JDL CHAUFFAGE: 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.
JDL CHAUFFAGE
Largest movements
- Receivables within one year +€6,169
up €6,169 (+122.5%), from €5,037 to €11,206
of which Trade receivables: +€7,886
- Cash -€4,801
down €4,801 (-59.7%), from €8,042 to €3,241
mainly Receivables within one year (-€6,169) and Debts after one year (-€3,720)
- Stocks and contracts -€2,925
down €2,925 (-60.5%), from €4,839 to €1,914
- Tangible fixed assets -€1,264
down €1,264 (-44.4%), from €2,848 to €1,585
of which Furniture and vehicles: -€756
- Deferred charges and accrued income -€316
down €316 (-10.9%), from €2,900 to €2,584
- Debts after one year -€3,720
no longer reported in 2025 (was €3,720)
- Profit (loss) carried forward +€1,591
up €1,591 (+8.5%), from -€18,744 to -€17,152
- Trade debts -€732
down €732 (-50.8%), from €1,441 to €709
- Current portion of long-term debt -€277
down €277 (-6.9%), from €3,997 to €3,720
- Gross operating margin -€8,371
down €8,371 (-74.6%), from €11,222 to €2,851
- Depreciation +€403
up €403 (+46.9%), from €860 to €1,264
- Financial income -€380
down €380 (-28.7%), from €1,323 to €942
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,667 | €20,529 | -€3,138 | -13.3% |
| Fixed assets | 21/28 | €2,848 | €1,585 | -€1,264 | -44.4% |
| Tangible fixed assets | 22/27 | €2,848 | €1,585 | -€1,264 | -44.4% |
| Plant, machinery and equipment | 23 | €1,364 | €856 | -€508 | -37.2% |
| Furniture and vehicles | 24 | €1,484 | €728 | -€756 | -50.9% |
| Current assets | 29/58 | €20,818 | €18,944 | -€1,874 | -9.0% |
| Stocks and contracts in progress | 3 | €4,839 | €1,914 | -€2,925 | -60.5% |
| Stocks | 30/36 | €4,839 | €1,914 | -€2,925 | -60.5% |
| Amounts receivable within one year | 40/41 | €5,037 | €11,206 | +€6,169 | +122.5% |
| Trade receivables | 40 | €783 | €8,670 | +€7,886 | +1006.8% |
| Other amounts receivable | 41 | €4,254 | €2,536 | -€1,718 | -40.4% |
| Cash at bank and in hand | 54/58 | €8,042 | €3,241 | -€4,801 | -59.7% |
| Deferred charges and accrued income | 490/1 | €2,900 | €2,584 | -€316 | -10.9% |
| Total equity and liabilities | 10/49 | €23,667 | €20,529 | -€3,138 | -13.3% |
| Equity | 10/15 | €12,709 | €14,301 | +€1,591 | +12.5% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 0.0% |
| Reserves | 13 | €13,253 | €13,253 | = | 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% |
| Distributable reserves | 133 | €11,393 | €11,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,744 | -€17,152 | +€1,591 | +8.5% |
| Amounts payable | 17/49 | €10,957 | €6,228 | -€4,729 | -43.2% |
| Amounts payable after more than one year | 17 | €3,720 | - | -€3,720 | |
| Financial debts | 170/4 | €3,720 | - | -€3,720 | |
| Amounts payable within one year | 42/48 | €7,238 | €6,228 | -€1,009 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €3,997 | €3,720 | -€277 | -6.9% |
| Trade debts | 44 | €1,441 | €709 | -€732 | -50.8% |
| Suppliers | 440/4 | €1,441 | €709 | -€732 | -50.8% |
| Taxes, remuneration and social security | 45 | €1,800 | €1,800 | = | 0.0% |
| Taxes | 450/3 | €1,800 | €1,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €1,264 | +€403 | +46.9% |
| Other operating charges | 640/8 | €719 | €679 | -€40 | -5.6% |
| Gross operating margin | 9900 | €11,222 | €2,851 | -€8,371 | -74.6% |
| Operating profit (loss) | 9901 | €9,643 | €909 | -€8,734 | -90.6% |
| Financial income | 75/76B | €1,323 | €942 | -€380 | -28.7% |
| Recurring financial income | 75 | €1,323 | €942 | -€380 | -28.7% |
| Financial charges | 65/66B | €323 | €260 | -€63 | -19.6% |
| Recurring financial charges | 65 | €323 | €260 | -€63 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €10,642 | €1,591 | -€9,051 | -85.0% |
| Profit (loss) for the period | 9904 | €10,642 | €1,591 | -€9,051 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,642 | €1,591 | -€9,051 | -85.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.