JDC GROEP: 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.
JDC GROEP
Largest movements
- Current investments +€563,917
up €563,917 (+137.6%), from €409,759 to €973,675
- Cash -€542,558
down €542,558 (-60.3%), from €900,265 to €357,707
mainly Current investments (-€563,917) and Debts within one year (-€7,059)
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€37,731
new in 2022: €37,731
- Financial income +€20,415
new in 2022: €20,415
- Taxes -€8,389
down €8,389 (-39.3%), from €21,358 to €12,970
- Gross operating margin +€2,210
up €2,210 (+3.9%), from €57,229 to €59,439
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,498,913 | €7,520,272 | +€21,359 | +0.3% |
| Fixed assets | 21/28 | €6,170,739 | €6,170,739 | = | 0.0% |
| Financial fixed assets | 28 | €6,170,739 | €6,170,739 | = | 0.0% |
| Current assets | 29/58 | €1,328,174 | €1,349,532 | +€21,359 | +1.6% |
| Amounts receivable within one year | 40/41 | €18,150 | €18,150 | = | 0.0% |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Current investments | 50/53 | €409,759 | €973,675 | +€563,917 | +137.6% |
| Cash at bank and in hand | 54/58 | €900,265 | €357,707 | -€542,558 | -60.3% |
| Total equity and liabilities | 10/49 | €7,498,913 | €7,520,272 | +€21,359 | +0.3% |
| Equity | 10/15 | €7,459,297 | €7,487,715 | +€28,418 | +0.4% |
| Contributions | 10/11 | - | €6,170,739 | +€6.2m | |
| Reserves | 13 | €1,288,558 | €1,316,975 | +€28,418 | +2.2% |
| Distributable reserves | 133 | - | €1,316,975 | +€1.3m | |
| Amounts payable | 17/49 | €39,616 | €32,557 | -€7,059 | -17.8% |
| Amounts payable within one year | 42/48 | €39,616 | €32,557 | -€7,059 | -17.8% |
| Trade debts | 44 | €174 | €181 | +€7 | +4.2% |
| Suppliers | 440/4 | - | €181 | +€181 | |
| Taxes, remuneration and social security | 45 | - | €24,926 | +€24,926 | |
| Taxes | 450/3 | - | €16,543 | +€16,543 | |
| Remuneration and social security | 454/9 | - | €8,383 | +€8,383 | |
| Other amounts payable | 47/48 | - | €7,450 | +€7,450 | |
| Remuneration, social security and pensions | 62 | - | €37,731 | +€37,731 | |
| Other operating charges | 640/8 | - | €487 | +€487 | |
| Gross operating margin | 9900 | €57,229 | €59,439 | +€2,210 | +3.9% |
| Operating profit (loss) | 9901 | €23,122 | €21,221 | -€1,901 | -8.2% |
| Financial income | 75/76B | - | €20,415 | +€20,415 | |
| Recurring financial income | 75 | €156,919 | €20,415 | -€136,504 | -87.0% |
| Financial charges | 65/66B | - | €248 | +€248 | |
| Recurring financial charges | 65 | €70 | €248 | +€178 | +255.6% |
| Profit (loss) for the period before taxes | 9903 | €179,971 | €41,387 | -€138,583 | -77.0% |
| Income taxes | 67/77 | €21,358 | €12,970 | -€8,389 | -39.3% |
| Profit (loss) for the period | 9904 | €158,612 | €28,418 | -€130,195 | -82.1% |
| Profit (loss) for the period to be appropriated | 9905 | €158,612 | €28,418 | -€130,195 | -82.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.