JDOB: 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.
JDOB
Largest movements
- Cash -€12,202
down €12,202 (-21.7%), from €56,246 to €44,044
mainly Trade debts (-€21,040) and Tax, wage and social debts (-€9,923)
- Receivables within one year -€9,051
down €9,051 (-21.4%), from €42,220 to €33,169
- Tangible fixed assets -€5,030
down €5,030 (-4.0%), from €126,449 to €121,420
of which Land and buildings: -€3,864
- Trade debts -€21,040
down €21,040 (-27.3%), from €77,176 to €56,136
- Tax, wage and social debts -€9,923
down €9,923 (-32.2%), from €30,811 to €20,888
of which Taxes: -€6,753
- Profit (loss) carried forward +€3,932
up €3,932 (+3.5%), from €112,652 to €116,584
- Gross operating margin -€11,607
down €11,607 (-13.7%), from €84,983 to €73,376
- Staff costs -€9,382
down €9,382 (-13.7%), from €68,677 to €59,295
- Other operating charges -€6,844
down €6,844 (-70.9%), from €9,655 to €2,811
- Taxes +€906
up €906 (+277.7%), from €326 to €1,232
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 | €227,788 | €200,757 | -€27,031 | -11.9% |
| Fixed assets | 21/28 | €127,163 | €122,134 | -€5,030 | -4.0% |
| Tangible fixed assets | 22/27 | €126,449 | €121,420 | -€5,030 | -4.0% |
| Land and buildings | 22 | €122,878 | €119,014 | -€3,864 | -3.1% |
| Plant, machinery and equipment | 23 | €3,571 | €2,405 | -€1,166 | -32.7% |
| Financial fixed assets | 28 | €714 | €714 | = | 0.0% |
| Current assets | 29/58 | €100,624 | €78,624 | -€22,001 | -21.9% |
| Stocks and contracts in progress | 3 | €1,599 | - | -€1,599 | |
| Stocks | 30/36 | €1,599 | - | -€1,599 | |
| Amounts receivable within one year | 40/41 | €42,220 | €33,169 | -€9,051 | -21.4% |
| Other amounts receivable | 41 | €42,220 | €33,169 | -€9,051 | -21.4% |
| Cash at bank and in hand | 54/58 | €56,246 | €44,044 | -€12,202 | -21.7% |
| Deferred charges and accrued income | 490/1 | €560 | €1,410 | +€851 | +152.0% |
| Total equity and liabilities | 10/49 | €227,788 | €200,757 | -€27,031 | -11.9% |
| Equity | 10/15 | €119,802 | €123,734 | +€3,932 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €950 | €950 | = | 0.0% |
| Non-distributable reserves | 130/1 | €950 | €950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €950 | €950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,652 | €116,584 | +€3,932 | +3.5% |
| Amounts payable | 17/49 | €107,986 | €77,023 | -€30,963 | -28.7% |
| Amounts payable within one year | 42/48 | €107,986 | €77,023 | -€30,963 | -28.7% |
| Trade debts | 44 | €77,176 | €56,136 | -€21,040 | -27.3% |
| Suppliers | 440/4 | €77,176 | €56,136 | -€21,040 | -27.3% |
| Taxes, remuneration and social security | 45 | €30,811 | €20,888 | -€9,923 | -32.2% |
| Taxes | 450/3 | €16,654 | €9,901 | -€6,753 | -40.5% |
| Remuneration and social security | 454/9 | €14,157 | €10,987 | -€3,170 | -22.4% |
| Remuneration, social security and pensions | 62 | €68,677 | €59,295 | -€9,382 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,030 | €5,030 | = | 0.0% |
| Other operating charges | 640/8 | €9,655 | €2,811 | -€6,844 | -70.9% |
| Gross operating margin | 9900 | €84,983 | €73,376 | -€11,607 | -13.7% |
| Operating profit (loss) | 9901 | €1,621 | €6,241 | +€4,619 | +284.9% |
| Financial income | 75/76B | €74 | €161 | +€87 | +117.2% |
| Recurring financial income | 75 | €74 | €161 | +€87 | +117.2% |
| Financial charges | 65/66B | €978 | €1,238 | +€260 | +26.6% |
| Recurring financial charges | 65 | €978 | €1,238 | +€260 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €718 | €5,164 | +€4,446 | +619.4% |
| Income taxes | 67/77 | €326 | €1,232 | +€906 | +277.7% |
| Profit (loss) for the period | 9904 | €392 | €3,932 | +€3,541 | +903.9% |
| Profit (loss) for the period to be appropriated | 9905 | €392 | €3,932 | +€3,541 | +903.9% |
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 30 September 2026 via checked.be.