JFL & C°: 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.
JFL & C°
Largest movements
- Tangible fixed assets -€35,987
down €35,987 (-4.9%), from €734,244 to €698,257
of which Land and buildings: -€34,915
- Receivables within one year +€15,296
up €15,296 (+30.9%), from €49,449 to €64,745
of which Other amounts receivable: +€15,296
- Reserves -€24,546
down €24,546 (-6.9%), from €356,232 to €331,686
of which Tax-exempt reserves: -€24,546
- Tax, wage and social debts -€24,158
down €24,158 (-99.9%), from €24,189 to €31
- Profit (loss) carried forward +€21,740
up €21,740 (+6.5%), from -€332,508 to -€310,769
- Other debts +€18,221
up €18,221 (+3.9%), from €464,014 to €482,234
- Debts after one year -€11,726
down €11,726 (-9.7%), from €120,834 to €109,108
of which Financial debts: -€11,776
- Gross operating margin +€19,676
up €19,676 (+166.4%), from €11,824 to €31,501
- Other operating charges -€1,480
down €1,480 (-33.3%), from €4,447 to €2,967
- Financial income -€1,142
no longer reported in 2024 (was €1,142)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €791,872 | €765,349 | -€26,523 | -3.3% |
| Fixed assets | 21/28 | €734,244 | €698,257 | -€35,987 | -4.9% |
| Tangible fixed assets | 22/27 | €734,244 | €698,257 | -€35,987 | -4.9% |
| Land and buildings | 22 | €731,797 | €696,882 | -€34,915 | -4.8% |
| Furniture and vehicles | 24 | €2,447 | €1,375 | -€1,072 | -43.8% |
| Current assets | 29/58 | €57,628 | €67,092 | +€9,464 | +16.4% |
| Amounts receivable within one year | 40/41 | €49,449 | €64,745 | +€15,296 | +30.9% |
| Trade receivables | 40 | €5,445 | €5,445 | = | 0.0% |
| Other amounts receivable | 41 | €44,004 | €59,300 | +€15,296 | +34.8% |
| Cash at bank and in hand | 54/58 | €8,180 | €2,348 | -€5,832 | -71.3% |
| Total equity and liabilities | 10/49 | €791,872 | €765,349 | -€26,523 | -3.3% |
| Equity | 10/15 | €52,323 | €49,517 | -€2,806 | -5.4% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €356,232 | €331,686 | -€24,546 | -6.9% |
| Non-distributable reserves | 130/1 | €70 | €70 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70 | €70 | = | 0.0% |
| Tax-exempt reserves | 132 | €356,161 | €331,616 | -€24,546 | -6.9% |
| Profit (loss) carried forward | 14 | -€332,508 | -€310,769 | +€21,740 | +6.5% |
| Provisions and deferred taxes | 16 | €118,720 | €110,539 | -€8,182 | -6.9% |
| Deferred taxes | 168 | €118,720 | €110,539 | -€8,182 | -6.9% |
| Amounts payable | 17/49 | €620,828 | €605,294 | -€15,535 | -2.5% |
| Amounts payable after more than one year | 17 | €120,834 | €109,108 | -€11,726 | -9.7% |
| Financial debts | 170/4 | €119,734 | €107,958 | -€11,776 | -9.8% |
| Other amounts payable | 178/9 | €1,100 | €1,150 | +€50 | +4.5% |
| Amounts payable within one year | 42/48 | €499,994 | €495,036 | -€4,958 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €11,541 | €11,776 | +€235 | +2.0% |
| Trade debts | 44 | €250 | €994 | +€744 | +297.6% |
| Suppliers | 440/4 | €250 | €994 | +€744 | +297.6% |
| Taxes, remuneration and social security | 45 | €24,189 | €31 | -€24,158 | -99.9% |
| Taxes | 450/3 | €24,189 | €31 | -€24,158 | -99.9% |
| Other amounts payable | 47/48 | €464,014 | €482,234 | +€18,221 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €1,150 | +€1,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,750 | €35,986 | +€236 | +0.7% |
| Other operating charges | 640/8 | €4,447 | €2,967 | -€1,480 | -33.3% |
| Gross operating margin | 9900 | €11,824 | €31,501 | +€19,676 | +166.4% |
| Operating profit (loss) | 9901 | -€28,372 | -€7,452 | +€20,920 | +73.7% |
| Financial income | 75/76B | €1,142 | - | -€1,142 | |
| Recurring financial income | 75 | €1,142 | - | -€1,142 | |
| Financial charges | 65/66B | €3,599 | €3,515 | -€83 | -2.3% |
| Recurring financial charges | 65 | €3,599 | €3,515 | -€83 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€30,830 | -€10,968 | +€19,862 | +64.4% |
| Transfer from deferred taxes | 780 | €0 | €8,182 | +€8,182 | |
| Income taxes | 67/77 | €0 | €20 | +€20 | |
| Profit (loss) for the period | 9904 | -€30,830 | -€2,806 | +€28,023 | +90.9% |
| Transfer from tax-exempt reserves | 789 | €0 | €24,546 | +€24,546 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,830 | €21,740 | +€52,569 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.