JDKH: 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.
JDKH
Largest movements
- Stocks and contracts +€49,663
up €49,663 (+47.5%), from €104,542 to €154,205
- Receivables within one year -€8,923
down €8,923 (-55.5%), from €16,084 to €7,161
- Cash +€7,423
up €7,423 (+26.4%), from €28,161 to €35,584
mainly Net result for the year (+€57,419) and Tax, wage and social debts (+€21,378)
- Profit (loss) carried forward +€57,419
up €57,419 (+84.7%), from -€67,815 to -€10,396
- Tax, wage and social debts +€21,378
up €21,378 (+188.4%), from €11,345 to €32,723
of which Remuneration and social security: +€11,954
- Trade debts -€15,099
down €15,099 (-26.4%), from €57,104 to €42,005
- Debts after one year -€14,014
down €14,014 (-28.2%), from €49,715 to €35,701
- Gross operating margin +€207,656
up €207,656, from -€15,483 to €192,173
- Staff costs +€70,616
up €70,616 (+174.8%), from €40,397 to €111,013
- Depreciation +€6,966
up €6,966 (+111.5%), from €6,248 to €13,214
- Financial charges +€4,366
up €4,366 (+90.5%), from €4,824 to €9,190
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 | €236,698 | €287,724 | +€51,026 | +21.6% |
| Formation expenses | 20 | €882 | €680 | -€202 | -22.9% |
| Fixed assets | 21/28 | €86,205 | €88,579 | +€2,374 | +2.8% |
| Tangible fixed assets | 22/27 | €83,542 | €85,166 | +€1,624 | +1.9% |
| Plant, machinery and equipment | 23 | €64,870 | €60,557 | -€4,313 | -6.6% |
| Furniture and vehicles | 24 | €18,672 | €7,940 | -€10,732 | -57.5% |
| Other tangible fixed assets | 26 | - | €16,669 | +€16,669 | |
| Financial fixed assets | 28 | €2,663 | €3,413 | +€750 | +28.2% |
| Current assets | 29/58 | €149,611 | €198,465 | +€48,854 | +32.7% |
| Stocks and contracts in progress | 3 | €104,542 | €154,205 | +€49,663 | +47.5% |
| Stocks | 30/36 | €104,542 | €154,205 | +€49,663 | +47.5% |
| Amounts receivable within one year | 40/41 | €16,084 | €7,161 | -€8,923 | -55.5% |
| Other amounts receivable | 41 | €16,084 | €7,161 | -€8,923 | -55.5% |
| Cash at bank and in hand | 54/58 | €28,161 | €35,584 | +€7,423 | +26.4% |
| Deferred charges and accrued income | 490/1 | €824 | €1,515 | +€691 | +83.9% |
| Total equity and liabilities | 10/49 | €236,698 | €287,724 | +€51,026 | +21.6% |
| Equity | 10/15 | -€65,815 | -€8,396 | +€57,419 | +87.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,815 | -€10,396 | +€57,419 | +84.7% |
| Amounts payable | 17/49 | €302,513 | €296,120 | -€6,393 | -2.1% |
| Amounts payable after more than one year | 17 | €49,715 | €35,701 | -€14,014 | -28.2% |
| Financial debts | 170/4 | €49,715 | €35,701 | -€14,014 | -28.2% |
| Amounts payable within one year | 42/48 | €252,798 | €260,419 | +€7,621 | +3.0% |
| Financial debts | 43 | €13,299 | €14,014 | +€715 | +5.4% |
| Credit institutions | 430/8 | €13,299 | €14,014 | +€715 | +5.4% |
| Trade debts | 44 | €57,104 | €42,005 | -€15,099 | -26.4% |
| Suppliers | 440/4 | €57,104 | €42,005 | -€15,099 | -26.4% |
| Taxes, remuneration and social security | 45 | €11,345 | €32,723 | +€21,378 | +188.4% |
| Taxes | 450/3 | €410 | €9,834 | +€9,424 | +2298.5% |
| Remuneration and social security | 454/9 | €10,935 | €22,889 | +€11,954 | +109.3% |
| Other amounts payable | 47/48 | €171,050 | €171,677 | +€627 | +0.4% |
| Remuneration, social security and pensions | 62 | €40,397 | €111,013 | +€70,616 | +174.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,248 | €13,214 | +€6,966 | +111.5% |
| Other operating charges | 640/8 | €864 | €1,337 | +€473 | +54.7% |
| Gross operating margin | 9900 | -€15,483 | €192,173 | +€207,656 | |
| Operating profit (loss) | 9901 | -€62,992 | €66,609 | +€129,601 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,824 | €9,190 | +€4,366 | +90.5% |
| Recurring financial charges | 65 | €4,824 | €9,190 | +€4,366 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | -€67,815 | €57,419 | +€125,234 | |
| Profit (loss) for the period | 9904 | -€67,815 | €57,419 | +€125,234 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,815 | €57,419 | +€125,234 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.