JHDev: 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.
JHDev
Largest movements
- Cash -€22,722
down €22,722 (-48.2%), from €47,162 to €24,440
mainly Contributions, distributions and other (-€52,000) and Other debts (-€19,832)
- Tangible fixed assets -€2,398
down €2,398 (-32.4%), from €7,393 to €4,995
of which Furniture and vehicles: -€2,179
- Receivables within one year +€1,641
up €1,641 (+5.5%), from €29,865 to €31,506
of which Other amounts receivable: +€1,225
- Other debts -€19,832
down €19,832 (-30.3%), from €65,358 to €45,526
- Tax, wage and social debts -€4,848
down €4,848 (-67.7%), from €7,159 to €2,312
of which Taxes: -€3,498
- Gross operating margin -€1,524
down €1,524 (-2.1%), from €71,707 to €70,183
- Depreciation +€1,475
up €1,475 (+94.0%), from €1,569 to €3,043
- Other operating charges -€1,285
down €1,285 (-64.7%), from €1,985 to €700
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 | €86,379 | €62,998 | -€23,380 | -27.1% |
| Fixed assets | 21/28 | €7,393 | €4,995 | -€2,398 | -32.4% |
| Tangible fixed assets | 22/27 | €7,393 | €4,995 | -€2,398 | -32.4% |
| Furniture and vehicles | 24 | €6,574 | €4,395 | -€2,179 | -33.1% |
| Other tangible fixed assets | 26 | €819 | €599 | -€220 | -26.8% |
| Current assets | 29/58 | €78,986 | €58,004 | -€20,982 | -26.6% |
| Amounts receivable within one year | 40/41 | €29,865 | €31,506 | +€1,641 | +5.5% |
| Trade receivables | 40 | €29,101 | €29,516 | +€415 | +1.4% |
| Other amounts receivable | 41 | €764 | €1,990 | +€1,225 | +160.3% |
| Cash at bank and in hand | 54/58 | €47,162 | €24,440 | -€22,722 | -48.2% |
| Deferred charges and accrued income | 490/1 | €1,959 | €2,058 | +€99 | +5.1% |
| Total equity and liabilities | 10/49 | €86,379 | €62,998 | -€23,380 | -27.1% |
| Equity | 10/15 | €13,636 | €14,215 | +€579 | +4.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,636 | €12,215 | +€579 | +5.0% |
| Amounts payable | 17/49 | €72,742 | €48,783 | -€23,959 | -32.9% |
| Amounts payable within one year | 42/48 | €72,742 | €48,731 | -€24,011 | -33.0% |
| Trade debts | 44 | €225 | €893 | +€668 | +297.1% |
| Suppliers | 440/4 | €225 | €893 | +€668 | +297.1% |
| Taxes, remuneration and social security | 45 | €7,159 | €2,312 | -€4,848 | -67.7% |
| Taxes | 450/3 | €3,809 | €312 | -€3,498 | -91.8% |
| Remuneration and social security | 454/9 | €3,350 | €2,000 | -€1,350 | -40.3% |
| Other amounts payable | 47/48 | €65,358 | €45,526 | -€19,832 | -30.3% |
| Accrued charges and deferred income | 492/3 | - | €52 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,569 | €3,043 | +€1,475 | +94.0% |
| Other operating charges | 640/8 | €1,985 | €700 | -€1,285 | -64.7% |
| Non-recurring operating charges | 66A | €593 | - | -€593 | |
| Gross operating margin | 9900 | €71,707 | €70,183 | -€1,524 | -2.1% |
| Operating profit (loss) | 9901 | €67,560 | €66,440 | -€1,120 | -1.7% |
| Financial income | 75/76B | €1 | €5 | +€4 | +353.2% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +353.2% |
| Financial charges | 65/66B | €95 | €91 | -€4 | -4.6% |
| Recurring financial charges | 65 | €95 | €91 | -€4 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €67,466 | €66,354 | -€1,112 | -1.6% |
| Income taxes | 67/77 | €14,236 | €13,775 | -€461 | -3.2% |
| Profit (loss) for the period | 9904 | €53,230 | €52,579 | -€651 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,230 | €52,579 | -€651 | -1.2% |
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.