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JDX: 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.

What changed

JDX

BE 0446.063.012
NACE 43.410, Roofing work
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€22,374
2023 · -€32,225+€54,599
Equity
€138,529
2023 · €116,155+€22,374
Cash
€93,968
2023 · €89,177+€4,791
Balance sheet total
€146,058
2023 · €133,413+€12,645

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€15,667

    up €15,667 (+104.3%), from €15,023 to €30,690

    of which Trade receivables: +€11,639

  • Tangible fixed assets -€5,958

    down €5,958 (-23.9%), from €24,909 to €18,950

    of which Furniture and vehicles: -€6,921

  • Cash +€4,791

    up €4,791 (+5.4%), from €89,177 to €93,968

    mainly Net result for the year (+€22,374) and Depreciation (+€7,023)

  • Stocks and contracts -€2,116

    down €2,116 (-96.8%), from €2,186 to €70

Equity and liabilities
  • Profit (loss) carried forward +€22,374

    up €22,374 (+46.7%), from €47,955 to €70,329

  • Other debts -€8,219

    down €8,219 (-62.2%), from €13,214 to €4,994

  • Trade debts -€1,879

    down €1,879 (-61.7%), from €3,045 to €1,166

Income statement
  • Gross operating margin +€57,124

    up €57,124, from -€25,800 to €31,324

  • Depreciation +€2,370

    up €2,370 (+50.9%), from €4,653 to €7,023

  • Other operating charges +€390

    up €390 (+26.8%), from €1,455 to €1,845

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 -€32,225
Gross operating margin +€57,124
Depreciation -€2,370
Other operating charges -€390
Financial income +€262
Financial charges -€27
Result 2024 €22,374

Cash bridge derived

cash 2023 to 2024

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.

From operations +€5,856
Investment -€1,065
Financing €0
Cash 2023 €89,177
Net result for the year +€22,374
Depreciation +€7,023
Stocks and contracts +€2,116
Receivables within one year -€15,667
Deferred charges and accrued income -€261
Trade debts -€1,879
Tax, wage and social debts +€369
Other debts -€8,219
Investment in fixed assets (net) -€1,065
Cash 2024 €93,968
Every line side by side 41 lines
Line Code 2023 2024 Change %
Total assets 20/58 €133,413 €146,058 +€12,645 +9.5%
Fixed assets 21/28 €24,999 €19,041 -€5,958 -23.8%
Tangible fixed assets 22/27 €24,909 €18,950 -€5,958 -23.9%
Plant, machinery and equipment 23 - €963 +€963
Furniture and vehicles 24 €24,909 €17,988 -€6,921 -27.8%
Financial fixed assets 28 €91 €91 = 0.0%
Current assets 29/58 €108,414 €127,017 +€18,604 +17.2%
Stocks and contracts in progress 3 €2,186 €70 -€2,116 -96.8%
Stocks 30/36 €2,186 €70 -€2,116 -96.8%
Amounts receivable within one year 40/41 €15,023 €30,690 +€15,667 +104.3%
Trade receivables 40 €3,787 €15,426 +€11,639 +307.3%
Other amounts receivable 41 €11,236 €15,264 +€4,028 +35.9%
Cash at bank and in hand 54/58 €89,177 €93,968 +€4,791 +5.4%
Deferred charges and accrued income 490/1 €2,028 €2,289 +€261 +12.9%
Total equity and liabilities 10/49 €133,413 €146,058 +€12,645 +9.5%
Equity 10/15 €116,155 €138,529 +€22,374 +19.3%
Contributions 10/11 €62,000 €62,000 = 0.0%
Capital 10 €62,000 €62,000 = 0.0%
Issued capital 100 €62,000 €62,000 = 0.0%
Reserves 13 €6,200 €6,200 = 0.0%
Non-distributable reserves 130/1 €6,200 €6,200 = 0.0%
Legal reserve 130 €6,200 €6,200 = 0.0%
Profit (loss) carried forward 14 €47,955 €70,329 +€22,374 +46.7%
Amounts payable 17/49 €17,258 €7,530 -€9,729 -56.4%
Amounts payable within one year 42/48 €17,258 €7,530 -€9,729 -56.4%
Trade debts 44 €3,045 €1,166 -€1,879 -61.7%
Suppliers 440/4 €3,045 €1,166 -€1,879 -61.7%
Taxes, remuneration and social security 45 €1,000 €1,369 +€369 +36.9%
Taxes 450/3 €1,000 €1,369 +€369 +36.9%
Other amounts payable 47/48 €13,214 €4,994 -€8,219 -62.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,653 €7,023 +€2,370 +50.9%
Other operating charges 640/8 €1,455 €1,845 +€390 +26.8%
Gross operating margin 9900 -€25,800 €31,324 +€57,124
Operating profit (loss) 9901 -€31,908 €22,456 +€54,364
Financial income 75/76B €9 €271 +€262 +3004.8%
Recurring financial income 75 €9 €271 +€262 +3004.8%
Financial charges 65/66B €326 €353 +€27 +8.4%
Recurring financial charges 65 €326 €353 +€27 +8.4%
Profit (loss) for the period before taxes 9903 -€32,225 €22,374 +€54,599
Profit (loss) for the period 9904 -€32,225 €22,374 +€54,599
Profit (loss) for the period to be appropriated 9905 -€32,225 €22,374 +€54,599

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 30 September 2026 via checked.be.