JF SOLUTIONS: what changed
JF SOLUTIONS
Largest movements
- Cash -€12,284
down €12,284 (-96.1%), from €12,780 to €496
mainly Trade debts (-€13,003) and Tax, wage and social debts (-€12,995)
- Receivables within one year +€10,542
up €10,542 (+9.0%), from €116,658 to €127,200
of which Trade receivables: +€11,503
- Reserves +€24,215
up €24,215 (+50.2%), from €48,192 to €72,407
- Trade debts -€13,003
down €13,003 (-70.7%), from €18,404 to €5,401
- Tax, wage and social debts -€12,995
down €12,995 (-21.6%), from €60,078 to €47,084
- Gross operating margin -€14,519
down €14,519 (-32.2%), from €45,159 to €30,640
- Financial income +€6,543
new in 2025: €6,543
- Financial charges -€5,788
down €5,788 (-86.2%), from €6,714 to €926
- Taxes -€1,554
down €1,554 (-14.0%), from €11,081 to €9,527
- Other operating charges +€1,040
up €1,040 (+70.5%), from €1,475 to €2,516
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,674 | €127,892 | -€1,783 | -1.4% |
| Current assets | 29/58 | €129,674 | €127,892 | -€1,783 | -1.4% |
| Amounts receivable within one year | 40/41 | €116,658 | €127,200 | +€10,542 | +9.0% |
| Trade receivables | 40 | €6,154 | €17,657 | +€11,503 | +187% |
| Other amounts receivable | 41 | €110,504 | €109,543 | -€960 | -0.9% |
| Cash at bank and in hand | 54/58 | €12,780 | €496 | -€12,284 | -96.1% |
| Deferred charges and accrued income | 490/1 | €237 | €196 | -€41 | -17.3% |
| Total equity and liabilities | 10/49 | €129,674 | €127,892 | -€1,783 | -1.4% |
| Equity | 10/15 | €51,192 | €75,407 | +€24,215 | +47.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €48,192 | €72,407 | +€24,215 | +50.2% |
| Distributable reserves | 133 | €48,192 | €72,407 | +€24,215 | +50.2% |
| Amounts payable | 17/49 | €78,482 | €52,484 | -€25,998 | -33.1% |
| Amounts payable within one year | 42/48 | €78,482 | €52,484 | -€25,998 | -33.1% |
| Trade debts | 44 | €18,404 | €5,401 | -€13,003 | -70.7% |
| Suppliers | 440/4 | €18,404 | €5,401 | -€13,003 | -70.7% |
| Taxes, remuneration and social security | 45 | €60,078 | €47,084 | -€12,995 | -21.6% |
| Taxes | 450/3 | €60,078 | €47,084 | -€12,995 | -21.6% |
| Other operating charges | 640/8 | €1,475 | €2,516 | +€1,040 | +70.5% |
| Gross operating margin | 9900 | €45,159 | €30,640 | -€14,519 | -32.2% |
| Operating profit (loss) | 9901 | €43,684 | €28,124 | -€15,559 | -35.6% |
| Financial income | 75/76B | - | €6,543 | +€6,543 | |
| Recurring financial income | 75 | - | €6,543 | +€6,543 | |
| Financial charges | 65/66B | €6,714 | €926 | -€5,788 | -86.2% |
| Recurring financial charges | 65 | €6,714 | €926 | -€5,788 | -86.2% |
| Profit (loss) for the period before taxes | 9903 | €36,970 | €33,742 | -€3,228 | -8.7% |
| Income taxes | 67/77 | €11,081 | €9,527 | -€1,554 | -14.0% |
| Profit (loss) for the period | 9904 | €25,889 | €24,215 | -€1,674 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,889 | €24,215 | -€1,674 | -6.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.