JLD HOME: 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 HOME
Largest movements
- Receivables within one year -€9,203
down €9,203 (-60.1%), from €15,301 to €6,098
of which Trade receivables: -€7,391
- Cash -€6,769
down €6,769 (-96.7%), from €7,000 to €231
mainly Net result for the year (-€28,203) and Tax, wage and social debts (-€16,000)
- Tangible fixed assets -€4,154
down €4,154 (-90.8%), from €4,576 to €422
of which Furniture and vehicles: -€3,386
- Profit (loss) carried forward -€28,203
down €28,203 (-381%), from -€7,412 to -€35,615
- Other debts +€18,999
up €18,999 (+111%), from €17,192 to €36,191
- Tax, wage and social debts -€16,000
no longer reported in 2025 (was €16,000)
of which Remuneration and social security: -€8,800
- Trade debts +€5,077
up €5,077 (+850%), from €597 to €5,674
- Gross operating margin -€28,432
down €28,432, from €4,595 to -€23,837
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.
Derived cash bridge
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 | €26,877 | €6,750 | -€20,127 | -74.9% |
| Fixed assets | 21/28 | €4,576 | €422 | -€4,154 | -90.8% |
| Tangible fixed assets | 22/27 | €4,576 | €422 | -€4,154 | -90.8% |
| Plant, machinery and equipment | 23 | €940 | €172 | -€768 | -81.7% |
| Furniture and vehicles | 24 | €3,636 | €249 | -€3,386 | -93.1% |
| Current assets | 29/58 | €22,301 | €6,329 | -€15,973 | -71.6% |
| Amounts receivable within one year | 40/41 | €15,301 | €6,098 | -€9,203 | -60.1% |
| Trade receivables | 40 | €12,307 | €4,916 | -€7,391 | -60.1% |
| Other amounts receivable | 41 | €2,994 | €1,182 | -€1,812 | -60.5% |
| Cash at bank and in hand | 54/58 | €7,000 | €231 | -€6,769 | -96.7% |
| Total equity and liabilities | 10/49 | €26,877 | €6,750 | -€20,127 | -74.9% |
| Equity | 10/15 | -€6,912 | -€35,115 | -€28,203 | -408% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,412 | -€35,615 | -€28,203 | -381% |
| Amounts payable | 17/49 | €33,789 | €41,865 | +€8,076 | +23.9% |
| Amounts payable within one year | 42/48 | €33,789 | €41,865 | +€8,076 | +23.9% |
| Trade debts | 44 | €597 | €5,674 | +€5,077 | +850% |
| Suppliers | 440/4 | €597 | €5,674 | +€5,077 | +850% |
| Taxes, remuneration and social security | 45 | €16,000 | - | -€16,000 | |
| Taxes | 450/3 | €7,200 | - | -€7,200 | |
| Remuneration and social security | 454/9 | €8,800 | - | -€8,800 | |
| Other amounts payable | 47/48 | €17,192 | €36,191 | +€18,999 | +111% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,156 | €4,154 | -€2 | 0.0% |
| Other operating charges | 640/8 | €155 | €160 | +€5 | +3.1% |
| Gross operating margin | 9900 | €4,595 | -€23,837 | -€28,432 | |
| Operating profit (loss) | 9901 | €283 | -€28,151 | -€28,435 | |
| Financial income | 75/76B | €10 | €32 | +€22 | +225% |
| Recurring financial income | 75 | €10 | €32 | +€22 | +225% |
| Financial charges | 65/66B | €87 | €84 | -€3 | -4.0% |
| Recurring financial charges | 65 | €87 | €84 | -€3 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €206 | -€28,203 | -€28,409 | |
| Profit (loss) for the period | 9904 | €206 | -€28,203 | -€28,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €206 | -€28,203 | -€28,409 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.