JnD: 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.
JnD
Largest movements
- Receivables within one year +€26,797
up €26,797 (+63.7%), from €42,053 to €68,850
of which Trade receivables: +€36,402
- Tangible fixed assets -€19,719
down €19,719 (-31.9%), from €61,773 to €42,054
of which Plant, machinery and equipment: -€14,365
- Cash -€7,004
down €7,004 (-8.8%), from €79,518 to €72,514
mainly Receivables within one year (-€26,797) and Debts after one year (-€10,871)
- Deferred charges and accrued income +€4,039
up €4,039 (+114%), from €3,552 to €7,591
- Debts after one year -€10,871
down €10,871 (-50.8%), from €21,390 to €10,519
- Reserves +€8,951
up €8,951 (+7.4%), from €121,306 to €130,257
- Trade debts +€8,860
up €8,860 (+46.8%), from €18,926 to €27,785
- Other debts -€6,074
no longer reported in 2024 (was €6,074)
- Tax, wage and social debts +€2,216
up €2,216 (+38.0%), from €5,838 to €8,054
of which Taxes: +€1,621
- Gross operating margin -€37,230
down €37,230 (-48.5%), from €76,755 to €39,525
- Depreciation -€5,277
down €5,277 (-17.7%), from €29,783 to €24,506
- Taxes -€3,306
down €3,306 (-51.6%), from €6,408 to €3,102
- Other operating charges +€1,431
up €1,431 (+129%), from €1,107 to €2,539
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.
Derived cash bridge
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 | €187,697 | €191,811 | +€4,114 | +2.2% |
| Fixed assets | 21/28 | €62,573 | €42,855 | -€19,718 | -31.5% |
| Intangible fixed assets | 21 | - | €1 | +€1 | |
| Tangible fixed assets | 22/27 | €61,773 | €42,054 | -€19,719 | -31.9% |
| Plant, machinery and equipment | 23 | €38,861 | €24,496 | -€14,365 | -37.0% |
| Furniture and vehicles | 24 | €22,912 | €17,558 | -€5,354 | -23.4% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €125,124 | €148,956 | +€23,832 | +19.0% |
| Amounts receivable within one year | 40/41 | €42,053 | €68,850 | +€26,797 | +63.7% |
| Trade receivables | 40 | €11,716 | €48,118 | +€36,402 | +311% |
| Other amounts receivable | 41 | €30,337 | €20,732 | -€9,605 | -31.7% |
| Cash at bank and in hand | 54/58 | €79,518 | €72,514 | -€7,004 | -8.8% |
| Deferred charges and accrued income | 490/1 | €3,552 | €7,591 | +€4,039 | +114% |
| Total equity and liabilities | 10/49 | €187,697 | €191,811 | +€4,114 | +2.2% |
| Equity | 10/15 | €126,306 | €135,257 | +€8,951 | +7.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,306 | €130,257 | +€8,951 | +7.4% |
| Distributable reserves | 133 | €121,306 | €130,257 | +€8,951 | +7.4% |
| Amounts payable | 17/49 | €61,391 | €56,554 | -€4,837 | -7.9% |
| Amounts payable after more than one year | 17 | €21,390 | €10,519 | -€10,871 | -50.8% |
| Financial debts | 170/4 | €21,390 | €10,519 | -€10,871 | -50.8% |
| Amounts payable within one year | 42/48 | €40,001 | €46,035 | +€6,034 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €9,163 | €10,196 | +€1,033 | +11.3% |
| Trade debts | 44 | €18,926 | €27,785 | +€8,860 | +46.8% |
| Suppliers | 440/4 | €18,926 | €27,785 | +€8,860 | +46.8% |
| Taxes, remuneration and social security | 45 | €5,838 | €8,054 | +€2,216 | +38.0% |
| Taxes | 450/3 | €5,838 | €7,458 | +€1,621 | +27.8% |
| Remuneration and social security | 454/9 | - | €596 | +€596 | |
| Other amounts payable | 47/48 | €6,074 | - | -€6,074 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,783 | €24,506 | -€5,277 | -17.7% |
| Other operating charges | 640/8 | €1,107 | €2,539 | +€1,431 | +129% |
| Gross operating margin | 9900 | €76,755 | €39,525 | -€37,230 | -48.5% |
| Operating profit (loss) | 9901 | €45,865 | €12,481 | -€33,385 | -72.8% |
| Financial income | 75/76B | - | €96 | +€96 | |
| Recurring financial income | 75 | - | €96 | +€96 | |
| Financial charges | 65/66B | €826 | €523 | -€303 | -36.6% |
| Recurring financial charges | 65 | €826 | €523 | -€303 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €45,040 | €12,053 | -€32,987 | -73.2% |
| Income taxes | 67/77 | €6,408 | €3,102 | -€3,306 | -51.6% |
| Profit (loss) for the period | 9904 | €38,632 | €8,951 | -€29,681 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,632 | €8,951 | -€29,681 | -76.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.