JLD GESTION: 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.
JLD GESTION
Largest movements
- Cash +€238,680
up €238,680 (+492.5%), from €48,466 to €287,146
mainly Net result for the year (+€223,294) and Tax, wage and social debts (+€32,900)
- Tangible fixed assets -€21,391
down €21,391 (-28.6%), from €74,790 to €53,399
of which Leasing and similar rights: -€15,200
- Financial fixed assets -€18,993
down €18,993 (-99.7%), from €19,043 to €50
- Receivables within one year +€17,625
new in 2025: €17,625
of which Trade receivables: +€15,125
- Reserves +€223,294
up €223,294 (+351.1%), from €63,590 to €286,884
of which Distributable reserves: +€223,294
- Tax, wage and social debts +€32,900
up €32,900 (+256.3%), from €12,835 to €45,735
of which Taxes: +€32,900
- Debts after one year -€23,434
no longer reported in 2025 (was €23,434)
- Other debts -€19,077
no longer reported in 2025 (was €19,077)
- Financial income +€201,341
new in 2025: €201,341
of which Financial income: +€201,341
- Gross operating margin +€36,067
up €36,067 (+70.6%), from €51,064 to €87,131
- Taxes +€33,478
up €33,478 (+619.9%), from €5,400 to €38,878
- Financial charges -€1,055
down €1,055 (-36.3%), from €2,906 to €1,851
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 | €143,140 | €359,104 | +€215,964 | +150.9% |
| Fixed assets | 21/28 | €93,833 | €53,449 | -€40,384 | -43.0% |
| Tangible fixed assets | 22/27 | €74,790 | €53,399 | -€21,391 | -28.6% |
| Land and buildings | 22 | €42,302 | €36,092 | -€6,210 | -14.7% |
| Plant, machinery and equipment | 23 | €645 | €232 | -€413 | -64.0% |
| Furniture and vehicles | 24 | €1,443 | €1,875 | +€432 | +29.9% |
| Leasing and similar rights | 25 | €30,400 | €15,200 | -€15,200 | -50.0% |
| Financial fixed assets | 28 | €19,043 | €50 | -€18,993 | -99.7% |
| Current assets | 29/58 | €49,307 | €305,655 | +€256,348 | +519.9% |
| Amounts receivable within one year | 40/41 | - | €17,625 | +€17,625 | |
| Trade receivables | 40 | - | €15,125 | +€15,125 | |
| Other amounts receivable | 41 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €48,466 | €287,146 | +€238,680 | +492.5% |
| Deferred charges and accrued income | 490/1 | €841 | €884 | +€43 | +5.1% |
| Total equity and liabilities | 10/49 | €143,140 | €359,104 | +€215,964 | +150.9% |
| Equity | 10/15 | €63,590 | €286,884 | +€223,294 | +351.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €63,590 | €286,884 | +€223,294 | +351.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €63,590 | €286,884 | +€223,294 | +351.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €79,550 | €72,220 | -€7,330 | -9.2% |
| Amounts payable after more than one year | 17 | €23,434 | - | -€23,434 | |
| Financial debts | 170/4 | €23,434 | - | -€23,434 | |
| Amounts payable within one year | 42/48 | €55,732 | €71,833 | +€16,101 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €22,295 | €23,434 | +€1,139 | +5.1% |
| Trade debts | 44 | €1,525 | €2,664 | +€1,139 | +74.7% |
| Suppliers | 440/4 | €1,525 | €2,664 | +€1,139 | +74.7% |
| Taxes, remuneration and social security | 45 | €12,835 | €45,735 | +€32,900 | +256.3% |
| Taxes | 450/3 | €10,610 | €43,510 | +€32,900 | +310.1% |
| Remuneration and social security | 454/9 | €2,225 | €2,225 | = | 0.0% |
| Other amounts payable | 47/48 | €19,077 | - | -€19,077 | |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,075 | €22,316 | +€241 | +1.1% |
| Other operating charges | 640/8 | €1,990 | €2,133 | +€143 | +7.2% |
| Gross operating margin | 9900 | €51,064 | €87,131 | +€36,067 | +70.6% |
| Operating profit (loss) | 9901 | €26,999 | €62,682 | +€35,683 | +132.2% |
| Financial income | 75/76B | - | €201,341 | +€201,341 | |
| Recurring financial income | 75 | - | €201,341 | +€201,341 | |
| Non-recurring financial income | 76B | - | €201,341 | +€201,341 | |
| Financial charges | 65/66B | €2,906 | €1,851 | -€1,055 | -36.3% |
| Recurring financial charges | 65 | €2,906 | €1,851 | -€1,055 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €24,093 | €262,172 | +€238,079 | +988.2% |
| Income taxes | 67/77 | €5,400 | €38,878 | +€33,478 | +619.9% |
| Profit (loss) for the period | 9904 | €18,693 | €223,294 | +€204,601 | +1094.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,693 | €223,294 | +€204,601 | +1094.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.