JLD ENGINEERING: 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 ENGINEERING
Largest movements
- Cash +€10,269
up €10,269 (+145.2%), from €7,074 to €17,343
mainly Net result for the year (+€29,891) and Tax, wage and social debts (+€4,373)
- Receivables within one year +€2,110
up €2,110 (+20.9%), from €10,077 to €12,186
of which Trade receivables: +€1,251
- Profit (loss) carried forward +€29,891
up €29,891 (+68.9%), from -€43,383 to -€13,493
- Other debts -€21,805
down €21,805 (-98.3%), from €22,184 to €379
- Tax, wage and social debts +€4,373
up €4,373 (+88.1%), from €4,966 to €9,338
- Trade debts -€464
down €464 (-16.1%), from €2,888 to €2,424
- Gross operating margin +€61,545
up €61,545, from -€26,271 to €35,274
- Taxes +€1,931
up €1,931 (+850.1%), from €227 to €2,159
- Other operating charges +€1,646
up €1,646 (+147.5%), from €1,116 to €2,762
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 | €20,354 | €32,348 | +€11,994 | +58.9% |
| Fixed assets | 21/28 | €1,110 | €857 | -€253 | -22.8% |
| Tangible fixed assets | 22/27 | €1,011 | €758 | -€253 | -25.0% |
| Furniture and vehicles | 24 | €1,011 | €758 | -€253 | -25.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €19,244 | €31,491 | +€12,246 | +63.6% |
| Amounts receivable within one year | 40/41 | €10,077 | €12,186 | +€2,110 | +20.9% |
| Trade receivables | 40 | €10,077 | €11,328 | +€1,251 | +12.4% |
| Other amounts receivable | 41 | - | €858 | +€858 | |
| Cash at bank and in hand | 54/58 | €7,074 | €17,343 | +€10,269 | +145.2% |
| Deferred charges and accrued income | 490/1 | €2,094 | €1,962 | -€132 | -6.3% |
| Total equity and liabilities | 10/49 | €20,354 | €32,348 | +€11,994 | +58.9% |
| Equity | 10/15 | -€9,683 | €20,207 | +€29,891 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,700 | €13,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,700 | €11,700 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,383 | -€13,493 | +€29,891 | +68.9% |
| Amounts payable | 17/49 | €30,038 | €12,141 | -€17,897 | -59.6% |
| Amounts payable within one year | 42/48 | €30,038 | €12,141 | -€17,897 | -59.6% |
| Trade debts | 44 | €2,888 | €2,424 | -€464 | -16.1% |
| Suppliers | 440/4 | €2,888 | €2,424 | -€464 | -16.1% |
| Taxes, remuneration and social security | 45 | €4,966 | €9,338 | +€4,373 | +88.1% |
| Taxes | 450/3 | €4,966 | €9,338 | +€4,373 | +88.1% |
| Other amounts payable | 47/48 | €22,184 | €379 | -€21,805 | -98.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €253 | €253 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,116 | €2,762 | +€1,646 | +147.5% |
| Gross operating margin | 9900 | -€26,271 | €35,274 | +€61,545 | |
| Operating profit (loss) | 9901 | -€27,639 | €32,260 | +€59,899 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -20.8% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -20.8% |
| Financial charges | 65/66B | €203 | €212 | +€10 | +4.9% |
| Recurring financial charges | 65 | €203 | €212 | +€10 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,840 | €32,049 | +€59,889 | |
| Income taxes | 67/77 | €227 | €2,159 | +€1,931 | +850.1% |
| Profit (loss) for the period | 9904 | -€28,067 | €29,891 | +€57,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,067 | €29,891 | +€57,958 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.