JFR ELECTRICITE: 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.
JFR ELECTRICITE
Largest movements
- Tangible fixed assets +€18,423
new in 2025: €18,423
- Receivables within one year +€8,302
up €8,302 (+64.4%), from €12,897 to €21,199
of which Trade receivables: +€5,663
- Deferred charges and accrued income -€797
down €797 (-49.5%), from €1,610 to €812
- Other debts +€27,877
up €27,877 (+1,931%), from €1,443 to €29,320
- Profit (loss) carried forward -€11,235
down €11,235 (-147%), from -€7,638 to -€18,873
- Advances received +€6,208
new in 2025: €6,208
- Short-term financial debts +€5,750
new in 2025: €5,750
- Tax, wage and social debts -€2,318
down €2,318 (-90.2%), from €2,571 to €253
- Gross operating margin +€758
up €758 (+2.8%), from €27,111 to €27,869
- Depreciation +€503
new in 2025: €503
- Financial income +€413
new in 2025: €413
of which Financial income: +€413
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 | €15,548 | €41,855 | +€26,307 | +169% |
| Fixed assets | 21/28 | - | €18,423 | +€18,423 | |
| Tangible fixed assets | 22/27 | - | €18,423 | +€18,423 | |
| Furniture and vehicles | 24 | - | €18,423 | +€18,423 | |
| Current assets | 29/58 | €15,548 | €23,432 | +€7,884 | +50.7% |
| Amounts receivable within one year | 40/41 | €12,897 | €21,199 | +€8,302 | +64.4% |
| Trade receivables | 40 | €10,786 | €16,450 | +€5,663 | +52.5% |
| Other amounts receivable | 41 | €2,111 | €4,750 | +€2,639 | +125% |
| Cash at bank and in hand | 54/58 | €1,041 | €1,421 | +€379 | +36.5% |
| Deferred charges and accrued income | 490/1 | €1,610 | €812 | -€797 | -49.5% |
| Total equity and liabilities | 10/49 | €15,548 | €41,855 | +€26,307 | +169% |
| Equity | 10/15 | -€6,738 | -€17,973 | -€11,235 | -167% |
| Contributions | 10/11 | €900 | €900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,638 | -€18,873 | -€11,235 | -147% |
| Amounts payable | 17/49 | €22,287 | €59,828 | +€37,542 | +168% |
| Amounts payable within one year | 42/48 | €22,287 | €59,828 | +€37,542 | +168% |
| Financial debts | 43 | - | €5,750 | +€5,750 | |
| Other loans | 439 | - | €5,750 | +€5,750 | |
| Trade debts | 44 | €18,272 | €18,297 | +€25 | +0.1% |
| Suppliers | 440/4 | €18,272 | €18,297 | +€25 | +0.1% |
| Advances received on contracts in progress | 46 | - | €6,208 | +€6,208 | |
| Taxes, remuneration and social security | 45 | €2,571 | €253 | -€2,318 | -90.2% |
| Taxes | 450/3 | €2,571 | €253 | -€2,318 | -90.2% |
| Other amounts payable | 47/48 | €1,443 | €29,320 | +€27,877 | +1,931% |
| Remuneration, social security and pensions | 62 | €37,952 | €37,762 | -€190 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €503 | +€503 | |
| Other operating charges | 640/8 | €976 | €846 | -€130 | -13.3% |
| Non-recurring operating charges | 66A | €212 | - | -€212 | |
| Gross operating margin | 9900 | €27,111 | €27,869 | +€758 | +2.8% |
| Operating profit (loss) | 9901 | -€12,028 | -€11,242 | +€786 | +6.5% |
| Financial income | 75/76B | - | €413 | +€413 | |
| Recurring financial income | 75 | - | €413 | +€413 | |
| Non-recurring financial income | 76B | - | €413 | +€413 | |
| Financial charges | 65/66B | €381 | €154 | -€228 | -59.7% |
| Recurring financial charges | 65 | €381 | €154 | -€228 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,410 | -€10,982 | +€1,427 | +11.5% |
| Income taxes | 67/77 | €360 | €253 | -€108 | -29.9% |
| Profit (loss) for the period | 9904 | -€12,770 | -€11,235 | +€1,535 | +12.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,770 | -€11,235 | +€1,535 | +12.0% |
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 23 October 2026 via checked.be.