JDFB FINANCE: 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.
JDFB FINANCE
Largest movements
- Cash -€175,796
down €175,796 (-35.7%), from €492,821 to €317,025
mainly Other debts (-€304,850) and Contributions, distributions and other (-€299,436)
- Receivables within one year -€11,947
down €11,947 (-6.7%), from €177,461 to €165,514
- Other debts -€304,850
down €304,850 (-50.4%), from €604,287 to €299,436
- Tax, wage and social debts +€111,328
up €111,328 (+219%), from €50,861 to €162,189
of which Taxes: +€106,585
- Taxes +€109,276
up €109,276 (+3,495%), from €3,126 to €112,402
- Staff costs +€97,750
up €97,750 (+29.3%), from €333,588 to €431,338
- Gross operating margin +€13,321
up €13,321 (+1.6%), from €844,653 to €857,974
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.
Derived cash bridge
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 | €682,425 | €495,737 | -€186,688 | -27.4% |
| Formation expenses | 20 | €491 | €0 | -€491 | -100% |
| Fixed assets | 21/28 | €11,653 | €13,018 | +€1,365 | +11.7% |
| Tangible fixed assets | 22/27 | €11,653 | €13,018 | +€1,365 | +11.7% |
| Furniture and vehicles | 24 | €11,653 | €13,018 | +€1,365 | +11.7% |
| Current assets | 29/58 | €670,281 | €482,719 | -€187,562 | -28.0% |
| Amounts receivable within one year | 40/41 | €177,461 | €165,514 | -€11,947 | -6.7% |
| Trade receivables | 40 | €177,461 | €165,514 | -€11,947 | -6.7% |
| Cash at bank and in hand | 54/58 | €492,821 | €317,025 | -€175,796 | -35.7% |
| Deferred charges and accrued income | 490/1 | - | €181 | +€181 | |
| Total equity and liabilities | 10/49 | €682,425 | €495,737 | -€186,688 | -27.4% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €677,425 | €490,737 | -€186,688 | -27.6% |
| Amounts payable within one year | 42/48 | €671,807 | €485,400 | -€186,407 | -27.7% |
| Financial debts | 43 | €14,385 | €19,935 | +€5,550 | +38.6% |
| Credit institutions | 430/8 | €14,385 | €19,935 | +€5,550 | +38.6% |
| Trade debts | 44 | €2,274 | €3,840 | +€1,566 | +68.9% |
| Suppliers | 440/4 | €2,274 | €3,840 | +€1,566 | +68.9% |
| Taxes, remuneration and social security | 45 | €50,861 | €162,189 | +€111,328 | +219% |
| Taxes | 450/3 | €9,101 | €115,686 | +€106,585 | +1,171% |
| Remuneration and social security | 454/9 | €41,760 | €46,503 | +€4,743 | +11.4% |
| Other amounts payable | 47/48 | €604,287 | €299,436 | -€304,850 | -50.4% |
| Accrued charges and deferred income | 492/3 | €5,618 | €5,337 | -€281 | -5.0% |
| Remuneration, social security and pensions | 62 | €333,588 | €431,338 | +€97,750 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,487 | €3,631 | +€144 | +4.1% |
| Other operating charges | 640/8 | - | €1,013 | +€1,013 | |
| Gross operating margin | 9900 | €844,653 | €857,974 | +€13,321 | +1.6% |
| Operating profit (loss) | 9901 | €507,578 | €421,991 | -€85,587 | -16.9% |
| Financial income | 75/76B | - | €170 | +€170 | |
| Recurring financial income | 75 | - | €170 | +€170 | |
| Financial charges | 65/66B | €2,026 | €10,323 | +€8,297 | +409% |
| Recurring financial charges | 65 | €2,026 | €10,323 | +€8,297 | +409% |
| Profit (loss) for the period before taxes | 9903 | €505,552 | €411,838 | -€93,713 | -18.5% |
| Income taxes | 67/77 | €3,126 | €112,402 | +€109,276 | +3,495% |
| Profit (loss) for the period | 9904 | €502,425 | €299,436 | -€202,989 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €502,425 | €299,436 | -€202,989 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.