J&F Management: what changed
J&F Management
Largest movements
- Receivables within one year +€35,150
up €35,150 (+802%), from €4,385 to €39,535
of which Other amounts receivable: +€25,597
- Cash +€11,165
up €11,165 (+79.4%), from €14,061 to €25,225
mainly Net result for the year (+€60,101) and Tax, wage and social debts (+€9,403)
- Receivables after one year +€5,000
new in 2025: €5,000
- Deferred charges and accrued income +€2,500
up €2,500, from €0 to €2,500
- Profit (loss) carried forward +€60,101
up €60,101, from -€4,220 to €55,881
- Other debts -€14,648
down €14,648 (-100%), from €14,648 to €0
- Tax, wage and social debts +€9,403
up €9,403 (+190%), from €4,948 to €14,351
- Trade debts -€1,040
down €1,040 (-35.0%), from €2,969 to €1,928
- Gross operating margin +€87,765
up €87,765, from -€11,756 to €76,009
- Taxes +€14,198
up €14,198 (+9,278%), from €153 to €14,351
- Financial income +€856
up €856, from €0 to €856
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 | €18,445 | €72,260 | +€53,815 | +292% |
| Current assets | 29/58 | €18,445 | €72,260 | +€53,815 | +292% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Other amounts receivable | 291 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €4,385 | €39,535 | +€35,150 | +802% |
| Trade receivables | 40 | €3,726 | €13,279 | +€9,553 | +256% |
| Other amounts receivable | 41 | €659 | €26,256 | +€25,597 | +3,887% |
| Cash at bank and in hand | 54/58 | €14,061 | €25,225 | +€11,165 | +79.4% |
| Deferred charges and accrued income | 490/1 | €0 | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €18,445 | €72,260 | +€53,815 | +292% |
| Equity | 10/15 | -€4,120 | €55,981 | +€60,101 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,220 | €55,881 | +€60,101 | |
| Amounts payable | 17/49 | €22,565 | €16,279 | -€6,286 | -27.9% |
| Amounts payable within one year | 42/48 | €22,565 | €16,279 | -€6,286 | -27.9% |
| Trade debts | 44 | €2,969 | €1,928 | -€1,040 | -35.0% |
| Suppliers | 440/4 | €2,969 | €1,928 | -€1,040 | -35.0% |
| Taxes, remuneration and social security | 45 | €4,948 | €14,351 | +€9,403 | +190% |
| Taxes | 450/3 | €4,948 | €14,351 | +€9,403 | +190% |
| Other amounts payable | 47/48 | €14,648 | €0 | -€14,648 | -100% |
| Other operating charges | 640/8 | €404 | €510 | +€106 | +26.4% |
| Gross operating margin | 9900 | -€11,756 | €76,009 | +€87,765 | |
| Operating profit (loss) | 9901 | -€12,160 | €75,499 | +€87,659 | |
| Financial income | 75/76B | €0 | €856 | +€856 | |
| Recurring financial income | 75 | €0 | €856 | +€856 | |
| Financial charges | 65/66B | €1,577 | €1,903 | +€326 | +20.7% |
| Recurring financial charges | 65 | €1,577 | €1,903 | +€326 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,737 | €74,452 | +€88,189 | |
| Income taxes | 67/77 | €153 | €14,351 | +€14,198 | +9,278% |
| Profit (loss) for the period | 9904 | -€13,890 | €60,101 | +€73,991 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,890 | €60,101 | +€73,991 |
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 3 November 2026 via checked.be.