JFD BUILD: 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.
JFD BUILD
Largest movements
- Receivables within one year -€3,628
down €3,628 (-42.5%), from €8,544 to €4,916
of which Trade receivables: -€2,790
- Trade debts -€4,188
down €4,188 (-100%), from €4,188 to €0
- Profit (loss) carried forward +€689
up €689 (+232%), from €297 to €985
- Short-term financial debts -€123
down €123 (-100%), from €123 to €0
- Gross operating margin +€5,202
up €5,202, from -€4,613 to €589
- Other operating charges -€390
down €390 (-100%), from €390 to €0
- Financial charges -€229
down €229 (-70.3%), from €325 to €97
- Financial income -€56
down €56 (-22.1%), from €252 to €196
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 | €8,608 | €5,021 | -€3,587 | -41.7% |
| Current assets | 29/58 | €8,608 | €5,021 | -€3,587 | -41.7% |
| Amounts receivable within one year | 40/41 | €8,544 | €4,916 | -€3,628 | -42.5% |
| Trade receivables | 40 | €2,790 | €0 | -€2,790 | -100% |
| Other amounts receivable | 41 | €5,754 | €4,916 | -€838 | -14.6% |
| Cash at bank and in hand | 54/58 | €64 | €105 | +€41 | +63.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €8,608 | €5,021 | -€3,587 | -41.7% |
| Equity | 10/15 | €4,297 | €4,985 | +€689 | +16.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297 | €985 | +€689 | +232% |
| Amounts payable | 17/49 | €4,311 | €35 | -€4,276 | -99.2% |
| Amounts payable within one year | 42/48 | €4,311 | €35 | -€4,276 | -99.2% |
| Financial debts | 43 | €123 | €0 | -€123 | -100% |
| Credit institutions | 430/8 | €123 | €0 | -€123 | -100% |
| Trade debts | 44 | €4,188 | €0 | -€4,188 | -100% |
| Suppliers | 440/4 | €4,188 | €0 | -€4,188 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €35 | +€35 | |
| Taxes | 450/3 | €0 | €35 | +€35 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Other operating charges | 640/8 | €390 | €0 | -€390 | -100% |
| Gross operating margin | 9900 | -€4,613 | €589 | +€5,202 | |
| Operating profit (loss) | 9901 | -€5,003 | €589 | +€5,592 | |
| Financial income | 75/76B | €252 | €196 | -€56 | -22.1% |
| Recurring financial income | 75 | €252 | €196 | -€56 | -22.1% |
| Financial charges | 65/66B | €325 | €97 | -€229 | -70.3% |
| Recurring financial charges | 65 | €325 | €97 | -€229 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,077 | €689 | +€5,765 | |
| Profit (loss) for the period | 9904 | -€5,077 | €689 | +€5,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,077 | €689 | +€5,765 |
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 14 October 2026 via checked.be.