JSD & CO: 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.
JSD & CO
Largest movements
- Receivables within one year -€20,886
down €20,886 (-36.5%), from €57,295 to €36,409
of which Trade receivables: -€19,406
- Current portion of long-term debt -€14,681
down €14,681 (-41.6%), from €35,301 to €20,620
- Debts after one year -€13,652
no longer reported in 2024 (was €13,652)
- Other debts +€8,199
up €8,199 (+847%), from €968 to €9,167
- Trade debts -€3,339
down €3,339 (-9.0%), from €37,124 to €33,785
- Gross operating margin -€55,141
down €55,141 (-32.3%), from €170,644 to €115,503
- Turnover -€39,185
down €39,185 (-12.7%), from €308,298 to €269,113
- Depreciation -€32,024
down €32,024 (-59.8%), from €53,557 to €21,533
- Financial income +€20,986
up €20,986 (+2,119,754%), from €1 to €20,987
of which Non-recurring financial income: +€20,919
- Purchases and services +€15,957
up €15,957 (+11.6%), from €137,654 to €153,611
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 | €122,526 | €100,650 | -€21,877 | -17.9% |
| Fixed assets | 21/28 | €64,928 | €63,895 | -€1,033 | -1.6% |
| Tangible fixed assets | 22/27 | €50,928 | €49,895 | -€1,033 | -2.0% |
| Furniture and vehicles | 24 | €2,091 | €920 | -€1,171 | -56.0% |
| Leasing and similar rights | 25 | €48,837 | €48,975 | +€138 | +0.3% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €57,598 | €36,754 | -€20,844 | -36.2% |
| Amounts receivable within one year | 40/41 | €57,295 | €36,409 | -€20,886 | -36.5% |
| Trade receivables | 40 | €55,815 | €36,409 | -€19,406 | -34.8% |
| Other amounts receivable | 41 | €1,480 | - | -€1,480 | |
| Cash at bank and in hand | 54/58 | €303 | €345 | +€42 | +14.0% |
| Total equity and liabilities | 10/49 | €122,526 | €100,650 | -€21,877 | -17.9% |
| Equity | 10/15 | €15,499 | €16,381 | +€883 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,299 | €10,181 | +€883 | +9.5% |
| Amounts payable | 17/49 | €107,028 | €84,268 | -€22,759 | -21.3% |
| Amounts payable after more than one year | 17 | €13,652 | - | -€13,652 | |
| Financial debts | 170/4 | €13,652 | - | -€13,652 | |
| Amounts payable within one year | 42/48 | €93,376 | €84,268 | -€9,108 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €35,301 | €20,620 | -€14,681 | -41.6% |
| Trade debts | 44 | €37,124 | €33,785 | -€3,339 | -9.0% |
| Suppliers | 440/4 | €37,124 | €33,785 | -€3,339 | -9.0% |
| Taxes, remuneration and social security | 45 | €19,983 | €20,696 | +€713 | +3.6% |
| Taxes | 450/3 | €2,270 | €10,423 | +€8,153 | +359% |
| Remuneration and social security | 454/9 | €17,713 | €10,273 | -€7,440 | -42.0% |
| Other amounts payable | 47/48 | €968 | €9,167 | +€8,199 | +847% |
| Turnover | 70 | €308,298 | €269,113 | -€39,185 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €137,654 | €153,611 | +€15,957 | +11.6% |
| Remuneration, social security and pensions | 62 | €79,021 | €76,303 | -€2,717 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,557 | €21,533 | -€32,024 | -59.8% |
| Other operating charges | 640/8 | €29,303 | €34,452 | +€5,148 | +17.6% |
| Gross operating margin | 9900 | €170,644 | €115,503 | -€55,141 | -32.3% |
| Operating profit (loss) | 9901 | €8,763 | -€16,786 | -€25,549 | |
| Financial income | 75/76B | €1 | €20,987 | +€20,986 | +2,119,754% |
| Recurring financial income | 75 | €1 | €67 | +€66 | +6,664% |
| Non-recurring financial income | 76B | €1 | €20,920 | +€20,919 | +2,112,990% |
| Financial charges | 65/66B | €3,375 | €3,318 | -€56 | -1.7% |
| Recurring financial charges | 65 | €2,768 | €3,049 | +€281 | +10.1% |
| Non-recurring financial charges | 66B | €606 | €269 | -€337 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €5,390 | €883 | -€4,507 | -83.6% |
| Income taxes | 67/77 | €4,188 | - | -€4,188 | |
| Profit (loss) for the period | 9904 | €1,201 | €883 | -€319 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,201 | €883 | -€319 | -26.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.