JFT: 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.
JFT
Largest movements
- Receivables within one year +€5,831
up €5,831 (+57.3%), from €10,176 to €16,007
of which Trade receivables: +€5,822
- Tangible fixed assets -€2,772
down €2,772 (-21.0%), from €13,184 to €10,412
- Cash +€2,237
up €2,237 (+26.0%), from €8,609 to €10,846
mainly Other debts (+€8,465) and Tax, wage and social debts (+€6,503)
- Trade debts -€11,697
down €11,697 (-58.5%), from €20,012 to €8,314
- Other debts +€8,465
up €8,465 (+11360.2%), from €75 to €8,539
- Tax, wage and social debts +€6,503
up €6,503 (+87.0%), from €7,478 to €13,981
of which Taxes: +€6,325
- Profit (loss) carried forward +€2,026
up €2,026 (+144.3%), from €1,404 to €3,430
- Gross operating margin +€652
up €652 (+7.0%), from €9,372 to €10,024
- Other operating charges -€512
down €512 (-30.8%), from €1,663 to €1,151
- Taxes +€436
up €436 (+16.1%), from €2,709 to €3,146
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.
Cash bridge derived
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 | €31,969 | €37,264 | +€5,296 | +16.6% |
| Fixed assets | 21/28 | €13,184 | €10,412 | -€2,772 | -21.0% |
| Tangible fixed assets | 22/27 | €13,184 | €10,412 | -€2,772 | -21.0% |
| Furniture and vehicles | 24 | €13,184 | €10,412 | -€2,772 | -21.0% |
| Current assets | 29/58 | €18,785 | €26,852 | +€8,067 | +42.9% |
| Amounts receivable within one year | 40/41 | €10,176 | €16,007 | +€5,831 | +57.3% |
| Trade receivables | 40 | €10,176 | €15,998 | +€5,822 | +57.2% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €8,609 | €10,846 | +€2,237 | +26.0% |
| Total equity and liabilities | 10/49 | €31,969 | €37,264 | +€5,296 | +16.6% |
| Equity | 10/15 | €4,404 | €6,430 | +€2,026 | +46.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,404 | €3,430 | +€2,026 | +144.3% |
| Amounts payable | 17/49 | €27,565 | €30,834 | +€3,270 | +11.9% |
| Amounts payable within one year | 42/48 | €27,565 | €30,834 | +€3,270 | +11.9% |
| Trade debts | 44 | €20,012 | €8,314 | -€11,697 | -58.5% |
| Suppliers | 440/4 | €20,012 | €8,314 | -€11,697 | -58.5% |
| Taxes, remuneration and social security | 45 | €7,478 | €13,981 | +€6,503 | +87.0% |
| Taxes | 450/3 | €7,478 | €13,803 | +€6,325 | +84.6% |
| Remuneration and social security | 454/9 | - | €178 | +€178 | |
| Other amounts payable | 47/48 | €75 | €8,539 | +€8,465 | +11360.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,647 | €3,663 | +€17 | +0.5% |
| Other operating charges | 640/8 | €1,663 | €1,151 | -€512 | -30.8% |
| Gross operating margin | 9900 | €9,372 | €10,024 | +€652 | +7.0% |
| Operating profit (loss) | 9901 | €4,062 | €5,210 | +€1,148 | +28.3% |
| Financial income | 75/76B | €64 | - | -€64 | |
| Recurring financial income | 75 | €64 | - | -€64 | |
| Financial charges | 65/66B | €13 | €39 | +€26 | +193.0% |
| Recurring financial charges | 65 | €13 | €39 | +€26 | +193.0% |
| Profit (loss) for the period before taxes | 9903 | €4,113 | €5,171 | +€1,058 | +25.7% |
| Income taxes | 67/77 | €2,709 | €3,146 | +€436 | +16.1% |
| Profit (loss) for the period | 9904 | €1,404 | €2,026 | +€622 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,404 | €2,026 | +€622 | +44.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.