JFB: 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.
JFB
Largest movements
- Receivables within one year -€55,049
down €55,049 (-50.8%), from €108,309 to €53,260
of which Other amounts receivable: -€101,889
- Cash +€39,291
up €39,291 (+11.6%), from €337,525 to €376,816
mainly Other debts (+€214,945) and Net result for the year (+€176,653)
- Tangible fixed assets -€36,827
down €36,827 (-27.5%), from €133,701 to €96,874
of which Furniture and vehicles: -€34,572
- Other debts +€214,945
new in 2025: €214,945
- Profit (loss) carried forward -€198,347
down €198,347 (-94.9%), from €208,911 to €10,564
- Tax, wage and social debts -€68,345
down €68,345 (-90.0%), from €75,938 to €7,593
- Turnover -€510,000
no longer reported in 2025 (was €510,000)
- Purchases and services -€227,556
no longer reported in 2025 (was €227,556)
- Taxes +€8,163
up €8,163 (+12.0%), from €68,214 to €76,377
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 | €581,045 | €528,403 | -€52,642 | -9.1% |
| Fixed assets | 21/28 | €133,701 | €96,874 | -€36,827 | -27.5% |
| Tangible fixed assets | 22/27 | €133,701 | €96,874 | -€36,827 | -27.5% |
| Furniture and vehicles | 24 | €131,441 | €96,869 | -€34,572 | -26.3% |
| Other tangible fixed assets | 26 | €2,260 | €5 | -€2,255 | -99.8% |
| Current assets | 29/58 | €447,344 | €431,529 | -€15,815 | -3.5% |
| Amounts receivable within one year | 40/41 | €108,309 | €53,260 | -€55,049 | -50.8% |
| Trade receivables | 40 | €6,420 | €53,260 | +€46,840 | +730% |
| Other amounts receivable | 41 | €101,889 | - | -€101,889 | |
| Cash at bank and in hand | 54/58 | €337,525 | €376,816 | +€39,291 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,510 | €1,453 | -€57 | -3.8% |
| Total equity and liabilities | 10/49 | €581,045 | €528,403 | -€52,642 | -9.1% |
| Equity | 10/15 | €495,535 | €297,188 | -€198,347 | -40.0% |
| Contributions | 10/11 | €212,050 | €212,050 | = | 0.0% |
| Reserves | 13 | €74,574 | €74,574 | = | 0.0% |
| Distributable reserves | 133 | €74,574 | €74,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | €208,911 | €10,564 | -€198,347 | -94.9% |
| Amounts payable | 17/49 | €85,510 | €231,215 | +€145,705 | +170% |
| Amounts payable within one year | 42/48 | €85,510 | €231,215 | +€145,705 | +170% |
| Trade debts | 44 | €9,572 | €8,677 | -€895 | -9.4% |
| Suppliers | 440/4 | €9,572 | €8,677 | -€895 | -9.4% |
| Taxes, remuneration and social security | 45 | €75,938 | €7,593 | -€68,345 | -90.0% |
| Taxes | 450/3 | €75,938 | €7,593 | -€68,345 | -90.0% |
| Other amounts payable | 47/48 | - | €214,945 | +€214,945 | |
| Turnover | 70 | €510,000 | - | -€510,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €227,556 | - | -€227,556 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,095 | €36,827 | -€268 | -0.7% |
| Other operating charges | 640/8 | €825 | €971 | +€146 | +17.7% |
| Gross operating margin | 9900 | €286,999 | €283,727 | -€3,272 | -1.1% |
| Operating profit (loss) | 9901 | €249,079 | €245,929 | -€3,150 | -1.3% |
| Financial income | 75/76B | €8,470 | €7,992 | -€478 | -5.6% |
| Recurring financial income | 75 | €8,470 | €7,992 | -€478 | -5.6% |
| Financial charges | 65/66B | €680 | €891 | +€211 | +31.0% |
| Recurring financial charges | 65 | €680 | €891 | +€211 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €256,869 | €253,030 | -€3,839 | -1.5% |
| Income taxes | 67/77 | €68,214 | €76,377 | +€8,163 | +12.0% |
| Profit (loss) for the period | 9904 | €188,655 | €176,653 | -€12,002 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €188,655 | €176,653 | -€12,002 | -6.4% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.