JFD TRAVEL: 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 TRAVEL
Largest movements
- Cash +€6,945
up €6,945 (+8.6%), from €81,132 to €88,077
mainly Net result for the year (+€28,888) and Other debts (+€14,838)
- Receivables within one year +€6,158
up €6,158 (+108%), from €5,695 to €11,854
of which Trade receivables: +€7,916
- Tangible fixed assets -€3,512
down €3,512 (-100%), from €3,512 to €0
- Deferred charges and accrued income -€1,389
down €1,389 (-60.1%), from €2,309 to €920
- Other debts +€14,838
up €14,838 (+106%), from €14,049 to €28,888
- Trade debts -€3,998
down €3,998 (-69.8%), from €5,727 to €1,728
- Current portion of long-term debt -€2,898
down €2,898 (-100%), from €2,898 to €0
- Gross operating margin +€13,872
up €13,872 (+46.2%), from €30,025 to €43,897
- Depreciation -€3,541
down €3,541 (-50.2%), from €7,053 to €3,512
- Taxes +€2,758
up €2,758 (+49.6%), from €5,563 to €8,321
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 | €92,648 | €100,851 | +€8,202 | +8.9% |
| Fixed assets | 21/28 | €3,512 | €0 | -€3,512 | -100% |
| Tangible fixed assets | 22/27 | €3,512 | €0 | -€3,512 | -100% |
| Furniture and vehicles | 24 | €3,512 | €0 | -€3,512 | -100% |
| Current assets | 29/58 | €89,137 | €100,851 | +€11,714 | +13.1% |
| Amounts receivable within one year | 40/41 | €5,695 | €11,854 | +€6,158 | +108% |
| Trade receivables | 40 | €3,758 | €11,674 | +€7,916 | +211% |
| Other amounts receivable | 41 | €1,937 | €179 | -€1,758 | -90.7% |
| Cash at bank and in hand | 54/58 | €81,132 | €88,077 | +€6,945 | +8.6% |
| Deferred charges and accrued income | 490/1 | €2,309 | €920 | -€1,389 | -60.1% |
| Total equity and liabilities | 10/49 | €92,648 | €100,851 | +€8,202 | +8.9% |
| Equity | 10/15 | €27,147 | €27,147 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,147 | €22,147 | = | 0.0% |
| Distributable reserves | 133 | €22,147 | €22,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,501 | €73,703 | +€8,202 | +12.5% |
| Amounts payable after more than one year | 17 | €26,722 | €26,664 | -€58 | -0.2% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €26,722 | €26,664 | -€58 | -0.2% |
| Amounts payable within one year | 42/48 | €36,730 | €45,148 | +€8,418 | +22.9% |
| Current portion of amounts payable after more than one year | 42 | €2,898 | €0 | -€2,898 | -100% |
| Trade debts | 44 | €5,727 | €1,728 | -€3,998 | -69.8% |
| Suppliers | 440/4 | €5,727 | €1,728 | -€3,998 | -69.8% |
| Taxes, remuneration and social security | 45 | €14,056 | €14,532 | +€476 | +3.4% |
| Taxes | 450/3 | €12,216 | €10,852 | -€1,364 | -11.2% |
| Remuneration and social security | 454/9 | €1,840 | €3,680 | +€1,840 | +100% |
| Other amounts payable | 47/48 | €14,049 | €28,888 | +€14,838 | +106% |
| Accrued charges and deferred income | 492/3 | €2,049 | €1,891 | -€158 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,053 | €3,512 | -€3,541 | -50.2% |
| Other operating charges | 640/8 | €888 | €921 | +€33 | +3.7% |
| Gross operating margin | 9900 | €30,025 | €43,897 | +€13,872 | +46.2% |
| Operating profit (loss) | 9901 | €22,084 | €39,465 | +€17,380 | +78.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,472 | €2,256 | -€216 | -8.7% |
| Recurring financial charges | 65 | €2,472 | €2,256 | -€216 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €19,612 | €37,208 | +€17,596 | +89.7% |
| Income taxes | 67/77 | €5,563 | €8,321 | +€2,758 | +49.6% |
| Profit (loss) for the period | 9904 | €14,049 | €28,888 | +€14,838 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €14,049 | €28,888 | +€14,838 | +106% |
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 26 October 2026 via checked.be.