JDL FOOD: 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 FOOD
Largest movements
- Cash +€10,247
up €10,247 (+107%), from €9,610 to €19,857
mainly Other debts (+€36,745) and Trade debts (+€35,202)
- Tangible fixed assets -€7,567
down €7,567 (-18.9%), from €40,109 to €32,542
of which Plant, machinery and equipment: -€6,205
- Receivables within one year +€968
up €968 (+5.4%), from €17,869 to €18,836
of which Other amounts receivable: +€525
- Profit (loss) carried forward -€72,705
down €72,705 (-36.9%), from -€196,868 to -€269,573
- Other debts +€36,745
up €36,745 (+20.7%), from €177,637 to €214,382
- Trade debts +€35,202
up €35,202 (+59.8%), from €58,846 to €94,048
- Tax, wage and social debts +€4,936
up €4,936 (+179%), from €2,754 to €7,690
of which Remuneration and social security: +€5,461
- Staff costs -€35,812
down €35,812 (-44.6%), from €80,226 to €44,414
- Gross operating margin -€11,465
down €11,465 (-205%), from -€5,590 to -€17,055
- Other operating charges +€2,254
up €2,254 (+146%), from €1,544 to €3,799
- Financial charges -€1,340
no longer reported in 2024 (was €1,340)
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.
Derived cash bridge
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 | €72,369 | €76,548 | +€4,179 | +5.8% |
| Fixed assets | 21/28 | €43,559 | €35,992 | -€7,567 | -17.4% |
| Tangible fixed assets | 22/27 | €40,109 | €32,542 | -€7,567 | -18.9% |
| Land and buildings | 22 | €11,858 | €10,496 | -€1,362 | -11.5% |
| Plant, machinery and equipment | 23 | €28,251 | €22,046 | -€6,205 | -22.0% |
| Financial fixed assets | 28 | €3,450 | €3,450 | = | 0.0% |
| Current assets | 29/58 | €28,810 | €40,556 | +€11,746 | +40.8% |
| Stocks and contracts in progress | 3 | €1,207 | €1,225 | +€19 | +1.6% |
| Stocks | 30/36 | €1,207 | €1,225 | +€19 | +1.6% |
| Amounts receivable within one year | 40/41 | €17,869 | €18,836 | +€968 | +5.4% |
| Trade receivables | 40 | €1,691 | €2,133 | +€442 | +26.1% |
| Other amounts receivable | 41 | €16,178 | €16,703 | +€525 | +3.2% |
| Cash at bank and in hand | 54/58 | €9,610 | €19,857 | +€10,247 | +107% |
| Deferred charges and accrued income | 490/1 | €124 | €637 | +€512 | +412% |
| Total equity and liabilities | 10/49 | €72,369 | €76,548 | +€4,179 | +5.8% |
| Equity | 10/15 | -€166,868 | -€239,573 | -€72,705 | -43.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,868 | -€269,573 | -€72,705 | -36.9% |
| Amounts payable | 17/49 | €239,237 | €316,121 | +€76,883 | +32.1% |
| Amounts payable within one year | 42/48 | €239,237 | €316,121 | +€76,883 | +32.1% |
| Trade debts | 44 | €58,846 | €94,048 | +€35,202 | +59.8% |
| Suppliers | 440/4 | €58,846 | €94,048 | +€35,202 | +59.8% |
| Taxes, remuneration and social security | 45 | €2,754 | €7,690 | +€4,936 | +179% |
| Taxes | 450/3 | €525 | - | -€525 | |
| Remuneration and social security | 454/9 | €2,229 | €7,690 | +€5,461 | +245% |
| Other amounts payable | 47/48 | €177,637 | €214,382 | +€36,745 | +20.7% |
| Remuneration, social security and pensions | 62 | €80,226 | €44,414 | -€35,812 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,567 | €7,567 | = | 0.0% |
| Other operating charges | 640/8 | €1,544 | €3,799 | +€2,254 | +146% |
| Gross operating margin | 9900 | -€5,590 | -€17,055 | -€11,465 | -205% |
| Operating profit (loss) | 9901 | -€94,928 | -€72,835 | +€22,093 | +23.3% |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €1,340 | - | -€1,340 | |
| Recurring financial charges | 65 | €1,340 | - | -€1,340 | |
| Profit (loss) for the period before taxes | 9903 | -€96,268 | -€72,705 | +€23,564 | +24.5% |
| Profit (loss) for the period | 9904 | -€96,268 | -€72,705 | +€23,564 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,268 | -€72,705 | +€23,564 | +24.5% |
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 28 October 2026 via checked.be.