JLD CONCEPT: 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.
JLD CONCEPT
Largest movements
- Cash -€19,003
down €19,003 (-17.6%), from €107,768 to €88,765
mainly Contributions, distributions and other (-€29,386) and Other debts (-€20,052)
- Tangible fixed assets -€14,534
down €14,534 (-28.1%), from €51,809 to €37,275
of which Leasing and similar rights: -€13,267
- Receivables within one year +€4,684
up €4,684 (+56.1%), from €8,344 to €13,028
of which Trade receivables: +€5,465
- Other debts -€20,052
down €20,052 (-38.4%), from €52,259 to €32,207
- Debts after one year -€13,163
down €13,163 (-36.2%), from €36,340 to €23,178
- Reserves +€6,415
up €6,415 (+11.8%), from €54,386 to €60,802
- Tax, wage and social debts -€4,879
down €4,879 (-49.0%), from €9,952 to €5,073
- Financial income -€12,271
down €12,271 (-99.9%), from €12,283 to €13
of which Non-recurring financial income: -€12,283
- Depreciation +€9,264
up €9,264 (+175.8%), from €5,270 to €14,534
- Gross operating margin +€4,080
up €4,080 (+5.7%), from €72,060 to €76,140
- Other operating charges +€2,572
up €2,572 (+189.5%), from €1,357 to €3,929
- Taxes -€2,471
down €2,471 (-11.2%), from €22,023 to €19,552
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.
Cash bridge derived
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 | €169,936 | €139,663 | -€30,274 | -17.8% |
| Fixed assets | 21/28 | €51,809 | €37,275 | -€14,534 | -28.1% |
| Tangible fixed assets | 22/27 | €51,809 | €37,275 | -€14,534 | -28.1% |
| Furniture and vehicles | 24 | €2,546 | €1,279 | -€1,266 | -49.8% |
| Leasing and similar rights | 25 | €49,264 | €35,996 | -€13,267 | -26.9% |
| Current assets | 29/58 | €118,127 | €102,388 | -€15,740 | -13.3% |
| Amounts receivable within one year | 40/41 | €8,344 | €13,028 | +€4,684 | +56.1% |
| Trade receivables | 40 | €6,914 | €12,380 | +€5,465 | +79.0% |
| Other amounts receivable | 41 | €1,430 | €648 | -€781 | -54.7% |
| Cash at bank and in hand | 54/58 | €107,768 | €88,765 | -€19,003 | -17.6% |
| Deferred charges and accrued income | 490/1 | €2,015 | €595 | -€1,420 | -70.5% |
| Total equity and liabilities | 10/49 | €169,936 | €139,663 | -€30,274 | -17.8% |
| Equity | 10/15 | €54,486 | €60,902 | +€6,415 | +11.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €54,386 | €60,802 | +€6,415 | +11.8% |
| Distributable reserves | 133 | €54,386 | €60,802 | +€6,415 | +11.8% |
| Amounts payable | 17/49 | €115,450 | €78,761 | -€36,689 | -31.8% |
| Amounts payable after more than one year | 17 | €36,340 | €23,178 | -€13,163 | -36.2% |
| Financial debts | 170/4 | €36,340 | €23,178 | -€13,163 | -36.2% |
| Amounts payable within one year | 42/48 | €79,110 | €55,584 | -€23,526 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €12,202 | €13,163 | +€960 | +7.9% |
| Trade debts | 44 | €4,696 | €5,141 | +€445 | +9.5% |
| Suppliers | 440/4 | €4,696 | €5,141 | +€445 | +9.5% |
| Taxes, remuneration and social security | 45 | €9,952 | €5,073 | -€4,879 | -49.0% |
| Taxes | 450/3 | €9,952 | €5,073 | -€4,879 | -49.0% |
| Other amounts payable | 47/48 | €52,259 | €32,207 | -€20,052 | -38.4% |
| Remuneration, social security and pensions | 62 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,270 | €14,534 | +€9,264 | +175.8% |
| Other operating charges | 640/8 | €1,357 | €3,929 | +€2,572 | +189.5% |
| Gross operating margin | 9900 | €72,060 | €76,140 | +€4,080 | +5.7% |
| Operating profit (loss) | 9901 | €65,364 | €57,676 | -€7,688 | -11.8% |
| Financial income | 75/76B | €12,283 | €13 | -€12,271 | -99.9% |
| Recurring financial income | 75 | €12,283 | €13 | -€12,271 | -99.9% |
| Non-recurring financial income | 76B | €12,283 | - | -€12,283 | |
| Financial charges | 65/66B | €1,421 | €2,335 | +€915 | +64.4% |
| Recurring financial charges | 65 | €1,421 | €2,335 | +€915 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €76,227 | €55,354 | -€20,873 | -27.4% |
| Income taxes | 67/77 | €22,023 | €19,552 | -€2,471 | -11.2% |
| Profit (loss) for the period | 9904 | €54,204 | €35,802 | -€18,402 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,204 | €35,802 | -€18,402 | -33.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.