JEANFILS: 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.
JEANFILS
Largest movements
- Cash +€74,451
up €74,451 (+32.6%), from €228,194 to €302,645
mainly Other debts (+€237,920) and Net result for the year (+€131,068)
- Tangible fixed assets -€23,515
down €23,515 (-33.1%), from €71,145 to €47,630
of which Furniture and vehicles: -€18,990
- Other debts +€237,920
up €237,920 (+215%), from €110,619 to €348,539
- Profit (loss) carried forward -€198,932
down €198,932 (-85.5%), from €232,605 to €33,672
- Tax, wage and social debts +€37,377
up €37,377 (+483%), from €7,746 to €45,123
of which Taxes: +€36,930
- Advances received -€31,121
down €31,121 (-100.0%), from €31,121 to €0
- Trade debts +€5,540
up €5,540 (+75.0%), from €7,382 to €12,922
- Gross operating margin +€70,885
up €70,885 (+48.7%), from €145,557 to €216,442
- Taxes +€11,058
up €11,058 (+36.2%), from €30,586 to €41,643
- Staff costs +€10,862
up €10,862 (+142%), from €7,654 to €18,515
- Financial income -€3,403
down €3,403 (-92.9%), from €3,666 to €262
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 | €409,473 | €460,256 | +€50,783 | +12.4% |
| Fixed assets | 21/28 | €71,145 | €47,630 | -€23,515 | -33.1% |
| Tangible fixed assets | 22/27 | €71,145 | €47,630 | -€23,515 | -33.1% |
| Plant, machinery and equipment | 23 | €9,500 | €4,976 | -€4,525 | -47.6% |
| Furniture and vehicles | 24 | €61,645 | €42,654 | -€18,990 | -30.8% |
| Current assets | 29/58 | €338,328 | €412,626 | +€74,298 | +22.0% |
| Amounts receivable within one year | 40/41 | €110,135 | €109,981 | -€154 | -0.1% |
| Trade receivables | 40 | €50,572 | €60,182 | +€9,610 | +19.0% |
| Other amounts receivable | 41 | €59,563 | €49,799 | -€9,764 | -16.4% |
| Cash at bank and in hand | 54/58 | €228,194 | €302,645 | +€74,451 | +32.6% |
| Total equity and liabilities | 10/49 | €409,473 | €460,256 | +€50,783 | +12.4% |
| Equity | 10/15 | €252,605 | €53,672 | -€198,932 | -78.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,605 | €33,672 | -€198,932 | -85.5% |
| Amounts payable | 17/49 | €156,868 | €406,584 | +€249,715 | +159% |
| Amounts payable within one year | 42/48 | €156,868 | €406,584 | +€249,715 | +159% |
| Trade debts | 44 | €7,382 | €12,922 | +€5,540 | +75.0% |
| Suppliers | 440/4 | €7,382 | €12,922 | +€5,540 | +75.0% |
| Advances received on contracts in progress | 46 | €31,121 | €0 | -€31,121 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,746 | €45,123 | +€37,377 | +483% |
| Taxes | 450/3 | €6,573 | €43,503 | +€36,930 | +562% |
| Remuneration and social security | 454/9 | €1,172 | €1,619 | +€447 | +38.1% |
| Other amounts payable | 47/48 | €110,619 | €348,539 | +€237,920 | +215% |
| Remuneration, social security and pensions | 62 | €7,654 | €18,515 | +€10,862 | +142% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,490 | €23,515 | +€25 | +0.1% |
| Other operating charges | 640/8 | €290 | €287 | -€3 | -1.0% |
| Gross operating margin | 9900 | €145,557 | €216,442 | +€70,885 | +48.7% |
| Operating profit (loss) | 9901 | €114,124 | €174,125 | +€60,002 | +52.6% |
| Financial income | 75/76B | €3,666 | €262 | -€3,403 | -92.9% |
| Recurring financial income | 75 | €3,666 | €262 | -€3,403 | -92.9% |
| Financial charges | 65/66B | €450 | €1,676 | +€1,226 | +272% |
| Recurring financial charges | 65 | €450 | €1,676 | +€1,226 | +272% |
| Profit (loss) for the period before taxes | 9903 | €117,339 | €172,711 | +€55,372 | +47.2% |
| Income taxes | 67/77 | €30,586 | €41,643 | +€11,058 | +36.2% |
| Profit (loss) for the period | 9904 | €86,753 | €131,068 | +€44,314 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €86,753 | €131,068 | +€44,314 | +51.1% |
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 16 October 2026 via checked.be.