JFP Sens: 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 Sens
Largest movements
- Cash +€5,553
up €5,553 (+28.2%), from €19,661 to €25,214
mainly Net result for the year (+€14,938) and Depreciation (+€11,375)
- Tangible fixed assets -€3,824
down €3,824 (-12.4%), from €30,949 to €27,125
of which Furniture and vehicles: -€1,970
- Receivables within one year +€2,528
up €2,528 (+62.2%), from €4,063 to €6,591
of which Trade receivables: +€2,223
- Reserves +€14,938
up €14,938 (+30.0%), from €49,860 to €64,798
of which Distributable reserves: +€14,938
- Debts after one year -€8,866
down €8,866 (-49.1%), from €18,071 to €9,206
- Tax, wage and social debts -€3,337
down €3,337 (-69.1%), from €4,831 to €1,494
of which Remuneration and social security: -€3,950
- Trade debts +€2,801
up €2,801 (+86.8%), from €3,229 to €6,030
- Other debts -€1,678
down €1,678 (-29.0%), from €5,794 to €4,116
- Gross operating margin +€15,502
up €15,502 (+150%), from €10,321 to €25,823
- Taxes -€6,506
down €6,506, from €4,000 to -€2,506
- Depreciation +€970
up €970 (+9.3%), from €10,404 to €11,375
- Financial charges +€426
up €426 (+63.4%), from €672 to €1,098
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 | €55,049 | €59,235 | +€4,187 | +7.6% |
| Fixed assets | 21/28 | €30,949 | €27,125 | -€3,824 | -12.4% |
| Tangible fixed assets | 22/27 | €30,949 | €27,125 | -€3,824 | -12.4% |
| Plant, machinery and equipment | 23 | €5,557 | €3,702 | -€1,854 | -33.4% |
| Furniture and vehicles | 24 | €25,392 | €23,423 | -€1,970 | -7.8% |
| Current assets | 29/58 | €24,100 | €32,110 | +€8,011 | +33.2% |
| Amounts receivable within one year | 40/41 | €4,063 | €6,591 | +€2,528 | +62.2% |
| Trade receivables | 40 | €1,496 | €3,719 | +€2,223 | +149% |
| Other amounts receivable | 41 | €2,567 | €2,872 | +€305 | +11.9% |
| Cash at bank and in hand | 54/58 | €19,661 | €25,214 | +€5,553 | +28.2% |
| Deferred charges and accrued income | 490/1 | €375 | €305 | -€70 | -18.6% |
| Total equity and liabilities | 10/49 | €55,049 | €59,235 | +€4,187 | +7.6% |
| Equity | 10/15 | €14,586 | €29,524 | +€14,938 | +102% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,860 | €64,798 | +€14,938 | +30.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €62,938 | +€14,938 | +31.1% |
| Profit (loss) carried forward | 14 | -€53,874 | -€53,874 | = | 0.0% |
| Amounts payable | 17/49 | €40,463 | €29,712 | -€10,752 | -26.6% |
| Amounts payable after more than one year | 17 | €18,071 | €9,206 | -€8,866 | -49.1% |
| Financial debts | 170/4 | €18,071 | €9,206 | -€8,866 | -49.1% |
| Amounts payable within one year | 42/48 | €22,392 | €20,506 | -€1,886 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €8,538 | €8,866 | +€328 | +3.8% |
| Trade debts | 44 | €3,229 | €6,030 | +€2,801 | +86.8% |
| Suppliers | 440/4 | €3,229 | €6,030 | +€2,801 | +86.8% |
| Taxes, remuneration and social security | 45 | €4,831 | €1,494 | -€3,337 | -69.1% |
| Taxes | 450/3 | €881 | €1,494 | +€613 | +69.5% |
| Remuneration and social security | 454/9 | €3,950 | €0 | -€3,950 | -100% |
| Other amounts payable | 47/48 | €5,794 | €4,116 | -€1,678 | -29.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,404 | €11,375 | +€970 | +9.3% |
| Other operating charges | 640/8 | €894 | €919 | +€25 | +2.8% |
| Gross operating margin | 9900 | €10,321 | €25,823 | +€15,502 | +150% |
| Operating profit (loss) | 9901 | -€977 | €13,530 | +€14,507 | |
| Financial income | 75/76B | €87 | €0 | -€87 | -100.0% |
| Recurring financial income | 75 | €87 | €0 | -€87 | -100.0% |
| Financial charges | 65/66B | €672 | €1,098 | +€426 | +63.4% |
| Recurring financial charges | 65 | €672 | €1,098 | +€426 | +63.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,562 | €12,432 | +€13,994 | |
| Income taxes | 67/77 | €4,000 | -€2,506 | -€6,506 | |
| Profit (loss) for the period | 9904 | -€5,562 | €14,938 | +€20,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,562 | €14,938 | +€20,500 |
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 20 October 2026 via checked.be.