JEKRIFIL: 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.
JEKRIFIL
Largest movements
- Cash +€91,819
up €91,819 (+1,415%), from €6,489 to €98,308
mainly Net result for the year (+€83,647) and Depreciation (+€80,972)
- Tangible fixed assets -€60,438
down €60,438 (-8.2%), from €733,613 to €673,175
of which Land and buildings: -€40,173
- Stocks and contracts -€31,456
down €31,456 (-20.0%), from €157,015 to €125,559
- Receivables within one year +€14,324
up €14,324 (+45.8%), from €31,269 to €45,593
of which Other amounts receivable: +€41,395
- Profit (loss) carried forward +€83,647
up €83,647 (+55.3%), from -€151,389 to -€67,742
- Debts after one year -€62,846
down €62,846 (-28.3%), from €221,802 to €158,956
- Trade debts +€40,222
up €40,222 (+28.2%), from €142,671 to €182,893
- Short-term financial debts -€33,477
down €33,477 (-100%), from €33,477 to €0
- Revaluation surpluses -€22,637
down €22,637 (-5.2%), from €431,539 to €408,901
- Gross operating margin +€26,223
up €26,223 (+16.1%), from €162,908 to €189,131
- Depreciation +€5,363
up €5,363 (+7.1%), from €75,609 to €80,972
- Staff costs +€5,129
new in 2025: €5,129
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 | €930,193 | €944,338 | +€14,144 | +1.5% |
| Fixed assets | 21/28 | €734,188 | €673,474 | -€60,714 | -8.3% |
| Intangible fixed assets | 21 | €575 | €299 | -€276 | -48.0% |
| Tangible fixed assets | 22/27 | €733,613 | €673,175 | -€60,438 | -8.2% |
| Land and buildings | 22 | €609,085 | €568,912 | -€40,173 | -6.6% |
| Plant, machinery and equipment | 23 | €30,376 | €35,971 | +€5,595 | +18.4% |
| Furniture and vehicles | 24 | €42,576 | €31,421 | -€11,155 | -26.2% |
| Leasing and similar rights | 25 | €51,577 | €36,872 | -€14,705 | -28.5% |
| Current assets | 29/58 | €196,005 | €270,864 | +€74,858 | +38.2% |
| Stocks and contracts in progress | 3 | €157,015 | €125,559 | -€31,456 | -20.0% |
| Stocks | 30/36 | €157,015 | €125,559 | -€31,456 | -20.0% |
| Amounts receivable within one year | 40/41 | €31,269 | €45,593 | +€14,324 | +45.8% |
| Trade receivables | 40 | €27,653 | €582 | -€27,071 | -97.9% |
| Other amounts receivable | 41 | €3,615 | €45,011 | +€41,395 | +1,145% |
| Cash at bank and in hand | 54/58 | €6,489 | €98,308 | +€91,819 | +1,415% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,404 | +€172 | +13.9% |
| Total equity and liabilities | 10/49 | €930,193 | €944,338 | +€14,144 | +1.5% |
| Equity | 10/15 | €420,674 | €504,321 | +€83,647 | +19.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Revaluation surpluses | 12 | €431,539 | €408,901 | -€22,637 | -5.2% |
| Reserves | 13 | €109,537 | €132,175 | +€22,637 | +20.7% |
| Distributable reserves | 133 | €109,537 | €132,175 | +€22,637 | +20.7% |
| Profit (loss) carried forward | 14 | -€151,389 | -€67,742 | +€83,647 | +55.3% |
| Amounts payable | 17/49 | €509,519 | €440,017 | -€69,502 | -13.6% |
| Amounts payable after more than one year | 17 | €221,802 | €158,956 | -€62,846 | -28.3% |
| Financial debts | 170/4 | €221,802 | €158,956 | -€62,846 | -28.3% |
| Amounts payable within one year | 42/48 | €287,717 | €281,061 | -€6,656 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €62,410 | €61,880 | -€531 | -0.9% |
| Financial debts | 43 | €33,477 | €0 | -€33,477 | -100% |
| Credit institutions | 430/8 | €33,477 | €0 | -€33,477 | -100% |
| Trade debts | 44 | €142,671 | €182,893 | +€40,222 | +28.2% |
| Suppliers | 440/4 | €142,671 | €182,893 | +€40,222 | +28.2% |
| Taxes, remuneration and social security | 45 | €1,485 | €2,957 | +€1,472 | +99.2% |
| Taxes | 450/3 | €1,485 | €2,957 | +€1,472 | +99.2% |
| Other amounts payable | 47/48 | €47,673 | €33,332 | -€14,342 | -30.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €16,875 | €0 | -€16,875 | -100% |
| Remuneration, social security and pensions | 62 | - | €5,129 | +€5,129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,609 | €80,972 | +€5,363 | +7.1% |
| Other operating charges | 640/8 | €6,819 | €7,593 | +€774 | +11.4% |
| Non-recurring operating charges | 66A | - | €699 | +€699 | |
| Gross operating margin | 9900 | €162,908 | €189,131 | +€26,223 | +16.1% |
| Operating profit (loss) | 9901 | €80,480 | €94,738 | +€14,257 | +17.7% |
| Financial income | 75/76B | - | €1,252 | +€1,252 | |
| Recurring financial income | 75 | - | €1,252 | +€1,252 | |
| Financial charges | 65/66B | €12,697 | €12,076 | -€621 | -4.9% |
| Recurring financial charges | 65 | €12,697 | €12,076 | -€621 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €67,784 | €83,914 | +€16,131 | +23.8% |
| Income taxes | 67/77 | €276 | €267 | -€9 | -3.2% |
| Profit (loss) for the period | 9904 | €67,507 | €83,647 | +€16,139 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,507 | €83,647 | +€16,139 | +23.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.