JFD FOODBUS: what changed
JFD FOODBUS
Largest movements
- Receivables within one year +€37,420
up €37,420 (+127%), from €29,500 to €66,920
of which Other amounts receivable: +€20,977
- Cash +€29,292
up €29,292 (+247%), from €11,882 to €41,174
mainly Net result for the year (+€53,215) and Depreciation (+€46,999)
- Tangible fixed assets -€28,884
down €28,884 (-4.5%), from €641,078 to €612,194
of which Land and buildings: -€22,003
- Intangible fixed assets -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Debts after one year -€47,027
down €47,027 (-9.0%), from €525,126 to €478,099
- Reserves +€38,194
up €38,194 (+61.3%), from €62,293 to €100,487
- Short-term financial debts +€20,000
up €20,000 (+80.0%), from €25,000 to €45,000
- Profit (loss) carried forward +€15,021
up €15,021, from -€15,021 to €0
- Gross operating margin +€70,805
up €70,805 (+56.7%), from €124,967 to €195,773
- Staff costs +€22,616
up €22,616 (+63.6%), from €35,562 to €58,178
- Taxes +€17,558
up €17,558 (+8,918%), from €197 to €17,755
- Financial charges -€2,673
down €2,673 (-13.6%), from €19,591 to €16,918
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €713,022 | €743,915 | +€30,893 | +4.3% |
| Fixed assets | 21/28 | €671,078 | €635,039 | -€36,039 | -5.4% |
| Intangible fixed assets | 21 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Tangible fixed assets | 22/27 | €641,078 | €612,194 | -€28,884 | -4.5% |
| Land and buildings | 22 | €631,104 | €609,102 | -€22,003 | -3.5% |
| Plant, machinery and equipment | 23 | €1,434 | €958 | -€476 | -33.2% |
| Furniture and vehicles | 24 | €8,540 | €2,134 | -€6,405 | -75.0% |
| Financial fixed assets | 28 | - | €345 | +€345 | |
| Current assets | 29/58 | €41,944 | €108,876 | +€66,932 | +160% |
| Amounts receivable within one year | 40/41 | €29,500 | €66,920 | +€37,420 | +127% |
| Trade receivables | 40 | €15,978 | €32,420 | +€16,442 | +103% |
| Other amounts receivable | 41 | €13,522 | €34,500 | +€20,977 | +155% |
| Cash at bank and in hand | 54/58 | €11,882 | €41,174 | +€29,292 | +247% |
| Deferred charges and accrued income | 490/1 | €563 | €783 | +€220 | +39.1% |
| Total equity and liabilities | 10/49 | €713,022 | €743,915 | +€30,893 | +4.3% |
| Equity | 10/15 | €65,872 | €119,087 | +€53,215 | +80.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,293 | €100,487 | +€38,194 | +61.3% |
| Distributable reserves | 133 | €62,293 | €100,487 | +€38,194 | +61.3% |
| Profit (loss) carried forward | 14 | -€15,021 | €0 | +€15,021 | |
| Amounts payable | 17/49 | €647,150 | €624,828 | -€22,322 | -3.4% |
| Amounts payable after more than one year | 17 | €525,126 | €478,099 | -€47,027 | -9.0% |
| Financial debts | 170/4 | €525,126 | €478,099 | -€47,027 | -9.0% |
| Amounts payable within one year | 42/48 | €122,024 | €146,729 | +€24,705 | +20.2% |
| Current portion of amounts payable after more than one year | 42 | €58,185 | €58,705 | +€520 | +0.9% |
| Financial debts | 43 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Credit institutions | 430/8 | €25,000 | €45,000 | +€20,000 | +80.0% |
| Trade debts | 44 | €34,287 | €35,470 | +€1,183 | +3.5% |
| Suppliers | 440/4 | €34,287 | €35,470 | +€1,183 | +3.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,552 | €7,554 | +€3,002 | +65.9% |
| Taxes | 450/3 | €354 | €2,078 | +€1,724 | +487% |
| Remuneration and social security | 454/9 | €4,198 | €5,476 | +€1,278 | +30.4% |
| Remuneration, social security and pensions | 62 | €35,562 | €58,178 | +€22,616 | +63.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,190 | €46,999 | +€810 | +1.8% |
| Other operating charges | 640/8 | €5,050 | €3,941 | -€1,109 | -22.0% |
| Gross operating margin | 9900 | €124,967 | €195,773 | +€70,805 | +56.7% |
| Operating profit (loss) | 9901 | €38,166 | €86,655 | +€48,488 | +127% |
| Financial income | 75/76B | €1,039 | €1,232 | +€194 | +18.6% |
| Recurring financial income | 75 | €1,039 | €1,232 | +€194 | +18.6% |
| Financial charges | 65/66B | €19,591 | €16,918 | -€2,673 | -13.6% |
| Recurring financial charges | 65 | €19,591 | €16,918 | -€2,673 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €19,614 | €70,969 | +€51,355 | +262% |
| Income taxes | 67/77 | €197 | €17,755 | +€17,558 | +8,918% |
| Profit (loss) for the period | 9904 | €19,417 | €53,215 | +€33,798 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €19,417 | €53,215 | +€33,798 | +174% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.