JFK PARTNERS: 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.
JFK PARTNERS
Largest movements
- Tangible fixed assets -€17,899
down €17,899 (-81.0%), from €22,087 to €4,188
- Other debts -€24,294
down €24,294 (-7.9%), from €306,684 to €282,390
- Profit (loss) carried forward +€5,838
up €5,838 (+1.8%), from -€328,349 to -€322,511
- Accrued charges and deferred income +€557
up €557 (+103%), from €541 to €1,098
- Depreciation -€3,444
down €3,444 (-16.1%), from €21,344 to €17,899
- Gross operating margin +€600
up €600 (+2.6%), from €23,137 to €23,737
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,087 | €4,188 | -€17,899 | -81.0% |
| Fixed assets | 21/28 | €22,087 | €4,188 | -€17,899 | -81.0% |
| Tangible fixed assets | 22/27 | €22,087 | €4,188 | -€17,899 | -81.0% |
| Land and buildings | 22 | €22,087 | €4,188 | -€17,899 | -81.0% |
| Total equity and liabilities | 10/49 | €22,087 | €4,188 | -€17,899 | -81.0% |
| Equity | 10/15 | -€285,138 | -€279,300 | +€5,838 | +2.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,810 | €30,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,810 | €28,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€328,349 | -€322,511 | +€5,838 | +1.8% |
| Amounts payable | 17/49 | €307,225 | €283,488 | -€23,737 | -7.7% |
| Amounts payable within one year | 42/48 | €306,684 | €282,390 | -€24,294 | -7.9% |
| Other amounts payable | 47/48 | €306,684 | €282,390 | -€24,294 | -7.9% |
| Accrued charges and deferred income | 492/3 | €541 | €1,098 | +€557 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,344 | €17,899 | -€3,444 | -16.1% |
| Gross operating margin | 9900 | €23,137 | €23,737 | +€600 | +2.6% |
| Operating profit (loss) | 9901 | €1,794 | €5,838 | +€4,044 | +225% |
| Profit (loss) for the period before taxes | 9903 | €1,794 | €5,838 | +€4,044 | +225% |
| Profit (loss) for the period | 9904 | €1,794 | €5,838 | +€4,044 | +225% |
| Profit (loss) for the period to be appropriated | 9905 | €1,794 | €5,838 | +€4,044 | +225% |
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 17 October 2026 via checked.be.