J.C.F. DIFFUSION: 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.
J.C.F. DIFFUSION
Largest movements
- Cash -€3,244
down €3,244 (-78.0%), from €4,158 to €913
mainly Other debts (-€10,927) and Tax, wage and social debts (-€271)
- Tangible fixed assets -€1,587
down €1,587 (-25.0%), from €6,346 to €4,760
- Receivables within one year -€680
no longer reported in 2025 (was €680)
- Other debts -€10,927
down €10,927 (-21.9%), from €49,804 to €38,877
- Profit (loss) carried forward +€5,688
up €5,688 (+10.9%), from -€52,313 to -€46,625
- Tax, wage and social debts -€271
down €271 (-31.5%), from €861 to €590
- Gross operating margin +€1,140
up €1,140 (+18.4%), from €6,179 to €7,319
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.
Cash bridge derived
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 | €11,184 | €5,673 | -€5,511 | -49.3% |
| Fixed assets | 21/28 | €6,346 | €4,760 | -€1,587 | -25.0% |
| Tangible fixed assets | 22/27 | €6,346 | €4,760 | -€1,587 | -25.0% |
| Plant, machinery and equipment | 23 | €6,346 | €4,760 | -€1,587 | -25.0% |
| Current assets | 29/58 | €4,838 | €913 | -€3,924 | -81.1% |
| Amounts receivable within one year | 40/41 | €680 | - | -€680 | |
| Trade receivables | 40 | €680 | - | -€680 | |
| Cash at bank and in hand | 54/58 | €4,158 | €913 | -€3,244 | -78.0% |
| Total equity and liabilities | 10/49 | €11,184 | €5,673 | -€5,511 | -49.3% |
| Equity | 10/15 | -€39,481 | -€33,793 | +€5,688 | +14.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,632 | €6,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,772 | €4,772 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,313 | -€46,625 | +€5,688 | +10.9% |
| Amounts payable | 17/49 | €50,665 | €39,467 | -€11,198 | -22.1% |
| Amounts payable within one year | 42/48 | €50,665 | €39,467 | -€11,198 | -22.1% |
| Taxes, remuneration and social security | 45 | €861 | €590 | -€271 | -31.5% |
| Taxes | 450/3 | €861 | €590 | -€271 | -31.5% |
| Other amounts payable | 47/48 | €49,804 | €38,877 | -€10,927 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €1,587 | = | 0.0% |
| Gross operating margin | 9900 | €6,179 | €7,319 | +€1,140 | +18.4% |
| Operating profit (loss) | 9901 | €4,593 | €5,732 | +€1,140 | +24.8% |
| Financial charges | 65/66B | €72 | €45 | -€27 | -37.8% |
| Recurring financial charges | 65 | €72 | €45 | -€27 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €4,521 | €5,688 | +€1,167 | +25.8% |
| Profit (loss) for the period | 9904 | €4,521 | €5,688 | +€1,167 | +25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,521 | €5,688 | +€1,167 | +25.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.