JdL & C°: 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.
JdL & C°
Largest movements
- Receivables within one year +€4,465
up €4,465 (+67.6%), from €6,603 to €11,068
of which Other amounts receivable: +€4,415
- Trade debts +€1,749
new in 2024: €1,749
- Other debts +€1,321
up €1,321 (+4.6%), from €28,981 to €30,303
- Profit (loss) carried forward +€939
up €939 (+0.5%), from -€201,427 to -€200,488
- Accrued charges and deferred income +€390
up €390 (+69.2%), from €564 to €954
- Depreciation -€3,282
no longer reported in 2024 (was €3,282)
- Financial income -€1,506
no longer reported in 2024 (was €1,506)
- Other operating charges -€891
down €891 (-37.0%), from €2,408 to €1,516
- Gross operating margin -€388
down €388 (-12.4%), from €3,140 to €2,752
- Financial charges +€124
up €124 (+72.2%), from €172 to €297
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 | €6,718 | €11,118 | +€4,400 | +65.5% |
| Current assets | 29/58 | €6,718 | €11,118 | +€4,400 | +65.5% |
| Amounts receivable within one year | 40/41 | €6,603 | €11,068 | +€4,465 | +67.6% |
| Trade receivables | 40 | €1,440 | €1,490 | +€50 | +3.5% |
| Other amounts receivable | 41 | €5,163 | €9,578 | +€4,415 | +85.5% |
| Cash at bank and in hand | 54/58 | €115 | €50 | -€65 | -56.7% |
| Total equity and liabilities | 10/49 | €6,718 | €11,118 | +€4,400 | +65.5% |
| Equity | 10/15 | -€182,827 | -€181,888 | +€939 | +0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€201,427 | -€200,488 | +€939 | +0.5% |
| Amounts payable | 17/49 | €189,545 | €193,006 | +€3,461 | +1.8% |
| Amounts payable after more than one year | 17 | €160,000 | €160,000 | = | 0.0% |
| Financial debts | 170/4 | €160,000 | €160,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,981 | €32,052 | +€3,071 | +10.6% |
| Trade debts | 44 | - | €1,749 | +€1,749 | |
| Suppliers | 440/4 | - | €1,749 | +€1,749 | |
| Other amounts payable | 47/48 | €28,981 | €30,303 | +€1,321 | +4.6% |
| Accrued charges and deferred income | 492/3 | €564 | €954 | +€390 | +69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | - | -€3,282 | |
| Other operating charges | 640/8 | €2,408 | €1,516 | -€891 | -37.0% |
| Gross operating margin | 9900 | €3,140 | €2,752 | -€388 | -12.4% |
| Operating profit (loss) | 9901 | -€2,549 | €1,236 | +€3,785 | |
| Financial income | 75/76B | €1,506 | - | -€1,506 | |
| Recurring financial income | 75 | €1,506 | - | -€1,506 | |
| Financial charges | 65/66B | €172 | €297 | +€124 | +72.2% |
| Recurring financial charges | 65 | €172 | €297 | +€124 | +72.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,216 | €939 | +€2,155 | |
| Profit (loss) for the period | 9904 | -€1,216 | €939 | +€2,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,216 | €939 | +€2,155 |
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 8 October 2026 via checked.be.