JFBeckers Management: 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.
JFBeckers Management
Largest movements
- Tangible fixed assets -€30,571
down €30,571 (-18.5%), from €164,868 to €134,296
of which Furniture and vehicles: -€25,591
- Financial fixed assets -€16,000
down €16,000 (-84.5%), from €18,938 to €2,938
- Receivables within one year +€5,590
up €5,590 (+189%), from €2,956 to €8,546
of which Other amounts receivable: +€5,590
- Profit (loss) carried forward -€24,588
down €24,588 (-71.2%), from €34,549 to €9,960
- Debts after one year -€15,390
down €15,390 (-15.6%), from €98,890 to €83,501
- Current portion of long-term debt -€6,023
down €6,023 (-26.6%), from €22,672 to €16,649
- Other debts +€3,500
up €3,500 (+21.9%), from €16,000 to €19,500
- Trade debts +€2,246
up €2,246 (+62.0%), from €3,621 to €5,867
- Depreciation +€17,565
up €17,565 (+135%), from €13,006 to €30,571
- Gross operating margin +€7,153
up €7,153 (+21.8%), from €32,886 to €40,039
- Taxes -€2,448
down €2,448 (-36.7%), from €6,668 to €4,220
- Financial charges +€2,412
up €2,412 (+168%), from €1,440 to €3,852
- Financial income +€1,651
up €1,651 (+1,010%), from €163 to €1,814
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 | €195,097 | €155,473 | -€39,624 | -20.3% |
| Fixed assets | 21/28 | €183,806 | €137,234 | -€46,571 | -25.3% |
| Tangible fixed assets | 22/27 | €164,868 | €134,296 | -€30,571 | -18.5% |
| Plant, machinery and equipment | 23 | €10,567 | €6,767 | -€3,800 | -36.0% |
| Furniture and vehicles | 24 | €150,957 | €125,366 | -€25,591 | -17.0% |
| Other tangible fixed assets | 26 | €3,343 | €2,163 | -€1,180 | -35.3% |
| Financial fixed assets | 28 | €18,938 | €2,938 | -€16,000 | -84.5% |
| Current assets | 29/58 | €11,291 | €18,238 | +€6,947 | +61.5% |
| Amounts receivable within one year | 40/41 | €2,956 | €8,546 | +€5,590 | +189% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €2,956 | €8,546 | +€5,590 | +189% |
| Cash at bank and in hand | 54/58 | €8,080 | €9,432 | +€1,352 | +16.7% |
| Deferred charges and accrued income | 490/1 | €255 | €260 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €195,097 | €155,473 | -€39,624 | -20.3% |
| Equity | 10/15 | €53,049 | €28,460 | -€24,588 | -46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,549 | €9,960 | -€24,588 | -71.2% |
| Amounts payable | 17/49 | €142,048 | €127,012 | -€15,036 | -10.6% |
| Amounts payable after more than one year | 17 | €98,890 | €83,501 | -€15,390 | -15.6% |
| Financial debts | 170/4 | €98,890 | €83,501 | -€15,390 | -15.6% |
| Amounts payable within one year | 42/48 | €42,293 | €43,236 | +€943 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €22,672 | €16,649 | -€6,023 | -26.6% |
| Trade debts | 44 | €3,621 | €5,867 | +€2,246 | +62.0% |
| Suppliers | 440/4 | €3,621 | €5,867 | +€2,246 | +62.0% |
| Taxes, remuneration and social security | 45 | - | €1,220 | +€1,220 | |
| Taxes | 450/3 | - | €1,220 | +€1,220 | |
| Other amounts payable | 47/48 | €16,000 | €19,500 | +€3,500 | +21.9% |
| Accrued charges and deferred income | 492/3 | €865 | €275 | -€590 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,006 | €30,571 | +€17,565 | +135% |
| Other operating charges | 640/8 | €550 | €798 | +€248 | +45.1% |
| Gross operating margin | 9900 | €32,886 | €40,039 | +€7,153 | +21.8% |
| Operating profit (loss) | 9901 | €19,330 | €8,670 | -€10,660 | -55.1% |
| Financial income | 75/76B | €163 | €1,814 | +€1,651 | +1,010% |
| Recurring financial income | 75 | €163 | €1,814 | +€1,651 | +1,010% |
| Financial charges | 65/66B | €1,440 | €3,852 | +€2,412 | +168% |
| Recurring financial charges | 65 | €1,440 | €3,852 | +€2,412 | +168% |
| Profit (loss) for the period before taxes | 9903 | €18,054 | €6,632 | -€11,422 | -63.3% |
| Income taxes | 67/77 | €6,668 | €4,220 | -€2,448 | -36.7% |
| Profit (loss) for the period | 9904 | €11,386 | €2,412 | -€8,974 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,386 | €2,412 | -€8,974 | -78.8% |
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 29 October 2026 via checked.be.