JDF CONFORT: 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.
JDF CONFORT
Largest movements
- Receivables within one year +€14,327
up €14,327 (+80.6%), from €17,769 to €32,096
of which Trade receivables: +€13,064
- Tangible fixed assets +€11,547
up €11,547 (+234%), from €4,942 to €16,489
- Cash -€838
down €838 (-68.4%), from €1,224 to €386
- Other debts +€13,381
new in 2023: €13,381
- Trade debts +€6,691
up €6,691 (+32.8%), from €20,396 to €27,087
- Tax, wage and social debts +€3,918
up €3,918 (+1,202%), from €326 to €4,244
of which Remuneration and social security: +€3,416
- Profit (loss) carried forward +€1,046
up €1,046 (+86.2%), from €1,213 to €2,260
- Gross operating margin +€14,772
up €14,772 (+922%), from €1,603 to €16,375
- Staff costs +€12,840
new in 2023: €12,840
- Depreciation +€2,896
up €2,896 (+5,034%), from €58 to €2,953
- Other operating charges +€1,086
new in 2023: €1,086
- Financial charges +€551
up €551 (+9,177%), from €6 to €557
From the 2021 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,936 | €48,972 | +€25,036 | +105% |
| Fixed assets | 21/28 | €4,942 | €16,489 | +€11,547 | +234% |
| Tangible fixed assets | 22/27 | €4,942 | €16,489 | +€11,547 | +234% |
| Furniture and vehicles | 24 | €4,942 | €16,489 | +€11,547 | +234% |
| Current assets | 29/58 | €18,993 | €32,483 | +€13,489 | +71.0% |
| Amounts receivable within one year | 40/41 | €17,769 | €32,096 | +€14,327 | +80.6% |
| Trade receivables | 40 | €17,559 | €30,623 | +€13,064 | +74.4% |
| Other amounts receivable | 41 | €210 | €1,473 | +€1,263 | +603% |
| Cash at bank and in hand | 54/58 | €1,224 | €386 | -€838 | -68.4% |
| Total equity and liabilities | 10/49 | €23,936 | €48,972 | +€25,036 | +105% |
| Equity | 10/15 | €3,213 | €4,260 | +€1,046 | +32.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,213 | €2,260 | +€1,046 | +86.2% |
| Amounts payable | 17/49 | €20,722 | €44,712 | +€23,990 | +116% |
| Amounts payable within one year | 42/48 | €20,722 | €44,712 | +€23,990 | +116% |
| Trade debts | 44 | €20,396 | €27,087 | +€6,691 | +32.8% |
| Suppliers | 440/4 | €20,396 | €27,087 | +€6,691 | +32.8% |
| Taxes, remuneration and social security | 45 | €326 | €4,244 | +€3,918 | +1,202% |
| Taxes | 450/3 | €326 | €829 | +€503 | +154% |
| Remuneration and social security | 454/9 | - | €3,416 | +€3,416 | |
| Other amounts payable | 47/48 | - | €13,381 | +€13,381 | |
| Remuneration, social security and pensions | 62 | - | €12,840 | +€12,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €2,953 | +€2,896 | +5,034% |
| Other operating charges | 640/8 | - | €1,086 | +€1,086 | |
| Gross operating margin | 9900 | €1,603 | €16,375 | +€14,772 | +922% |
| Operating profit (loss) | 9901 | €1,545 | -€504 | -€2,050 | |
| Financial income | 75/76B | - | €97 | +€97 | |
| Recurring financial income | 75 | - | €97 | +€97 | |
| Financial charges | 65/66B | €6 | €557 | +€551 | +9,177% |
| Recurring financial charges | 65 | €6 | €557 | +€551 | +9,177% |
| Profit (loss) for the period before taxes | 9903 | €1,539 | -€964 | -€2,503 | |
| Income taxes | 67/77 | €326 | - | -€326 | |
| Profit (loss) for the period | 9904 | €1,213 | -€964 | -€2,177 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,213 | -€964 | -€2,177 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.