JDS: 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.
JDS
Largest movements
- Receivables within one year +€12,129
up €12,129 (+50.1%), from €24,189 to €36,318
of which Trade receivables: +€11,820
- Cash -€9,329
down €9,329 (-68.1%), from €13,697 to €4,368
mainly Net result for the year (-€14,922) and Receivables within one year (-€12,129)
- Profit (loss) carried forward -€14,922
down €14,922, from €14,345 to -€577
- Tax, wage and social debts +€12,283
up €12,283 (+77.0%), from €15,953 to €28,236
of which Remuneration and social security: +€7,604
- Trade debts +€8,192
up €8,192 (+1015.4%), from €807 to €8,999
- Other debts -€2,785
down €2,785 (-73.1%), from €3,813 to €1,028
- Purchases and services +€30,790
up €30,790 (+49.7%), from €61,936 to €92,727
- Gross operating margin -€25,904
down €25,904 (-47.1%), from €55,025 to €29,121
- Staff costs +€8,028
up €8,028 (+24.0%), from €33,510 to €41,538
- Taxes -€5,129
down €5,129 (-92.3%), from €5,559 to €430
- Financial charges +€825
up €825 (+192.3%), from €429 to €1,254
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 | €37,918 | €40,686 | +€2,768 | +7.3% |
| Current assets | 29/58 | €37,918 | €40,686 | +€2,768 | +7.3% |
| Amounts receivable within one year | 40/41 | €24,189 | €36,318 | +€12,129 | +50.1% |
| Trade receivables | 40 | €22,813 | €34,633 | +€11,820 | +51.8% |
| Other amounts receivable | 41 | €1,376 | €1,685 | +€309 | +22.5% |
| Cash at bank and in hand | 54/58 | €13,697 | €4,368 | -€9,329 | -68.1% |
| Deferred charges and accrued income | 490/1 | €32 | - | -€32 | |
| Total equity and liabilities | 10/49 | €37,918 | €40,686 | +€2,768 | +7.3% |
| Equity | 10/15 | €17,345 | €2,423 | -€14,922 | -86.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,345 | -€577 | -€14,922 | |
| Amounts payable | 17/49 | €20,572 | €38,262 | +€17,690 | +86.0% |
| Amounts payable within one year | 42/48 | €20,572 | €38,262 | +€17,690 | +86.0% |
| Trade debts | 44 | €807 | €8,999 | +€8,192 | +1015.4% |
| Suppliers | 440/4 | €807 | €8,999 | +€8,192 | +1015.4% |
| Taxes, remuneration and social security | 45 | €15,953 | €28,236 | +€12,283 | +77.0% |
| Taxes | 450/3 | €10,977 | €15,656 | +€4,679 | +42.6% |
| Remuneration and social security | 454/9 | €4,976 | €12,580 | +€7,604 | +152.8% |
| Other amounts payable | 47/48 | €3,813 | €1,028 | -€2,785 | -73.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,936 | €92,727 | +€30,790 | +49.7% |
| Remuneration, social security and pensions | 62 | €33,510 | €41,538 | +€8,028 | +24.0% |
| Other operating charges | 640/8 | €1,182 | €821 | -€361 | -30.6% |
| Gross operating margin | 9900 | €55,025 | €29,121 | -€25,904 | -47.1% |
| Operating profit (loss) | 9901 | €20,333 | -€13,237 | -€33,571 | |
| Financial charges | 65/66B | €429 | €1,254 | +€825 | +192.3% |
| Recurring financial charges | 65 | €429 | €1,254 | +€825 | +192.3% |
| Profit (loss) for the period before taxes | 9903 | €19,904 | -€14,492 | -€34,396 | |
| Income taxes | 67/77 | €5,559 | €430 | -€5,129 | -92.3% |
| Profit (loss) for the period | 9904 | €14,345 | -€14,922 | -€29,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,345 | -€14,922 | -€29,267 |
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 1 October 2026 via checked.be.