JDB-LUXE: 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.
JDB-LUXE
Largest movements
- Receivables within one year +€177,598
up €177,598 (+172%), from €102,986 to €280,584
of which Trade receivables: +€260,953
- Stocks and contracts -€73,435
down €73,435 (-10.5%), from €698,500 to €625,065
- Cash +€64,059
up €64,059 (+12,825%), from €499 to €64,558
mainly Trade debts (+€81,732) and Stocks and contracts (+€73,435)
- Tangible fixed assets -€39,702
down €39,702 (-57.0%), from €69,602 to €29,900
of which Leasing and similar rights: -€37,190
- Trade debts +€81,732
up €81,732 (+24.2%), from €337,541 to €419,273
- Advances received +€64,297
new in 2024: €64,297
- Tax, wage and social debts -€18,647
down €18,647 (-28.6%), from €65,158 to €46,511
of which Taxes: -€33,047
- Gross operating margin +€9,640
up €9,640 (+83.7%), from €11,518 to €21,158
- Depreciation +€2,846
up €2,846 (+77.9%), from €3,655 to €6,500
- Financial charges -€2,813
down €2,813 (-86.6%), from €3,246 to €434
- Taxes +€1,536
up €1,536 (+91.1%), from €1,687 to €3,223
- Other operating charges +€1,231
up €1,231 (+352%), from €350 to €1,581
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 | €871,587 | €1,000,106 | +€128,519 | +14.7% |
| Fixed assets | 21/28 | €69,602 | €29,900 | -€39,702 | -57.0% |
| Tangible fixed assets | 22/27 | €69,602 | €29,900 | -€39,702 | -57.0% |
| Plant, machinery and equipment | 23 | €22,894 | €20,062 | -€2,832 | -12.4% |
| Furniture and vehicles | 24 | €9,517 | €9,838 | +€320 | +3.4% |
| Leasing and similar rights | 25 | €37,190 | - | -€37,190 | |
| Current assets | 29/58 | €801,985 | €970,207 | +€168,221 | +21.0% |
| Stocks and contracts in progress | 3 | €698,500 | €625,065 | -€73,435 | -10.5% |
| Stocks | 30/36 | €698,500 | €625,065 | -€73,435 | -10.5% |
| Amounts receivable within one year | 40/41 | €102,986 | €280,584 | +€177,598 | +172% |
| Trade receivables | 40 | €8,112 | €269,065 | +€260,953 | +3,217% |
| Other amounts receivable | 41 | €94,874 | €11,519 | -€83,355 | -87.9% |
| Cash at bank and in hand | 54/58 | €499 | €64,558 | +€64,059 | +12,825% |
| Total equity and liabilities | 10/49 | €871,587 | €1,000,106 | +€128,519 | +14.7% |
| Equity | 10/15 | €37,927 | €47,367 | +€9,440 | +24.9% |
| 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 | €17,467 | €26,907 | +€9,440 | +54.0% |
| Amounts payable | 17/49 | €833,661 | €952,740 | +€119,079 | +14.3% |
| Amounts payable within one year | 42/48 | €833,661 | €952,740 | +€119,079 | +14.3% |
| Trade debts | 44 | €337,541 | €419,273 | +€81,732 | +24.2% |
| Suppliers | 440/4 | €337,541 | €419,273 | +€81,732 | +24.2% |
| Advances received on contracts in progress | 46 | - | €64,297 | +€64,297 | |
| Taxes, remuneration and social security | 45 | €65,158 | €46,511 | -€18,647 | -28.6% |
| Taxes | 450/3 | €37,958 | €4,911 | -€33,047 | -87.1% |
| Remuneration and social security | 454/9 | €27,200 | €41,600 | +€14,400 | +52.9% |
| Other amounts payable | 47/48 | €430,962 | €422,659 | -€8,302 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,655 | €6,500 | +€2,846 | +77.9% |
| Other operating charges | 640/8 | €350 | €1,581 | +€1,231 | +352% |
| Gross operating margin | 9900 | €11,518 | €21,158 | +€9,640 | +83.7% |
| Operating profit (loss) | 9901 | €7,513 | €13,077 | +€5,564 | +74.1% |
| Financial income | 75/76B | €32 | €20 | -€12 | -36.7% |
| Recurring financial income | 75 | €32 | €20 | -€12 | -36.7% |
| Financial charges | 65/66B | €3,246 | €434 | -€2,813 | -86.6% |
| Recurring financial charges | 65 | €3,246 | €434 | -€2,813 | -86.6% |
| Profit (loss) for the period before taxes | 9903 | €4,299 | €12,663 | +€8,365 | +195% |
| Income taxes | 67/77 | €1,687 | €3,223 | +€1,536 | +91.1% |
| Profit (loss) for the period | 9904 | €2,612 | €9,440 | +€6,828 | +261% |
| Profit (loss) for the period to be appropriated | 9905 | €2,612 | €9,440 | +€6,828 | +261% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.