JDWsport: 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.
JDWsport
Largest movements
- Cash +€131,285
up €131,285 (+77.3%), from €169,936 to €301,221
mainly Other debts (+€343,966) and Net result for the year (+€197,063)
- Deferred charges and accrued income +€19,524
up €19,524 (+71.9%), from €27,153 to €46,676
- Tangible fixed assets -€9,805
down €9,805 (-2.6%), from €374,952 to €365,146
of which Plant, machinery and equipment: -€6,640
- Other debts +€343,966
up €343,966 (+2,246%), from €15,315 to €359,282
- Profit (loss) carried forward -€152,937
down €152,937 (-57.3%), from €267,105 to €114,168
- Tax, wage and social debts -€17,515
down €17,515 (-39.1%), from €44,821 to €27,307
- Accrued charges and deferred income -€16,734
down €16,734 (-91.8%), from €18,234 to €1,500
- Debts after one year -€13,695
down €13,695 (-6.4%), from €212,930 to €199,235
- Gross operating margin +€71,130
up €71,130 (+31.2%), from €228,333 to €299,464
- Taxes +€22,474
up €22,474 (+55.6%), from €40,429 to €62,903
- Other operating charges -€8,367
down €8,367 (-69.9%), from €11,973 to €3,606
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 | €575,006 | €716,015 | +€141,009 | +24.5% |
| Fixed assets | 21/28 | €374,952 | €365,146 | -€9,805 | -2.6% |
| Tangible fixed assets | 22/27 | €374,952 | €365,146 | -€9,805 | -2.6% |
| Land and buildings | 22 | €314,626 | €313,826 | -€800 | -0.3% |
| Plant, machinery and equipment | 23 | €53,235 | €46,595 | -€6,640 | -12.5% |
| Furniture and vehicles | 24 | €7,090 | €4,724 | -€2,366 | -33.4% |
| Current assets | 29/58 | €200,055 | €350,869 | +€150,814 | +75.4% |
| Amounts receivable within one year | 40/41 | €2,966 | €2,971 | +€5 | +0.2% |
| Trade receivables | 40 | €525 | €0 | -€525 | -100% |
| Other amounts receivable | 41 | €2,441 | €2,971 | +€530 | +21.7% |
| Cash at bank and in hand | 54/58 | €169,936 | €301,221 | +€131,285 | +77.3% |
| Deferred charges and accrued income | 490/1 | €27,153 | €46,676 | +€19,524 | +71.9% |
| Total equity and liabilities | 10/49 | €575,006 | €716,015 | +€141,009 | +24.5% |
| Equity | 10/15 | €268,105 | €115,168 | -€152,937 | -57.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €267,105 | €114,168 | -€152,937 | -57.3% |
| Amounts payable | 17/49 | €306,902 | €600,847 | +€293,945 | +95.8% |
| Amounts payable after more than one year | 17 | €212,930 | €199,235 | -€13,695 | -6.4% |
| Financial debts | 170/4 | €212,930 | €199,235 | -€13,695 | -6.4% |
| Amounts payable within one year | 42/48 | €75,737 | €400,112 | +€324,374 | +428% |
| Current portion of amounts payable after more than one year | 42 | €13,204 | €13,523 | +€319 | +2.4% |
| Financial debts | 43 | €13 | €0 | -€13 | -100% |
| Credit institutions | 430/8 | €13 | €0 | -€13 | -100% |
| Trade debts | 44 | €2,384 | €0 | -€2,384 | -100% |
| Suppliers | 440/4 | €2,384 | €0 | -€2,384 | -100% |
| Taxes, remuneration and social security | 45 | €44,821 | €27,307 | -€17,515 | -39.1% |
| Taxes | 450/3 | €44,821 | €27,307 | -€17,515 | -39.1% |
| Other amounts payable | 47/48 | €15,315 | €359,282 | +€343,966 | +2,246% |
| Accrued charges and deferred income | 492/3 | €18,234 | €1,500 | -€16,734 | -91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,047 | €24,447 | +€1,400 | +6.1% |
| Other operating charges | 640/8 | €11,973 | €3,606 | -€8,367 | -69.9% |
| Gross operating margin | 9900 | €228,333 | €299,464 | +€71,130 | +31.2% |
| Operating profit (loss) | 9901 | €193,313 | €271,411 | +€78,098 | +40.4% |
| Financial income | 75/76B | €73 | €119 | +€47 | +64.6% |
| Recurring financial income | 75 | €73 | €119 | +€47 | +64.6% |
| Financial charges | 65/66B | €12,277 | €11,564 | -€713 | -5.8% |
| Recurring financial charges | 65 | €12,277 | €11,564 | -€713 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €181,109 | €259,966 | +€78,858 | +43.5% |
| Income taxes | 67/77 | €40,429 | €62,903 | +€22,474 | +55.6% |
| Profit (loss) for the period | 9904 | €140,680 | €197,063 | +€56,384 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €140,680 | €197,063 | +€56,384 | +40.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.