JF IT: 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 IT
Largest movements
- Cash +€71,423
up €71,423 (+61.0%), from €117,083 to €188,505
mainly Net result for the year (+€67,996) and Tax, wage and social debts (+€14,065)
- Receivables within one year +€14,125
new in 2025: €14,125
of which Trade receivables: +€13,839
- Profit (loss) carried forward +€67,996
up €67,996 (+80.6%), from €84,397 to €152,393
- Tax, wage and social debts +€14,065
up €14,065 (+50.5%), from €27,856 to €41,921
- Trade debts +€3,730
up €3,730 (+269.1%), from €1,386 to €5,116
- Gross operating margin +€13,223
up €13,223 (+17.9%), from €73,862 to €87,085
- Taxes +€2,754
up €2,754 (+17.0%), from €16,182 to €18,936
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 | €117,083 | €202,630 | +€85,548 | +73.1% |
| Current assets | 29/58 | €117,083 | €202,630 | +€85,548 | +73.1% |
| Amounts receivable within one year | 40/41 | - | €14,125 | +€14,125 | |
| Trade receivables | 40 | - | €13,839 | +€13,839 | |
| Other amounts receivable | 41 | - | €286 | +€286 | |
| Cash at bank and in hand | 54/58 | €117,083 | €188,505 | +€71,423 | +61.0% |
| Total equity and liabilities | 10/49 | €117,083 | €202,630 | +€85,548 | +73.1% |
| Equity | 10/15 | €87,597 | €155,593 | +€67,996 | +77.6% |
| Contributions | 10/11 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,397 | €152,393 | +€67,996 | +80.6% |
| Amounts payable | 17/49 | €29,485 | €47,037 | +€17,552 | +59.5% |
| Amounts payable within one year | 42/48 | €29,485 | €47,037 | +€17,552 | +59.5% |
| Trade debts | 44 | €1,386 | €5,116 | +€3,730 | +269.1% |
| Suppliers | 440/4 | €1,386 | €5,116 | +€3,730 | +269.1% |
| Taxes, remuneration and social security | 45 | €27,856 | €41,921 | +€14,065 | +50.5% |
| Taxes | 450/3 | €27,856 | €41,921 | +€14,065 | +50.5% |
| Other amounts payable | 47/48 | €243 | - | -€243 | |
| Other operating charges | 640/8 | €14 | - | -€14 | |
| Gross operating margin | 9900 | €73,862 | €87,085 | +€13,223 | +17.9% |
| Operating profit (loss) | 9901 | €73,849 | €87,085 | +€13,236 | +17.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €83 | €153 | +€71 | +85.4% |
| Recurring financial charges | 65 | €83 | €153 | +€71 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €73,766 | €86,932 | +€13,166 | +17.8% |
| Income taxes | 67/77 | €16,182 | €18,936 | +€2,754 | +17.0% |
| Profit (loss) for the period | 9904 | €57,584 | €67,996 | +€10,412 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,584 | €67,996 | +€10,412 | +18.1% |
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 7 October 2026 via checked.be.