JFP Management: 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.
JFP Management
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€41,554
down €41,554 (-10.4%), from €398,852 to €357,297
- Provisions -€38,699
down €38,699 (-6.1%), from €630,144 to €591,446
- Trade debts +€28,482
new in 2025: €28,482
- Tax, wage and social debts +€24,074
new in 2025: €24,074
of which Taxes: +€15,804
- Gross operating margin +€19,688
up €19,688 (+487%), from €4,041 to €23,729
- Other operating charges +€611
up €611 (+158%), from €387 to €998
- Financial charges -€409
down €409 (-5.7%), from €7,168 to €6,759
- Taxes +€362
new in 2025: €362
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 | €1,827,425 | €1,815,338 | -€12,087 | -0.7% |
| Fixed assets | 21/28 | €1,730,568 | €1,730,568 | = | 0.0% |
| Financial fixed assets | 28 | €1,730,568 | €1,730,568 | = | 0.0% |
| Current assets | 29/58 | €96,857 | €84,770 | -€12,087 | -12.5% |
| Amounts receivable within one year | 40/41 | €96,701 | €84,441 | -€12,260 | -12.7% |
| Trade receivables | 40 | - | €4,356 | +€4,356 | |
| Other amounts receivable | 41 | €96,701 | €80,085 | -€16,616 | -17.2% |
| Cash at bank and in hand | 54/58 | €156 | €329 | +€173 | +111% |
| Total equity and liabilities | 10/49 | €1,827,425 | €1,815,338 | -€12,087 | -0.7% |
| Equity | 10/15 | €538,108 | €553,719 | +€15,610 | +2.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €469,908 | €485,519 | +€15,610 | +3.3% |
| Provisions and deferred taxes | 16 | €630,144 | €591,446 | -€38,699 | -6.1% |
| Provisions for liabilities and charges | 160/5 | €630,144 | €591,446 | -€38,699 | -6.1% |
| Other liabilities and charges | 164/5 | €630,144 | €591,446 | -€38,699 | -6.1% |
| Amounts payable | 17/49 | €659,173 | €670,174 | +€11,001 | +1.7% |
| Amounts payable after more than one year | 17 | €260,321 | €260,321 | = | 0.0% |
| Other amounts payable | 178/9 | €260,321 | €260,321 | = | 0.0% |
| Amounts payable within one year | 42/48 | €398,852 | €409,853 | +€11,001 | +2.8% |
| Trade debts | 44 | - | €28,482 | +€28,482 | |
| Suppliers | 440/4 | - | €28,482 | +€28,482 | |
| Taxes, remuneration and social security | 45 | - | €24,074 | +€24,074 | |
| Taxes | 450/3 | - | €15,804 | +€15,804 | |
| Remuneration and social security | 454/9 | - | €8,270 | +€8,270 | |
| Other amounts payable | 47/48 | €398,852 | €357,297 | -€41,554 | -10.4% |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | €4,041 | €23,729 | +€19,688 | +487% |
| Operating profit (loss) | 9901 | €3,654 | €22,731 | +€19,077 | +522% |
| Financial charges | 65/66B | €7,168 | €6,759 | -€409 | -5.7% |
| Recurring financial charges | 65 | €7,168 | €6,759 | -€409 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,514 | €15,972 | +€19,486 | |
| Income taxes | 67/77 | - | €362 | +€362 | |
| Profit (loss) for the period | 9904 | -€3,514 | €15,610 | +€19,125 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,514 | €15,610 | +€19,125 |
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 13 October 2026 via checked.be.