JDP4: 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.
JDP4
Largest movements
- Tangible fixed assets -€142,514
down €142,514 (-4.5%), from €3.2m to €3.0m
- Receivables within one year +€89,659
up €89,659 (+42.7%), from €209,841 to €299,500
of which Other amounts receivable: +€90,208
- Debts after one year -€198,043
down €198,043 (-7.7%), from €2.6m to €2.4m
- Profit (loss) carried forward +€132,149
up €132,149 (+40.9%), from €322,967 to €455,116
- Gross operating margin -€7,207
down €7,207 (-1.6%), from €441,863 to €434,656
- Taxes -€5,433
down €5,433 (-11.0%), from €49,526 to €44,093
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 | €3,402,456 | €3,339,383 | -€63,072 | -1.9% |
| Fixed assets | 21/28 | €3,175,639 | €3,033,125 | -€142,514 | -4.5% |
| Tangible fixed assets | 22/27 | €3,175,639 | €3,033,125 | -€142,514 | -4.5% |
| Land and buildings | 22 | €3,175,639 | €3,033,125 | -€142,514 | -4.5% |
| Current assets | 29/58 | €226,817 | €306,258 | +€79,441 | +35.0% |
| Amounts receivable within one year | 40/41 | €209,841 | €299,500 | +€89,659 | +42.7% |
| Trade receivables | 40 | €120,109 | €119,560 | -€549 | -0.5% |
| Other amounts receivable | 41 | €89,732 | €179,940 | +€90,208 | +100.5% |
| Cash at bank and in hand | 54/58 | €10,003 | €597 | -€9,407 | -94.0% |
| Deferred charges and accrued income | 490/1 | €6,972 | €6,162 | -€810 | -11.6% |
| Total equity and liabilities | 10/49 | €3,402,456 | €3,339,383 | -€63,072 | -1.9% |
| Equity | 10/15 | €487,967 | €620,116 | +€132,149 | +27.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €322,967 | €455,116 | +€132,149 | +40.9% |
| Amounts payable | 17/49 | €2,914,488 | €2,719,267 | -€195,221 | -6.7% |
| Amounts payable after more than one year | 17 | €2,572,451 | €2,374,408 | -€198,043 | -7.7% |
| Financial debts | 170/4 | €2,572,451 | €2,374,408 | -€198,043 | -7.7% |
| Amounts payable within one year | 42/48 | €342,037 | €344,859 | +€2,822 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €195,254 | €198,043 | +€2,790 | +1.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €146,783 | €146,816 | +€32 | 0.0% |
| Taxes | 450/3 | €146,783 | €146,816 | +€32 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153,920 | €154,514 | +€594 | +0.4% |
| Other operating charges | 640/8 | €63,063 | €65,481 | +€2,418 | +3.8% |
| Gross operating margin | 9900 | €441,863 | €434,656 | -€7,207 | -1.6% |
| Operating profit (loss) | 9901 | €224,881 | €214,661 | -€10,219 | -4.5% |
| Financial charges | 65/66B | €41,186 | €38,420 | -€2,767 | -6.7% |
| Recurring financial charges | 65 | €41,186 | €38,420 | -€2,767 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €183,694 | €176,242 | -€7,453 | -4.1% |
| Income taxes | 67/77 | €49,526 | €44,093 | -€5,433 | -11.0% |
| Profit (loss) for the period | 9904 | €134,168 | €132,149 | -€2,020 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,168 | €132,149 | -€2,020 | -1.5% |
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 29 September 2026 via checked.be.