52,976 | €73,749 | +€20,773 | +39.2% |
| Other amounts receivable | 41 | €20,949 | €8,283 | -€12,666 | -60.5% |
| Cash at bank and in hand | 54/58 | €8,002 | €4,794 | -€3,207 | -40.1% |
| Deferred charges and accrued income | 490/1 | €354 | - | -€354 | |
| Total equity and liabilities | 10/49 | €89,329 | €107,681 | +€18,351 | +20.5% |
| Equity | 10/15 | €28,082 | €28,814 | +€732 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,482 | €10,214 | +€732 | +7.7% |
| Amounts payable | 17/49 | €61,247 | €78,867 | +€17,620 | +28.8% |
| Amounts payable after more than one year | 17 | €26,390 | €8,720 | -€17,671 | -67.0% |
| Other amounts payable | 178/9 | €26,390 | €8,720 | -€17,671 | -67.0% |
| Amounts payable within one year | 42/48 | €34,857 | €70,147 | +€35,291 | +101% |
| Trade debts | 44 | €26,907 | €39,897 | +€12,991 | +48.3% |
| Suppliers | 440/4 | €26,907 | €39,897 | +€12,991 | +48.3% |
| Advances received on contracts in progress | 46 | - | €10,600 | +€10,600 | |
| Taxes, remuneration and social security | 45 | €450 | €4,650 | +€4,200 | +933% |
| Remuneration and social security | 454/9 | €450 | €4,650 | +€4,200 | +933% |
| Other amounts payable | 47/48 | €7,500 | €15,000 | +€7,500 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,661 | €2,213 | +€552 | +33.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €39,000 | +€39,000 | |
| Other operating charges | 640/8 | €522 | €740 | +€218 | +41.8% |
| Gross operating margin | 9900 | €12,900 | €60,276 | +€47,376 | +367% |
| Operating profit (loss) | 9901 | €10,717 | €18,324 | +€7,606 | +71.0% |
| Financial income | 75/76B | €72 | €249 | +€177 | +245% |
| Recurring financial income | 75 | €72 | €249 | +€177 | +245% |
| Financial charges | 65/66B | €298 | €2,032 | +€1,734 | +581% |
| Recurring financial charges | 65 | €298 | €2,032 | +€1,734 | +581% |
| Profit (loss) for the period before taxes | 9903 | €10,491 | €16,541 | +€6,050 | +57.7% |
| Income taxes | 67/77 | €1,836 | €809 | -€1,027 | -55.9% |
| Profit (loss) for the period | 9904 | €8,655 | €15,732 | +€7,076 | +81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,655 | €15,732 | +€7,076 | +81.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.