JFK COMPUTERS: what changed
Two fiscal 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.
JFK COMPUTERS
Largest movements
- Tangible fixed assets -€61,920
down €61,920 (-36.2%), from €171,144 to €109,223
of which Furniture and vehicles: -€57,162
- Receivables within one year +€50,830
up €50,830 (+38.6%), from €131,779 to €182,609
of which Trade receivables: +€54,189
- Intangible fixed assets -€30,000
down €30,000 (-27.3%), from €110,000 to €80,000
- Cash +€26,324
up €26,324 (+24.0%), from €109,498 to €135,822
mainly Net result for the year (+€243,124) and Depreciation (+€67,109)
- Current portion of long-term debt -€52,006
down €52,006 (-71.5%), from €72,735 to €20,729
- Trade debts +€34,657
up €34,657 (+20.5%), from €168,928 to €203,585
- Other debts +€28,077
up €28,077 (+34.4%), from €81,692 to €109,769
- Debts after one year -€20,729
down €20,729 (-39.0%), from €53,108 to €32,378
- Gross operating margin +€164,483
up €164,483 (+31.6%), from €521,316 to €685,799
- Depreciation -€9,478
down €9,478 (-12.4%), from €76,587 to €67,109
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.
Cash bridge derived
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 | €646,663 | €636,936 | -€9,727 | -1.5% |
| Fixed assets | 21/28 | €289,066 | €197,319 | -€91,747 | -31.7% |
| Intangible fixed assets | 21 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Tangible fixed assets | 22/27 | €171,144 | €109,223 | -€61,920 | -36.2% |
| Plant, machinery and equipment | 23 | €1,758 | €6,850 | +€5,093 | +289.8% |
| Furniture and vehicles | 24 | €127,457 | €70,295 | -€57,162 | -44.8% |
| Other tangible fixed assets | 26 | €41,930 | €32,078 | -€9,851 | -23.5% |
| Financial fixed assets | 28 | €7,922 | €8,096 | +€173 | +2.2% |
| Current assets | 29/58 | €357,598 | €439,617 | +€82,019 | +22.9% |
| Stocks and contracts in progress | 3 | €115,702 | €120,413 | +€4,711 | +4.1% |
| Stocks | 30/36 | €115,702 | €120,413 | +€4,711 | +4.1% |
| Amounts receivable within one year | 40/41 | €131,779 | €182,609 | +€50,830 | +38.6% |
| Trade receivables | 40 | €109,756 | €163,945 | +€54,189 | +49.4% |
| Other amounts receivable | 41 | €22,024 | €18,664 | -€3,359 | -15.3% |
| Cash at bank and in hand | 54/58 | €109,498 | €135,822 | +€26,324 | +24.0% |
| Deferred charges and accrued income | 490/1 | €618 | €773 | +€155 | +25.1% |
| Total equity and liabilities | 10/49 | €646,663 | €636,936 | -€9,727 | -1.5% |
| Equity | 10/15 | €58,776 | €58,900 | +€124 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,576 | €52,700 | +€124 | +0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,020 | €8,020 | = | 0.0% |
| Distributable reserves | 133 | €42,696 | €42,820 | +€124 | +0.3% |
| Amounts payable | 17/49 | €587,887 | €578,036 | -€9,851 | -1.7% |
| Amounts payable after more than one year | 17 | €53,108 | €32,378 | -€20,729 | -39.0% |
| Financial debts | 170/4 | €53,108 | €32,378 | -€20,729 | -39.0% |
| Amounts payable within one year | 42/48 | €534,780 | €545,658 | +€10,878 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €72,735 | €20,729 | -€52,006 | -71.5% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €168,928 | €203,585 | +€34,657 | +20.5% |
| Suppliers | 440/4 | €168,928 | €203,585 | +€34,657 | +20.5% |
| Taxes, remuneration and social security | 45 | €86,425 | €86,575 | +€149 | +0.2% |
| Taxes | 450/3 | €27,121 | - | -€27,121 | |
| Remuneration and social security | 454/9 | €59,304 | €86,575 | +€27,270 | +46.0% |
| Other amounts payable | 47/48 | €81,692 | €109,769 | +€28,077 | +34.4% |
| Remuneration, social security and pensions | 62 | €353,970 | €351,192 | -€2,778 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,587 | €67,109 | -€9,478 | -12.4% |
| Other operating charges | 640/8 | €3,641 | €2,688 | -€952 | -26.2% |
| Non-recurring operating charges | 66A | - | €3,550 | +€3,550 | |
| Gross operating margin | 9900 | €521,316 | €685,799 | +€164,483 | +31.6% |
| Operating profit (loss) | 9901 | €87,118 | €261,260 | +€174,142 | +199.9% |
| Financial income | 75/76B | €1,564 | €2,867 | +€1,303 | +83.3% |
| Recurring financial income | 75 | €1,564 | €2,867 | +€1,303 | +83.3% |
| Financial charges | 65/66B | €5,366 | €9,401 | +€4,035 | +75.2% |
| Recurring financial charges | 65 | €3,654 | €7,935 | +€4,282 | +117.2% |
| Non-recurring financial charges | 66B | €1,713 | €1,466 | -€247 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €83,316 | €254,726 | +€171,410 | +205.7% |
| Income taxes | 67/77 | €5,779 | €11,602 | +€5,823 | +100.8% |
| Profit (loss) for the period | 9904 | €77,536 | €243,124 | +€165,587 | +213.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,536 | €243,124 | +€165,587 | +213.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.