JFB ONE: 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 ONE
Largest movements
- Receivables within one year -€3,024
down €3,024 (-76.3%), from €3,961 to €937
of which Trade receivables: -€2,235
- Deferred charges and accrued income +€114
up €114 (+106.4%), from €107 to €221
- Profit (loss) carried forward +€3,765
up €3,765 (+11.0%), from -€34,329 to -€30,564
- Current portion of long-term debt -€3,216
no longer reported in 2025 (was €3,216)
- Short-term financial debts -€1,606
down €1,606 (-46.4%), from €3,458 to €1,852
- Other debts -€1,029
down €1,029 (-8.8%), from €11,645 to €10,616
- Trade debts -€824
down €824 (-45.1%), from €1,827 to €1,003
- Gross operating margin +€2,834
up €2,834 (+123.9%), from €2,288 to €5,122
- Other operating charges -€240
down €240 (-25.3%), from €947 to €707
- Financial charges -€75
down €75 (-10.3%), from €725 to €650
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,568 | €1,658 | -€2,910 | -63.7% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €4,068 | €1,158 | -€2,910 | -71.5% |
| Amounts receivable within one year | 40/41 | €3,961 | €937 | -€3,024 | -76.3% |
| Trade receivables | 40 | €3,095 | €860 | -€2,235 | -72.2% |
| Other amounts receivable | 41 | €866 | €77 | -€789 | -91.1% |
| Deferred charges and accrued income | 490/1 | €107 | €221 | +€114 | +106.4% |
| Total equity and liabilities | 10/49 | €4,568 | €1,658 | -€2,910 | -63.7% |
| Equity | 10/15 | -€15,579 | -€11,814 | +€3,765 | +24.2% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,329 | -€30,564 | +€3,765 | +11.0% |
| Amounts payable | 17/49 | €20,147 | €13,472 | -€6,675 | -33.1% |
| Amounts payable within one year | 42/48 | €20,147 | €13,472 | -€6,675 | -33.1% |
| Current portion of amounts payable after more than one year | 42 | €3,216 | - | -€3,216 | |
| Financial debts | 43 | €3,458 | €1,852 | -€1,606 | -46.4% |
| Credit institutions | 430/8 | €3,458 | €1,852 | -€1,606 | -46.4% |
| Trade debts | 44 | €1,827 | €1,003 | -€824 | -45.1% |
| Suppliers | 440/4 | €1,827 | €1,003 | -€824 | -45.1% |
| Other amounts payable | 47/48 | €11,645 | €10,616 | -€1,029 | -8.8% |
| Other operating charges | 640/8 | €947 | €707 | -€240 | -25.3% |
| Gross operating margin | 9900 | €2,288 | €5,122 | +€2,834 | +123.9% |
| Operating profit (loss) | 9901 | €1,341 | €4,415 | +€3,074 | +229.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €725 | €650 | -€75 | -10.3% |
| Recurring financial charges | 65 | €725 | €650 | -€75 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €617 | €3,765 | +€3,148 | +510.6% |
| Profit (loss) for the period | 9904 | €617 | €3,765 | +€3,148 | +510.6% |
| Profit (loss) for the period to be appropriated | 9905 | €617 | €3,765 | +€3,148 | +510.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.