JDS Plant: what changed
Two financial 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 Plant
Largest movements
- Stocks and contracts -€14,751
down €14,751 (-67.9%), from €21,716 to €6,965
- Tangible fixed assets -€9,530
down €9,530 (-50.6%), from €18,848 to €9,317
of which Plant, machinery and equipment: -€5,398
- Receivables within one year +€8,465
up €8,465 (+14.0%), from €60,337 to €68,802
of which Other amounts receivable: +€13,484
- Intangible fixed assets -€5,250
down €5,250 (-17.1%), from €30,625 to €25,375
- Cash -€1,520
down €1,520 (-58.9%), from €2,580 to €1,060
mainly Debts after one year (-€21,762) and Trade debts (-€11,931)
- Debts after one year -€21,762
down €21,762 (-31.0%), from €70,111 to €48,349
- Trade debts -€11,931
down €11,931 (-75.6%), from €15,781 to €3,850
- Profit (loss) carried forward +€7,963
up €7,963 (+74.2%), from -€10,739 to -€2,775
- Other debts +€6,889
up €6,889 (+52.8%), from €13,037 to €19,926
- Tax, wage and social debts -€2,814
down €2,814 (-24.9%), from €11,291 to €8,477
of which Taxes: -€5,593
- Depreciation -€4,208
down €4,208 (-21.0%), from €20,027 to €15,819
- Staff costs -€3,967
down €3,967 (-25.9%), from €15,346 to €11,378
- Other operating charges +€1,517
up €1,517 (+43.6%), from €3,475 to €4,991
- Financial charges +€1,512
up €1,512 (+96.7%), from €1,563 to €3,075
- Financial income +€689
up €689 (+55.3%), from €1,246 to €1,935
From the 2024 result to the 2025 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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,359 | €112,573 | -€22,786 | -16.8% |
| Fixed assets | 21/28 | €49,473 | €34,692 | -€14,780 | -29.9% |
| Intangible fixed assets | 21 | €30,625 | €25,375 | -€5,250 | -17.1% |
| Tangible fixed assets | 22/27 | €18,848 | €9,317 | -€9,530 | -50.6% |
| Plant, machinery and equipment | 23 | €9,894 | €4,496 | -€5,398 | -54.6% |
| Furniture and vehicles | 24 | €8,953 | €4,821 | -€4,132 | -46.2% |
| Current assets | 29/58 | €85,886 | €77,881 | -€8,005 | -9.3% |
| Stocks and contracts in progress | 3 | €21,716 | €6,965 | -€14,751 | -67.9% |
| Stocks | 30/36 | €21,716 | €6,965 | -€14,751 | -67.9% |
| Amounts receivable within one year | 40/41 | €60,337 | €68,802 | +€8,465 | +14.0% |
| Trade receivables | 40 | €28,664 | €23,644 | -€5,020 | -17.5% |
| Other amounts receivable | 41 | €31,673 | €45,158 | +€13,484 | +42.6% |
| Current investments | 50/53 | €1,253 | €1,054 | -€199 | -15.9% |
| Cash at bank and in hand | 54/58 | €2,580 | €1,060 | -€1,520 | -58.9% |
| Total equity and liabilities | 10/49 | €135,359 | €112,573 | -€22,786 | -16.8% |
| Equity | 10/15 | €1,661 | €9,625 | +€7,963 | +479% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,739 | -€2,775 | +€7,963 | +74.2% |
| Amounts payable | 17/49 | €133,697 | €102,948 | -€30,749 | -23.0% |
| Amounts payable after more than one year | 17 | €70,111 | €48,349 | -€21,762 | -31.0% |
| Financial debts | 170/4 | €70,111 | €48,349 | -€21,762 | -31.0% |
| Amounts payable within one year | 42/48 | €62,523 | €53,503 | -€9,020 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €22,415 | €21,250 | -€1,165 | -5.2% |
| Trade debts | 44 | €15,781 | €3,850 | -€11,931 | -75.6% |
| Suppliers | 440/4 | €15,781 | €3,850 | -€11,931 | -75.6% |
| Taxes, remuneration and social security | 45 | €11,291 | €8,477 | -€2,814 | -24.9% |
| Taxes | 450/3 | €10,804 | €5,211 | -€5,593 | -51.8% |
| Remuneration and social security | 454/9 | €487 | €3,266 | +€2,779 | +571% |
| Other amounts payable | 47/48 | €13,037 | €19,926 | +€6,889 | +52.8% |
| Accrued charges and deferred income | 492/3 | €1,063 | €1,097 | +€33 | +3.1% |
| Remuneration, social security and pensions | 62 | €15,346 | €11,378 | -€3,967 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,027 | €15,819 | -€4,208 | -21.0% |
| Other operating charges | 640/8 | €3,475 | €4,991 | +€1,517 | +43.6% |
| Gross operating margin | 9900 | €40,702 | €41,292 | +€589 | +1.4% |
| Operating profit (loss) | 9901 | €1,855 | €9,103 | +€7,248 | +391% |
| Financial income | 75/76B | €1,246 | €1,935 | +€689 | +55.3% |
| Recurring financial income | 75 | €1,246 | €1,935 | +€689 | +55.3% |
| Financial charges | 65/66B | €1,563 | €3,075 | +€1,512 | +96.7% |
| Recurring financial charges | 65 | €1,563 | €3,075 | +€1,512 | +96.7% |
| Profit (loss) for the period before taxes | 9903 | €1,539 | €7,963 | +€6,425 | +418% |
| Profit (loss) for the period | 9904 | €1,539 | €7,963 | +€6,425 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €1,539 | €7,963 | +€6,425 | +418% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.