JDS Distribution: 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 Distribution
Largest movements
- Cash +€63,161
up €63,161 (+271.5%), from €23,265 to €86,426
mainly Net result for the year (+€62,252) and Trade debts (+€23,601)
- Receivables within one year +€17,620
up €17,620 (+202.6%), from €8,696 to €26,316
of which Trade receivables: +€15,578
- Reserves +€44,252
up €44,252 (+243.1%), from €18,202 to €62,455
- Trade debts +€23,601
up €23,601 (+765.7%), from €3,082 to €26,683
- Other debts +€7,650
new in 2024: €7,650
- Tax, wage and social debts +€6,876
up €6,876 (+130.1%), from €5,286 to €12,162
- Accrued charges and deferred income -€1,598
down €1,598 (-100.0%), from €1,598 to €0
- Gross operating margin +€69,089
up €69,089 (+418.8%), from €16,498 to €85,587
- Taxes +€13,967
up €13,967 (+437.0%), from €3,196 to €17,162
- Financial charges +€5,472
up €5,472 (+1746.9%), from €313 to €5,785
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 | €33,169 | €113,950 | +€80,781 | +243.5% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €33,019 | €113,800 | +€80,781 | +244.7% |
| Amounts receivable within one year | 40/41 | €8,696 | €26,316 | +€17,620 | +202.6% |
| Trade receivables | 40 | €8,696 | €24,274 | +€15,578 | +179.1% |
| Other amounts receivable | 41 | - | €2,042 | +€2,042 | |
| Cash at bank and in hand | 54/58 | €23,265 | €86,426 | +€63,161 | +271.5% |
| Deferred charges and accrued income | 490/1 | €1,058 | €1,058 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,169 | €113,950 | +€80,781 | +243.5% |
| Equity | 10/15 | €23,202 | €67,455 | +€44,252 | +190.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,202 | €62,455 | +€44,252 | +243.1% |
| Distributable reserves | 133 | €18,202 | €62,455 | +€44,252 | +243.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,967 | €46,495 | +€36,529 | +366.5% |
| Amounts payable within one year | 42/48 | €8,368 | €46,495 | +€38,127 | +455.6% |
| Trade debts | 44 | €3,082 | €26,683 | +€23,601 | +765.7% |
| Suppliers | 440/4 | €3,082 | €26,683 | +€23,601 | +765.7% |
| Taxes, remuneration and social security | 45 | €5,286 | €12,162 | +€6,876 | +130.1% |
| Taxes | 450/3 | €5,286 | €12,162 | +€6,876 | +130.1% |
| Other amounts payable | 47/48 | - | €7,650 | +€7,650 | |
| Accrued charges and deferred income | 492/3 | €1,598 | €0 | -€1,598 | -100.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €16,498 | €85,587 | +€69,089 | +418.8% |
| Operating profit (loss) | 9901 | €16,113 | €85,200 | +€69,087 | +428.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €313 | €5,785 | +€5,472 | +1746.9% |
| Recurring financial charges | 65 | €313 | €5,785 | +€5,472 | +1746.9% |
| Profit (loss) for the period before taxes | 9903 | €15,800 | €79,415 | +€63,614 | +402.6% |
| Income taxes | 67/77 | €3,196 | €17,162 | +€13,967 | +437.0% |
| Profit (loss) for the period | 9904 | €12,604 | €62,252 | +€49,648 | +393.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,604 | €62,252 | +€49,648 | +393.9% |
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 5 October 2026 via checked.be.