JOURDAN: 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.
JOURDAN
Largest movements
- Tangible fixed assets +€193,320
up €193,320 (+65.9%), from €293,457 to €486,777
of which Furniture and vehicles: +€133,342
- Receivables within one year +€76,090
up €76,090 (+12.7%), from €597,733 to €673,823
of which Trade receivables: +€63,167
- Debts after one year +€149,821
up €149,821 (+77.0%), from €194,677 to €344,499
of which Financial debts: +€91,152
- Trade debts -€137,462
down €137,462 (-97.3%), from €141,256 to €3,794
- Other debts +€113,090
up €113,090 (+56.4%), from €200,655 to €313,746
- Profit (loss) carried forward +€60,295
up €60,295 (+33.0%), from €182,769 to €243,064
- Current portion of long-term debt +€53,414
up €53,414 (+82.0%), from €65,126 to €118,539
- Gross operating margin +€309,826
up €309,826 (+113.0%), from €274,200 to €584,026
- Staff costs +€151,802
up €151,802 (+128.6%), from €118,073 to €269,875
- Depreciation +€104,629
up €104,629 (+131.7%), from €79,423 to €184,052
- Other operating charges +€22,680
up €22,680 (+140.9%), from €16,100 to €38,781
- Financial charges +€14,563
up €14,563 (+161.6%), from €9,011 to €23,574
of which Financial charges: +€15,221
From the 31-12-2023 result to the 31-12-2024 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.
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €925,069 | €1,203,090 | +€278,022 | +30.1% |
| Fixed assets | 21/28 | €301,922 | €495,470 | +€193,548 | +64.1% |
| Intangible fixed assets | 21 | €960 | €588 | -€372 | -38.7% |
| Tangible fixed assets | 22/27 | €293,457 | €486,777 | +€193,320 | +65.9% |
| Plant, machinery and equipment | 23 | €17,224 | €9,555 | -€7,669 | -44.5% |
| Furniture and vehicles | 24 | €181,067 | €314,409 | +€133,342 | +73.6% |
| Leasing and similar rights | 25 | €95,166 | €162,813 | +€67,647 | +71.1% |
| Financial fixed assets | 28 | €7,505 | €8,105 | +€600 | +8.0% |
| Current assets | 29/58 | €623,147 | €707,620 | +€84,474 | +13.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €597,733 | €673,823 | +€76,090 | +12.7% |
| Trade receivables | 40 | €371,055 | €434,222 | +€63,167 | +17.0% |
| Other amounts receivable | 41 | €226,677 | €239,601 | +€12,923 | +5.7% |
| Cash at bank and in hand | 54/58 | €16,632 | €26,055 | +€9,424 | +56.7% |
| Deferred charges and accrued income | 490/1 | €3,782 | €2,742 | -€1,040 | -27.5% |
| Total equity and liabilities | 10/49 | €925,069 | €1,203,090 | +€278,022 | +30.1% |
| Equity | 10/15 | €305,729 | €366,024 | +€60,295 | +19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,360 | €104,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,610 | €20,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,750 | €83,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,769 | €243,064 | +€60,295 | +33.0% |
| Amounts payable | 17/49 | €619,340 | €837,067 | +€217,727 | +35.2% |
| Amounts payable after more than one year | 17 | €194,677 | €344,499 | +€149,821 | +77.0% |
| Financial debts | 170/4 | €194,677 | €285,830 | +€91,152 | +46.8% |
| Trade debts | 175 | - | €58,669 | +€58,669 | |
| Amounts payable within one year | 42/48 | €424,662 | €481,478 | +€56,816 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €65,126 | €118,539 | +€53,414 | +82.0% |
| Trade debts | 44 | €141,256 | €3,794 | -€137,462 | -97.3% |
| Suppliers | 440/4 | €141,256 | €3,794 | -€137,462 | -97.3% |
| Taxes, remuneration and social security | 45 | €17,625 | €45,399 | +€27,773 | +157.6% |
| Taxes | 450/3 | €680 | €5,092 | +€4,412 | +649.2% |
| Remuneration and social security | 454/9 | €16,946 | €40,307 | +€23,361 | +137.9% |
| Other amounts payable | 47/48 | €200,655 | €313,746 | +€113,090 | +56.4% |
| Accrued charges and deferred income | 492/3 | €0 | €11,090 | +€11,090 | |
| Non-recurring operating income | 76A | €3,109 | €1,437 | -€1,672 | -53.8% |
| Remuneration, social security and pensions | 62 | €118,073 | €269,875 | +€151,802 | +128.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,423 | €184,052 | +€104,629 | +131.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,146 | €0 | -€1,146 | -100.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €16,100 | €38,781 | +€22,680 | +140.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €274,200 | €584,026 | +€309,826 | +113.0% |
| Operating profit (loss) | 9901 | €59,457 | €91,318 | +€31,861 | +53.6% |
| Financial income | 75/76B | €116 | €539 | +€424 | +366.6% |
| Recurring financial income | 75 | €116 | €539 | +€424 | +366.6% |
| Financial charges | 65/66B | €9,011 | €23,574 | +€14,563 | +161.6% |
| Recurring financial charges | 65 | €8,353 | €23,574 | +€15,221 | +182.2% |
| Non-recurring financial charges | 66B | €658 | €0 | -€658 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €50,562 | €68,284 | +€17,722 | +35.0% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | - | €7,989 | +€7,989 | |
| Profit (loss) for the period | 9904 | €50,562 | €60,295 | +€9,733 | +19.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €50,562 | €60,295 | +€9,733 | +19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.