j&f concept: 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.
j&f concept
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€6,639
down €6,639 (-9.2%), from €71,780 to €65,141
- Other debts +€6,597
up €6,597 (+20.2%), from €32,731 to €39,328
- Gross operating margin -€6,525
down €6,525, from €398 to -€6,127
- Taxes -€5,151
no longer reported in 2023 (was €5,151)
- Other operating charges -€215
down €215 (-52.3%), from €412 to €197
- Financial charges -€161
down €161 (-33.8%), from €477 to €316
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,000 | €120,000 | = | 0.0% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €120,000 | €120,000 | = | 0.0% |
| Equity | 10/15 | €86,040 | €79,401 | -€6,639 | -7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €71,780 | €65,141 | -€6,639 | -9.2% |
| Amounts payable | 17/49 | €33,960 | €40,599 | +€6,639 | +19.5% |
| Amounts payable within one year | 42/48 | €33,960 | €40,599 | +€6,639 | +19.5% |
| Financial debts | 43 | €1,160 | €1,202 | +€42 | +3.6% |
| Credit institutions | 430/8 | €1,160 | €1,202 | +€42 | +3.6% |
| Taxes, remuneration and social security | 45 | €69 | €69 | = | 0.0% |
| Taxes | 450/3 | €69 | €69 | = | 0.0% |
| Other amounts payable | 47/48 | €32,731 | €39,328 | +€6,597 | +20.2% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €412 | €197 | -€215 | -52.3% |
| Gross operating margin | 9900 | €398 | -€6,127 | -€6,525 | |
| Operating profit (loss) | 9901 | -€14 | -€6,323 | -€6,309 | -44,461% |
| Financial charges | 65/66B | €477 | €316 | -€161 | -33.8% |
| Recurring financial charges | 65 | €477 | €316 | -€161 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€491 | -€6,639 | -€6,148 | -1,251% |
| Income taxes | 67/77 | €5,151 | - | -€5,151 | |
| Profit (loss) for the period | 9904 | -€5,642 | -€6,639 | -€997 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,642 | -€6,639 | -€997 | -17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.