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
- Cash +€34,618
up €34,618 (+46.5%), from €74,521 to €109,139
mainly Net result for the year (+€60,035) and Tax, wage and social debts (+€19,267)
- Receivables within one year +€30,983
up €30,983 (+81.8%), from €37,898 to €68,880
of which Trade receivables: +€33,223
- Reserves +€42,227
up €42,227 (+141.6%), from €29,813 to €72,040
of which Distributable reserves: +€42,227
- Tax, wage and social debts +€19,267
new in 2024: €19,267
- Profit (loss) carried forward +€17,807
up €17,807 (+31.9%), from €55,816 to €73,623
- Trade debts -€14,082
down €14,082 (-96.8%), from €14,546 to €464
- Contributions -€12,400
no longer reported in 2024 (was €12,400)
- Gross operating margin +€96,610
up €96,610, from -€27,527 to €69,083
- Taxes +€1,798
up €1,798 (+29.8%), from €6,038 to €7,836
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 | €114,538 | €179,723 | +€65,184 | +56.9% |
| Fixed assets | 21/28 | €2,120 | €1,704 | -€416 | -19.6% |
| Tangible fixed assets | 22/27 | €2,120 | €1,704 | -€416 | -19.6% |
| Plant, machinery and equipment | 23 | €631 | €316 | -€316 | -50.0% |
| Furniture and vehicles | 24 | €1,489 | €1,388 | -€100 | -6.7% |
| Current assets | 29/58 | €112,418 | €178,019 | +€65,600 | +58.4% |
| Amounts receivable within one year | 40/41 | €37,898 | €68,880 | +€30,983 | +81.8% |
| Trade receivables | 40 | €32,563 | €65,786 | +€33,223 | +102.0% |
| Other amounts receivable | 41 | €5,334 | €3,094 | -€2,240 | -42.0% |
| Cash at bank and in hand | 54/58 | €74,521 | €109,139 | +€34,618 | +46.5% |
| Total equity and liabilities | 10/49 | €114,538 | €179,723 | +€65,184 | +56.9% |
| Equity | 10/15 | €98,028 | €145,663 | +€47,635 | +48.6% |
| Contributions | 10/11 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €29,813 | €72,040 | +€42,227 | +141.6% |
| Non-distributable reserves | 130/1 | €2,540 | €2,540 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,540 | €2,540 | = | 0.0% |
| Distributable reserves | 133 | €27,273 | €69,500 | +€42,227 | +154.8% |
| Profit (loss) carried forward | 14 | €55,816 | €73,623 | +€17,807 | +31.9% |
| Amounts payable | 17/49 | €16,510 | €34,060 | +€17,550 | +106.3% |
| Amounts payable within one year | 42/48 | €16,510 | €34,060 | +€17,550 | +106.3% |
| Trade debts | 44 | €14,546 | €464 | -€14,082 | -96.8% |
| Suppliers | 440/4 | €14,546 | €464 | -€14,082 | -96.8% |
| Taxes, remuneration and social security | 45 | - | €19,267 | +€19,267 | |
| Taxes | 450/3 | - | €19,267 | +€19,267 | |
| Other amounts payable | 47/48 | €1,964 | €14,329 | +€12,365 | +629.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €667 | €712 | +€45 | +6.7% |
| Gross operating margin | 9900 | -€27,527 | €69,083 | +€96,610 | |
| Operating profit (loss) | 9901 | -€28,194 | €68,371 | +€96,565 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -44.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -44.7% |
| Financial charges | 65/66B | €627 | €502 | -€126 | -20.0% |
| Recurring financial charges | 65 | €627 | €502 | -€126 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,819 | €67,870 | +€96,689 | |
| Income taxes | 67/77 | €6,038 | €7,836 | +€1,798 | +29.8% |
| Profit (loss) for the period | 9904 | -€34,857 | €60,035 | +€94,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,857 | €60,035 | +€94,891 |
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 7 October 2026 via checked.be.