JF Ground: what changed
Two fiscal 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.
JF Ground
Largest movements
- Receivables within one year -€59,035
down €59,035 (-100.0%), from €59,035 to €0
- Cash -€734
down €734 (-15.2%), from €4,839 to €4,105
mainly Other debts (-€58,284) and Net result for the year (-€1,490)
- Other debts -€58,284
down €58,284 (-100.0%), from €58,284 to €0
- Profit (loss) carried forward -€1,583
down €1,583 (-32.4%), from -€4,892 to -€6,475
- Other operating charges +€160
up €160 (+30.3%), from €528 to €688
- Gross operating margin +€87
up €87 (+9.8%), from -€889 to -€802
- Financial charges -€44
down €44 (-100.0%), from €44 to €0
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.
Cash bridge derived
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 | €63,874 | €4,105 | -€59,768 | -93.6% |
| Current assets | 29/58 | €63,874 | €4,105 | -€59,768 | -93.6% |
| Amounts receivable within one year | 40/41 | €59,035 | €0 | -€59,035 | -100.0% |
| Other amounts receivable | 41 | €59,035 | €0 | -€59,035 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,839 | €4,105 | -€734 | -15.2% |
| Total equity and liabilities | 10/49 | €63,874 | €4,105 | -€59,768 | -93.6% |
| Equity | 10/15 | €5,108 | €3,525 | -€1,583 | -31.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,892 | -€6,475 | -€1,583 | -32.4% |
| Amounts payable | 17/49 | €58,766 | €581 | -€58,185 | -99.0% |
| Amounts payable within one year | 42/48 | €58,766 | €581 | -€58,185 | -99.0% |
| Trade debts | 44 | €481 | €581 | +€99 | +20.6% |
| Suppliers | 440/4 | €481 | €581 | +€99 | +20.6% |
| Other amounts payable | 47/48 | €58,284 | €0 | -€58,284 | -100.0% |
| Other operating charges | 640/8 | €528 | €688 | +€160 | +30.3% |
| Gross operating margin | 9900 | -€889 | -€802 | +€87 | +9.8% |
| Operating profit (loss) | 9901 | -€1,417 | -€1,490 | -€73 | -5.1% |
| Financial charges | 65/66B | €44 | €0 | -€44 | -100.0% |
| Recurring financial charges | 65 | €44 | €0 | -€44 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,461 | -€1,490 | -€29 | -2.0% |
| Profit (loss) for the period | 9904 | -€1,461 | -€1,490 | -€29 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,461 | -€1,490 | -€29 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.