JDLM: 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.
JDLM
Largest movements
- Receivables within one year +€1,000
up €1,000 (+6.2%), from €16,189 to €17,189
of which Trade receivables: +€1,000
- Cash -€439
down €439 (-60.0%), from €732 to €293
- Accrued charges and deferred income +€625
new in 2024: €625
- Gross operating margin +€873
up €873 (+77.7%), from -€1,123 to -€250
- Other operating charges -€117
down €117 (-48.3%), from €242 to €125
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,921 | €17,481 | +€561 | +3.3% |
| Current assets | 29/58 | €16,921 | €17,481 | +€561 | +3.3% |
| Amounts receivable within one year | 40/41 | €16,189 | €17,189 | +€1,000 | +6.2% |
| Trade receivables | 40 | €7,603 | €8,603 | +€1,000 | +13.2% |
| Other amounts receivable | 41 | €8,585 | €8,585 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €732 | €293 | -€439 | -60.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €16,921 | €17,481 | +€561 | +3.3% |
| Equity | 10/15 | €15,798 | €15,734 | -€64 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,264 | €11,264 | = | 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 | €9,404 | €9,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,866 | -€7,930 | -€64 | -0.8% |
| Amounts payable | 17/49 | €1,123 | €1,748 | +€625 | +55.7% |
| Amounts payable within one year | 42/48 | €1,123 | €1,123 | = | 0.0% |
| Other amounts payable | 47/48 | €1,123 | €1,123 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €625 | +€625 | |
| Other operating charges | 640/8 | €242 | €125 | -€117 | -48.3% |
| Gross operating margin | 9900 | -€1,123 | -€250 | +€873 | +77.7% |
| Operating profit (loss) | 9901 | -€1,365 | -€375 | +€990 | +72.5% |
| Financial charges | 65/66B | €249 | €250 | +€1 | +0.3% |
| Recurring financial charges | 65 | €249 | €250 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,615 | -€625 | +€990 | +61.3% |
| Profit (loss) for the period | 9904 | -€1,615 | -€625 | +€990 | +61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,615 | -€625 | +€990 | +61.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.