JFGCar: 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.
JFGCar
Largest movements
- Stocks and contracts +€5,350
up €5,350 (+669%), from €800 to €6,150
- Tangible fixed assets +€2,405
up €2,405 (+253%), from €949 to €3,353
- Cash +€511
up €511 (+27.5%), from €1,861 to €2,372
mainly Debts after one year (+€6,910) and Net result for the year (+€1,428)
- Receivables within one year +€428
up €428 (+40.5%), from €1,057 to €1,484
of which Trade receivables: +€300
- Debts after one year +€6,910
up €6,910 (+691%), from €1,000 to €7,910
- Profit (loss) carried forward +€1,428
up €1,428 (+66.4%), from -€2,150 to -€723
- Tax, wage and social debts +€393
up €393 (+511%), from €77 to €470
- Provisions +€3,102
no longer reported in 2025 (was -€3,102)
- Gross operating margin +€2,062
up €2,062 (+248%), from €830 to €2,891
- Depreciation +€674
up €674 (+445%), from €151 to €825
- Taxes +€393
up €393 (+511%), from €77 to €470
- Other operating charges -€220
no longer reported in 2025 (was €220)
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 | €4,666 | €13,410 | +€8,744 | +187% |
| Fixed assets | 21/28 | €949 | €3,353 | +€2,405 | +253% |
| Tangible fixed assets | 22/27 | €949 | €3,353 | +€2,405 | +253% |
| Plant, machinery and equipment | 23 | €949 | €3,353 | +€2,405 | +253% |
| Current assets | 29/58 | €3,717 | €10,056 | +€6,339 | +171% |
| Stocks and contracts in progress | 3 | €800 | €6,150 | +€5,350 | +669% |
| Stocks | 30/36 | €800 | €6,150 | +€5,350 | +669% |
| Amounts receivable within one year | 40/41 | €1,057 | €1,484 | +€428 | +40.5% |
| Trade receivables | 40 | €500 | €800 | +€300 | +60.0% |
| Other amounts receivable | 41 | €557 | €684 | +€128 | +22.9% |
| Cash at bank and in hand | 54/58 | €1,861 | €2,372 | +€511 | +27.5% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €4,666 | €13,410 | +€8,744 | +187% |
| Equity | 10/15 | €3,589 | €5,017 | +€1,428 | +39.8% |
| Contributions | 10/11 | €3,100 | €3,100 | = | 0.0% |
| Reserves | 13 | €2,639 | €2,639 | = | 0.0% |
| Distributable reserves | 133 | €2,639 | €2,639 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,150 | -€723 | +€1,428 | +66.4% |
| Amounts payable | 17/49 | €1,077 | €8,393 | +€7,316 | +679% |
| Amounts payable after more than one year | 17 | €1,000 | €7,910 | +€6,910 | +691% |
| Other amounts payable | 178/9 | €1,000 | €7,910 | +€6,910 | +691% |
| Amounts payable within one year | 42/48 | €77 | €483 | +€406 | +527% |
| Trade debts | 44 | - | €13 | +€13 | |
| Suppliers | 440/4 | - | €13 | +€13 | |
| Taxes, remuneration and social security | 45 | €77 | €470 | +€393 | +511% |
| Taxes | 450/3 | €77 | €470 | +€393 | +511% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €825 | +€674 | +445% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,102 | - | +€3,102 | |
| Other operating charges | 640/8 | €220 | - | -€220 | |
| Gross operating margin | 9900 | €830 | €2,891 | +€2,062 | +248% |
| Operating profit (loss) | 9901 | €3,560 | €2,066 | -€1,494 | -42.0% |
| Financial charges | 65/66B | €153 | €168 | +€15 | +9.8% |
| Recurring financial charges | 65 | €153 | €168 | +€15 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €3,407 | €1,898 | -€1,509 | -44.3% |
| Income taxes | 67/77 | €77 | €470 | +€393 | +511% |
| Profit (loss) for the period | 9904 | €3,330 | €1,428 | -€1,902 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,330 | €1,428 | -€1,902 | -57.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.