JFB ELEC: what changed
What changed
JFB ELEC
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€27,289
2024 · €37,378-€10,089
Equity
€144,593
2024 · €124,829+€19,764
Cash
€7,321
2024 · €6,848+€473
Balance sheet total
€199,804
2024 · €178,548+€21,257
Largest movements
Assets
- Receivables within one year +€19,772
up €19,772 (+12.5%), from €157,620 to €177,392
of which Trade receivables: +€13,018
- Deferred charges and accrued income +€2,564
up €2,564 (+53.4%), from €4,799 to €7,363
Equity and liabilities
- Reserves +€19,660
up €19,660 (+15.8%), from €124,810 to €144,470
- Other debts +€7,525
new in 2025: €7,525
- Trade debts -€3,224
down €3,224 (-9.7%), from €33,326 to €30,102
- Tax, wage and social debts -€2,837
down €2,837 (-15.6%), from €18,195 to €15,357
of which Taxes: -€3,844
Income statement
- Gross operating margin -€11,666
down €11,666 (-15.4%), from €75,998 to €64,332
- Staff costs +€4,690
up €4,690 (+17.7%), from €26,518 to €31,208
- Taxes -€3,844
down €3,844 (-25.3%), from €15,192 to €11,348
- Financial income +€1,112
up €1,112 (+19.5%), from €5,705 to €6,817
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.
Result 2024
€37,378
Gross operating margin
-€11,666
Staff costs
-€4,690
Depreciation
+€395
Other operating charges
+€605
Financial income
+€1,112
Financial charges
+€311
Taxes
+€3,844
Result 2025
€27,289
raises the resultlowers the result
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.
From operations
+€7,998
Investment
€0
Financing
-€7,525
Cash 2024
€6,848
From operations (derived)
+€7,998
Net result for the year
+€27,289
Depreciation
+€354
Stocks and contracts
+€1,198
Receivables within one year
-€19,772
Deferred charges and accrued income
-€2,564
Trade debts
-€3,224
Tax, wage and social debts
-€2,837
Other debts
+€7,525
Accrued charges and deferred income
+€29
Financing
-€7,525
Contributions, distributions and other
-€7,525
Cash 2025
€7,321
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,548 | €199,804 | +€21,257 | +11.9% |
| Fixed assets | 21/28 | €1,571 | €1,217 | -€354 | -22.5% |
| Tangible fixed assets | 22/27 | €671 | €317 | -€354 | -52.7% |
| Plant, machinery and equipment | 23 | €671 | €317 | -€354 | -52.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €176,976 | €198,587 | +€21,611 | +12.2% |
| Stocks and contracts in progress | 3 | €7,709 | €6,511 | -€1,198 | -15.5% |
| Stocks | 30/36 | €7,709 | €6,511 | -€1,198 | -15.5% |
| Amounts receivable within one year | 40/41 | €157,620 | €177,392 | +€19,772 | +12.5% |
| Trade receivables | 40 | €34,377 | €47,395 | +€13,018 | +37.9% |
| Other amounts receivable | 41 | €123,243 | €129,997 | +€6,754 | +5.5% |
| Cash at bank and in hand | 54/58 | €6,848 | €7,321 | +€473 | +6.9% |
| Deferred charges and accrued income | 490/1 | €4,799 | €7,363 | +€2,564 | +53.4% |
| Total equity and liabilities | 10/49 | €178,548 | €199,804 | +€21,257 | +11.9% |
| Equity | 10/15 | €124,829 | €144,593 | +€19,764 | +15.8% |
| Contributions | 10/11 | - | €100 | +€100 | |
| Reserves | 13 | €124,810 | €144,470 | +€19,660 | +15.8% |
| Distributable reserves | 133 | €124,810 | €144,470 | +€19,660 | +15.8% |
| Profit (loss) carried forward | 14 | €19 | €23 | +€4 | +19.7% |
| Amounts payable | 17/49 | €53,719 | €55,212 | +€1,493 | +2.8% |
| Amounts payable within one year | 42/48 | €51,521 | €52,985 | +€1,464 | +2.8% |
| Trade debts | 44 | €33,326 | €30,102 | -€3,224 | -9.7% |
| Suppliers | 440/4 | €33,326 | €30,102 | -€3,224 | -9.7% |
| Taxes, remuneration and social security | 45 | €18,195 | €15,357 | -€2,837 | -15.6% |
| Taxes | 450/3 | €15,320 | €11,476 | -€3,844 | -25.1% |
| Remuneration and social security | 454/9 | €2,875 | €3,882 | +€1,007 | +35.0% |
| Other amounts payable | 47/48 | - | €7,525 | +€7,525 | |
| Accrued charges and deferred income | 492/3 | €2,198 | €2,227 | +€29 | +1.3% |
| Remuneration, social security and pensions | 62 | €26,518 | €31,208 | +€4,690 | +17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €354 | -€395 | -52.8% |
| Other operating charges | 640/8 | €999 | €394 | -€605 | -60.6% |
| Gross operating margin | 9900 | €75,998 | €64,332 | -€11,666 | -15.4% |
| Operating profit (loss) | 9901 | €47,733 | €32,376 | -€15,356 | -32.2% |
| Financial income | 75/76B | €5,705 | €6,817 | +€1,112 | +19.5% |
| Recurring financial income | 75 | €5,705 | €6,817 | +€1,112 | +19.5% |
| Financial charges | 65/66B | €868 | €557 | -€311 | -35.8% |
| Recurring financial charges | 65 | €868 | €557 | -€311 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €52,570 | €38,637 | -€13,933 | -26.5% |
| Income taxes | 67/77 | €15,192 | €11,348 | -€3,844 | -25.3% |
| Profit (loss) for the period | 9904 | €37,378 | €27,289 | -€10,089 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,378 | €27,289 | -€10,089 | -27.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.