JFG EXPERTISE-COMPTABLE: 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.
JFG EXPERTISE-COMPTABLE
Largest movements
- Tangible fixed assets -€11,422
down €11,422 (-8.7%), from €131,766 to €120,345
of which Land and buildings: -€14,590
- Cash +€8,682
up €8,682 (+60.5%), from €14,358 to €23,039
mainly Other debts (+€31,937) and Depreciation (+€16,682)
- Deferred charges and accrued income +€6,938
up €6,938 (+67.1%), from €10,343 to €17,281
- Receivables within one year -€3,142
down €3,142 (-12.4%), from €25,415 to €22,273
of which Trade receivables: -€5,842
- Other debts +€31,937
up €31,937 (+550%), from €5,806 to €37,743
- Profit (loss) carried forward -€29,027
down €29,027 (-96.8%), from €29,993 to €965
- Debts after one year -€4,383
down €4,383 (-3.9%), from €113,224 to €108,841
- Gross operating margin +€20,901
up €20,901 (+184%), from €11,375 to €32,276
- Depreciation +€11,952
up €11,952 (+253%), from €4,730 to €16,682
- Financial charges +€3,654
up €3,654 (+1,264%), from €289 to €3,943
- Taxes +€2,360
up €2,360, from -€60 to €2,300
- Write-downs +€943
new in 2025: €943
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 | €181,882 | €182,938 | +€1,056 | +0.6% |
| Fixed assets | 21/28 | €131,766 | €120,345 | -€11,422 | -8.7% |
| Tangible fixed assets | 22/27 | €131,766 | €120,345 | -€11,422 | -8.7% |
| Land and buildings | 22 | €128,840 | €114,250 | -€14,590 | -11.3% |
| Plant, machinery and equipment | 23 | - | €2,411 | +€2,411 | |
| Furniture and vehicles | 24 | €2,926 | €3,684 | +€757 | +25.9% |
| Current assets | 29/58 | €50,116 | €62,594 | +€12,478 | +24.9% |
| Amounts receivable within one year | 40/41 | €25,415 | €22,273 | -€3,142 | -12.4% |
| Trade receivables | 40 | €25,289 | €19,447 | -€5,842 | -23.1% |
| Other amounts receivable | 41 | €126 | €2,826 | +€2,700 | +2,137% |
| Cash at bank and in hand | 54/58 | €14,358 | €23,039 | +€8,682 | +60.5% |
| Deferred charges and accrued income | 490/1 | €10,343 | €17,281 | +€6,938 | +67.1% |
| Total equity and liabilities | 10/49 | €181,882 | €182,938 | +€1,056 | +0.6% |
| Equity | 10/15 | €49,993 | €20,965 | -€29,027 | -58.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,993 | €965 | -€29,027 | -96.8% |
| Amounts payable | 17/49 | €131,889 | €161,973 | +€30,083 | +22.8% |
| Amounts payable after more than one year | 17 | €113,224 | €108,841 | -€4,383 | -3.9% |
| Financial debts | 170/4 | €113,224 | €108,841 | -€4,383 | -3.9% |
| Amounts payable within one year | 42/48 | €18,666 | €53,131 | +€34,466 | +185% |
| Current portion of amounts payable after more than one year | 42 | €4,276 | €4,417 | +€141 | +3.3% |
| Trade debts | 44 | €3,157 | €4,398 | +€1,241 | +39.3% |
| Suppliers | 440/4 | €3,157 | €4,398 | +€1,241 | +39.3% |
| Taxes, remuneration and social security | 45 | €5,427 | €6,574 | +€1,147 | +21.1% |
| Taxes | 450/3 | €5,427 | €6,574 | +€1,147 | +21.1% |
| Other amounts payable | 47/48 | €5,806 | €37,743 | +€31,937 | +550% |
| Remuneration, social security and pensions | 62 | €2,010 | €2,010 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,730 | €16,682 | +€11,952 | +253% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €943 | +€943 | |
| Other operating charges | 640/8 | €3,385 | €3,413 | +€29 | +0.8% |
| Non-recurring operating charges | 66A | - | €35 | +€35 | |
| Gross operating margin | 9900 | €11,375 | €32,276 | +€20,901 | +184% |
| Operating profit (loss) | 9901 | €1,251 | €9,193 | +€7,942 | +635% |
| Financial income | 75/76B | €23 | €23 | +€0 | +1.1% |
| Recurring financial income | 75 | €23 | €23 | +€0 | +1.1% |
| Financial charges | 65/66B | €289 | €3,943 | +€3,654 | +1,264% |
| Recurring financial charges | 65 | €289 | €3,943 | +€3,654 | +1,264% |
| Profit (loss) for the period before taxes | 9903 | €984 | €5,273 | +€4,288 | +436% |
| Income taxes | 67/77 | -€60 | €2,300 | +€2,360 | |
| Profit (loss) for the period | 9904 | €1,044 | €2,973 | +€1,928 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €1,044 | €2,973 | +€1,928 | +185% |
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 22 October 2026 via checked.be.