JDEAL: 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.
JDEAL
Largest movements
- Cash -€18,109
down €18,109 (-71.8%), from €25,228 to €7,118
mainly Net result for the year (-€23,906) and Tax, wage and social debts (-€5,687)
- Receivables within one year -€9,766
down €9,766 (-76.6%), from €12,746 to €2,980
of which Trade receivables: -€12,584
- Tangible fixed assets -€1,377
down €1,377 (-19.9%), from €6,903 to €5,527
of which Furniture and vehicles: -€743
- Profit (loss) carried forward -€23,906
new in 2024: -€23,906
- Tax, wage and social debts -€5,687
down €5,687 (-39.3%), from €14,455 to €8,767
of which Remuneration and social security: -€5,200
- Gross operating margin -€60,548
down €60,548, from €38,359 to -€22,189
- Taxes -€10,546
down €10,546 (-98.7%), from €10,684 to €138
- Depreciation +€784
up €784 (+132.4%), from €592 to €1,377
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.
Cash bridge derived
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 | €44,877 | €15,625 | -€29,252 | -65.2% |
| Fixed assets | 21/28 | €6,903 | €5,527 | -€1,377 | -19.9% |
| Tangible fixed assets | 22/27 | €6,903 | €5,527 | -€1,377 | -19.9% |
| Furniture and vehicles | 24 | €3,253 | €2,510 | -€743 | -22.8% |
| Other tangible fixed assets | 26 | €3,650 | €3,016 | -€634 | -17.4% |
| Current assets | 29/58 | €37,974 | €10,099 | -€27,875 | -73.4% |
| Amounts receivable within one year | 40/41 | €12,746 | €2,980 | -€9,766 | -76.6% |
| Trade receivables | 40 | €12,584 | - | -€12,584 | |
| Other amounts receivable | 41 | €162 | €2,980 | +€2,818 | +1740.2% |
| Cash at bank and in hand | 54/58 | €25,228 | €7,118 | -€18,109 | -71.8% |
| Total equity and liabilities | 10/49 | €44,877 | €15,625 | -€29,252 | -65.2% |
| Equity | 10/15 | €29,844 | €5,938 | -€23,906 | -80.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,844 | €26,844 | = | 0.0% |
| Distributable reserves | 133 | €26,844 | €26,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,906 | -€23,906 | |
| Amounts payable | 17/49 | €15,033 | €9,688 | -€5,345 | -35.6% |
| Amounts payable within one year | 42/48 | €15,033 | €9,688 | -€5,345 | -35.6% |
| Trade debts | 44 | €579 | €920 | +€342 | +59.1% |
| Suppliers | 440/4 | €579 | €920 | +€342 | +59.1% |
| Taxes, remuneration and social security | 45 | €14,455 | €8,767 | -€5,687 | -39.3% |
| Taxes | 450/3 | €9,255 | €8,767 | -€487 | -5.3% |
| Remuneration and social security | 454/9 | €5,200 | - | -€5,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €1,377 | +€784 | +132.4% |
| Other operating charges | 640/8 | €58 | €126 | +€68 | +117.6% |
| Gross operating margin | 9900 | €38,359 | -€22,189 | -€60,548 | |
| Operating profit (loss) | 9901 | €37,709 | -€23,692 | -€61,401 | |
| Financial charges | 65/66B | €181 | €77 | -€104 | -57.6% |
| Recurring financial charges | 65 | €181 | €77 | -€104 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €37,528 | -€23,768 | -€61,297 | |
| Income taxes | 67/77 | €10,684 | €138 | -€10,546 | -98.7% |
| Profit (loss) for the period | 9904 | €26,844 | -€23,906 | -€50,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,844 | -€23,906 | -€50,750 |
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 9 October 2026 via checked.be.