J&F BISCUITS: what changed
J&F BISCUITS
Largest movements
- Receivables within one year +€26,155
up €26,155 (+69.5%), from €37,635 to €63,790
of which Trade receivables: +€20,075
- Cash -€12,546
down €12,546 (-85.6%), from €14,662 to €2,116
mainly Trade debts (-€50,237) and Receivables within one year (-€26,155)
- Stocks and contracts -€1,687
down €1,687 (-64.9%), from €2,598 to €911
- Trade debts -€50,237
no longer reported in 2025 (was €50,237)
- Profit (loss) carried forward +€46,883
no longer reported in 2025 (was -€46,883)
- Reserves +€31,327
up €31,327 (+21,167%), from €148 to €31,475
of which Distributable reserves: +€31,327
- Tax, wage and social debts -€22,368
down €22,368 (-90.9%), from €24,601 to €2,233
- Short-term financial debts +€7,009
up €7,009 (+93.4%), from €7,500 to €14,509
- Gross operating margin +€78,335
up €78,335 (+2,184%), from €3,587 to €81,922
- Other operating charges +€1,012
up €1,012 (+66.2%), from €1,530 to €2,542
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,256 | €66,817 | +€11,561 | +20.9% |
| Current assets | 29/58 | €55,256 | €66,817 | +€11,561 | +20.9% |
| Stocks and contracts in progress | 3 | €2,598 | €911 | -€1,687 | -64.9% |
| Stocks | 30/36 | €2,598 | €911 | -€1,687 | -64.9% |
| Amounts receivable within one year | 40/41 | €37,635 | €63,790 | +€26,155 | +69.5% |
| Trade receivables | 40 | €3,890 | €23,965 | +€20,075 | +516% |
| Other amounts receivable | 41 | €33,745 | €39,824 | +€6,079 | +18.0% |
| Cash at bank and in hand | 54/58 | €14,662 | €2,116 | -€12,546 | -85.6% |
| Deferred charges and accrued income | 490/1 | €361 | - | -€361 | |
| Total equity and liabilities | 10/49 | €55,256 | €66,817 | +€11,561 | +20.9% |
| Equity | 10/15 | -€28,135 | €50,075 | +€78,210 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €148 | €31,475 | +€31,327 | +21,167% |
| Non-distributable reserves | 130/1 | €148 | €148 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €148 | €148 | +€0 | 0.0% |
| Distributable reserves | 133 | - | €31,327 | +€31,327 | |
| Profit (loss) carried forward | 14 | -€46,883 | - | +€46,883 | |
| Amounts payable | 17/49 | €83,391 | €16,742 | -€66,650 | -79.9% |
| Amounts payable within one year | 42/48 | €82,338 | €16,742 | -€65,597 | -79.7% |
| Financial debts | 43 | €7,500 | €14,509 | +€7,009 | +93.4% |
| Credit institutions | 430/8 | €7,500 | €14,509 | +€7,009 | +93.4% |
| Trade debts | 44 | €50,237 | - | -€50,237 | |
| Suppliers | 440/4 | €50,237 | - | -€50,237 | |
| Taxes, remuneration and social security | 45 | €24,601 | €2,233 | -€22,368 | -90.9% |
| Taxes | 450/3 | €24,601 | €2,233 | -€22,368 | -90.9% |
| Accrued charges and deferred income | 492/3 | €1,053 | - | -€1,053 | |
| Other operating charges | 640/8 | €1,530 | €2,542 | +€1,012 | +66.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €3,587 | €81,922 | +€78,335 | +2,184% |
| Operating profit (loss) | 9901 | €2,057 | €79,380 | +€77,323 | +3,759% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,821 | €1,170 | -€651 | -35.7% |
| Recurring financial charges | 65 | €1,821 | €1,170 | -€651 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €236 | €78,210 | +€77,974 | +33,040% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €236 | €78,210 | +€77,974 | +33,040% |
| Profit (loss) for the period to be appropriated | 9905 | €236 | €78,210 | +€77,974 | +33,040% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.