LE JDA GEMBLOUX: 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.
LE JDA GEMBLOUX
Largest movements
- Receivables within one year -€14,341
down €14,341 (-64.0%), from €22,391 to €8,050
of which Trade receivables: -€7,898
- Tangible fixed assets -€9,914
down €9,914 (-10.6%), from €93,888 to €83,974
of which Furniture and vehicles: -€10,432
- Cash -€7,708
down €7,708 (-14.4%), from €53,679 to €45,971
mainly Debts after one year (-€24,164) and Investment in fixed assets (net) (-€10,520)
- Deferred charges and accrued income -€2,191
down €2,191 (-72.4%), from €3,024 to €833
- Debts after one year -€24,164
down €24,164 (-34.4%), from €70,183 to €46,020
- Tax, wage and social debts +€9,009
up €9,009 (+55.6%), from €16,190 to €25,199
of which Remuneration and social security: +€6,626
- Profit (loss) carried forward -€7,769
down €7,769 (-98.8%), from €7,861 to €92
- Other debts -€7,564
down €7,564 (-83.2%), from €9,092 to €1,528
- Trade debts -€3,789
down €3,789 (-21.4%), from €17,698 to €13,909
- Depreciation +€6,725
up €6,725 (+47.9%), from €14,025 to €20,750
- Staff costs +€5,780
up €5,780 (+3.8%), from €151,490 to €157,270
- Financial charges +€3,574
up €3,574 (+29.1%), from €12,271 to €15,845
- Gross operating margin +€2,555
up €2,555 (+1.4%), from €185,173 to €187,728
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 | €199,798 | €165,009 | -€34,789 | -17.4% |
| Formation expenses | 20 | €1 | €1 | = | 0.0% |
| Fixed assets | 21/28 | €94,203 | €83,974 | -€10,229 | -10.9% |
| Tangible fixed assets | 22/27 | €93,888 | €83,974 | -€9,914 | -10.6% |
| Land and buildings | 22 | €30,185 | €30,703 | +€518 | +1.7% |
| Furniture and vehicles | 24 | €63,703 | €53,271 | -€10,432 | -16.4% |
| Financial fixed assets | 28 | €315 | - | -€315 | |
| Current assets | 29/58 | €105,593 | €81,034 | -€24,559 | -23.3% |
| Stocks and contracts in progress | 3 | €26,500 | €26,180 | -€319 | -1.2% |
| Stocks | 30/36 | €26,500 | €26,180 | -€319 | -1.2% |
| Amounts receivable within one year | 40/41 | €22,391 | €8,050 | -€14,341 | -64.0% |
| Trade receivables | 40 | €14,062 | €6,163 | -€7,898 | -56.2% |
| Other amounts receivable | 41 | €8,329 | €1,887 | -€6,442 | -77.3% |
| Cash at bank and in hand | 54/58 | €53,679 | €45,971 | -€7,708 | -14.4% |
| Deferred charges and accrued income | 490/1 | €3,024 | €833 | -€2,191 | -72.4% |
| Total equity and liabilities | 10/49 | €199,798 | €165,009 | -€34,789 | -17.4% |
| Equity | 10/15 | €57,861 | €49,592 | -€8,269 | -14.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €34,500 | -€500 | -1.4% |
| Distributable reserves | 133 | €35,000 | €34,500 | -€500 | -1.4% |
| Profit (loss) carried forward | 14 | €7,861 | €92 | -€7,769 | -98.8% |
| Amounts payable | 17/49 | €141,937 | €115,417 | -€26,520 | -18.7% |
| Amounts payable after more than one year | 17 | €70,183 | €46,020 | -€24,164 | -34.4% |
| Financial debts | 170/4 | €70,183 | €46,020 | -€24,164 | -34.4% |
| Amounts payable within one year | 42/48 | €71,753 | €69,397 | -€2,356 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €28,773 | €28,761 | -€12 | 0.0% |
| Trade debts | 44 | €17,698 | €13,909 | -€3,789 | -21.4% |
| Suppliers | 440/4 | €17,698 | €13,909 | -€3,789 | -21.4% |
| Taxes, remuneration and social security | 45 | €16,190 | €25,199 | +€9,009 | +55.6% |
| Taxes | 450/3 | €339 | €2,722 | +€2,383 | +703% |
| Remuneration and social security | 454/9 | €15,851 | €22,477 | +€6,626 | +41.8% |
| Other amounts payable | 47/48 | €9,092 | €1,528 | -€7,564 | -83.2% |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Remuneration, social security and pensions | 62 | €151,490 | €157,270 | +€5,780 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,025 | €20,750 | +€6,725 | +47.9% |
| Other operating charges | 640/8 | €2,859 | €1,857 | -€1,002 | -35.0% |
| Gross operating margin | 9900 | €185,173 | €187,728 | +€2,555 | +1.4% |
| Operating profit (loss) | 9901 | €16,799 | €7,851 | -€8,948 | -53.3% |
| Financial income | 75/76B | €106 | €3 | -€103 | -97.2% |
| Recurring financial income | 75 | €106 | €3 | -€103 | -97.2% |
| Financial charges | 65/66B | €12,271 | €15,845 | +€3,574 | +29.1% |
| Recurring financial charges | 65 | €12,271 | €15,845 | +€3,574 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €4,634 | -€7,991 | -€12,625 | |
| Income taxes | 67/77 | €239 | €278 | +€39 | +16.3% |
| Profit (loss) for the period | 9904 | €4,395 | -€8,269 | -€12,664 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,395 | -€8,269 | -€12,664 |
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 18 October 2026 via checked.be.