JD TAX & 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 TAX & SERVICES
Largest movements
- Tangible fixed assets +€16,305
up €16,305 (+230%), from €7,090 to €23,395
of which Furniture and vehicles: +€17,245
- Current investments +€9,148
up €9,148 (+6.4%), from €142,069 to €151,217
- Cash +€6,963
up €6,963 (+237%), from €2,933 to €9,896
mainly Net result for the year (+€18,783) and Debts after one year (+€11,906)
- Profit (loss) carried forward +€18,783
up €18,783 (+14.0%), from €133,834 to €152,617
- Debts after one year +€11,906
new in 2025: €11,906
- Current portion of long-term debt +€4,329
up €4,329 (+639%), from €677 to €5,007
- Tax, wage and social debts -€2,931
down €2,931 (-67.4%), from €4,351 to €1,419
- Gross operating margin +€3,653
up €3,653 (+15.7%), from €23,225 to €26,878
- Taxes -€2,958
down €2,958 (-52.2%), from €5,666 to €2,708
- Depreciation +€2,323
up €2,323 (+67.2%), from €3,460 to €5,783
- Financial income -€1,255
down €1,255 (-39.0%), from €3,221 to €1,966
- Financial charges +€625
up €625 (+349%), from €179 to €803
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.
Derived cash bridge
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 | €159,443 | €192,750 | +€33,307 | +20.9% |
| Fixed assets | 21/28 | €7,175 | €23,480 | +€16,305 | +227% |
| Tangible fixed assets | 22/27 | €7,090 | €23,395 | +€16,305 | +230% |
| Plant, machinery and equipment | 23 | €1,437 | €497 | -€940 | -65.4% |
| Furniture and vehicles | 24 | €5,653 | €22,898 | +€17,245 | +305% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €152,268 | €169,270 | +€17,002 | +11.2% |
| Amounts receivable within one year | 40/41 | €6,839 | €6,770 | -€69 | -1.0% |
| Trade receivables | 40 | €6,709 | €4,851 | -€1,858 | -27.7% |
| Other amounts receivable | 41 | €131 | €1,919 | +€1,789 | +1,369% |
| Current investments | 50/53 | €142,069 | €151,217 | +€9,148 | +6.4% |
| Cash at bank and in hand | 54/58 | €2,933 | €9,896 | +€6,963 | +237% |
| Deferred charges and accrued income | 490/1 | €427 | €1,387 | +€960 | +225% |
| Total equity and liabilities | 10/49 | €159,443 | €192,750 | +€33,307 | +20.9% |
| Equity | 10/15 | €154,239 | €173,022 | +€18,783 | +12.2% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,834 | €152,617 | +€18,783 | +14.0% |
| Amounts payable | 17/49 | €5,203 | €19,728 | +€14,524 | +279% |
| Amounts payable after more than one year | 17 | - | €11,906 | +€11,906 | |
| Financial debts | 170/4 | - | €11,906 | +€11,906 | |
| Amounts payable within one year | 42/48 | €5,203 | €7,821 | +€2,618 | +50.3% |
| Current portion of amounts payable after more than one year | 42 | €677 | €5,007 | +€4,329 | +639% |
| Trade debts | 44 | €175 | €1,395 | +€1,220 | +697% |
| Suppliers | 440/4 | €175 | €1,395 | +€1,220 | +697% |
| Taxes, remuneration and social security | 45 | €4,351 | €1,419 | -€2,931 | -67.4% |
| Taxes | 450/3 | €4,351 | €1,419 | -€2,931 | -67.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,460 | €5,783 | +€2,323 | +67.2% |
| Other operating charges | 640/8 | €632 | €766 | +€134 | +21.2% |
| Gross operating margin | 9900 | €23,225 | €26,878 | +€3,653 | +15.7% |
| Operating profit (loss) | 9901 | €19,133 | €20,328 | +€1,196 | +6.2% |
| Financial income | 75/76B | €3,221 | €1,966 | -€1,255 | -39.0% |
| Recurring financial income | 75 | €3,221 | €1,966 | -€1,255 | -39.0% |
| Financial charges | 65/66B | €179 | €803 | +€625 | +349% |
| Recurring financial charges | 65 | €179 | €803 | +€625 | +349% |
| Profit (loss) for the period before taxes | 9903 | €22,175 | €21,491 | -€684 | -3.1% |
| Income taxes | 67/77 | €5,666 | €2,708 | -€2,958 | -52.2% |
| Profit (loss) for the period | 9904 | €16,508 | €18,783 | +€2,274 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,508 | €18,783 | +€2,274 | +13.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.