JERFA
Annual accounts 2025
micro format, filed on 28-01-2026, 3 days before the deadline€89,008
▲ 35.4%
-€19,770
▼ €21,522
-€23,363
▼ €21,719
-€107,424
▼ €22,643
-186.6%
▼ 9.2 percentage points
0.21
▼ 0.03
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Turnover ≈ €280,000. Estimated: probably between €240,000 and €380,000.
Balance sheet
balance sheet total €51,355 on 30-06-2025What the company ownsHow it is paid for
in euro
in euro
Position in the sector
-186.6%
Higher than 7% of 18,532 companies in 2025.
0.21
Higher than 10% of 17,887 companies in 2025.
-45.5%
Higher than 8% of 17,984 companies in 2025.
JERFA
Middle half of the sector
80% of the sector
Micro accounts in food and beverage service (NACE 56)
Net result: bottom quarter · Equity: bottom quarter · Balance sheet total: middle half · Working capital: bottom quarter
Staff
€38,017
Staff costs divided by the average number of full-time equivalents.
11 hours per contract
contracts started
contracts ended
In 2025, 416 short contracts started and 413 ended, on average 11 hours worked per contract. Staff averaged 2.7 full-time equivalents.
Filed annual accounts
as filed with the National Bank, click a year to choose it| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Balance sheet: assets | ||||||||||||||||||||
20/58 |
51,355 | 40,855 | 51,842 | 63,671 | 80,584 | 95,887 | 97,803 | 799 | 1,954 | 24,276 | 32,188 | 35,080 | 12,334 | 14,609 | 7,043 | 16,824 | 20,425 | 27,855 | 7,843 | |
21/28 |
22,411 | 13,935 | 19,575 | 37,515 | 50,269 | 61,818 | 69,413 | - | - | - | 20 | 39 | 59 | 78 | 98 | 117 | 137 | 156 | 176 | |
22/27 |
22,411 | 13,935 | 19,575 | 37,515 | 50,269 | 61,818 | 69,413 | - | - | - | 20 | 39 | 59 | 78 | 98 | 117 | 137 | 156 | 176 | |
22 |
14,790 | 12,852 | 15,398 | 17,944 | 20,490 | 21,831 | 19,631 | - | - | - | - | - | - | - | - | - | - | - | - | |
23 |
7,621 | 1,084 | 4,177 | 19,572 | 29,779 | 39,987 | 49,781 | - | - | - | 20 | 39 | 59 | 78 | 98 | 117 | 137 | 156 | 176 | |
29/58 |
28,944 | 26,920 | 32,267 | 26,156 | 30,315 | 34,069 | 28,390 | 799 | 1,954 | 24,276 | 32,168 | 35,041 | 12,276 | 14,531 | 6,946 | 16,707 | 20,288 | 27,699 | 7,667 | |
29 |
- | - | - | - | - | - | - | - | - | 13,585 | 18,035 | 17,654 | - | - | - | - | - | - | - | |
290 |
- | - | - | - | - | - | - | - | - | 13,129 | 17,580 | 17,199 | - | - | - | - | - | - | - | |
291 |
- | - | - | - | - | - | - | - | - | 456 | 456 | 456 | - | - | - | - | - | - | - | |
3 |
2,166 | 3,851 | 4,893 | 7,579 | 5,554 | 3,343 | 1,691 | - | - | - | - | - | - | - | - | - | - | - | - | |
30/36 |
2,166 | 3,851 | 4,893 | 7,579 | 5,554 | 3,343 | 1,691 | - | - | - | - | - | - | - | - | - | - | - | - | |
40/41 |
3,224 | 5,145 | 7,399 | 2,939 | 5,855 | 3,473 | 6,549 | - | 301 | - | - | - | 9,039 | 6,432 | 2,208 | 6,999 | 2,834 | 11,744 | 3,945 | |
40 |
32 | 2,615 | 4,869 | 389 | 214 | 352 | 819 | - | - | - | - | - | 8,583 | 5,976 | 1,609 | 6,538 | 1,289 | 11,742 | 1,999 | |
41 |
3,192 | 2,530 | 2,530 | 2,550 | 5,641 | 3,121 | 5,730 | - | 301 | - | - | - | 456 | 456 | 599 | 460 | 1,544 | 1 | 1,946 | |
54/58 |
22,062 | 17,521 | 19,512 | 15,494 | 18,649 | 26,358 | 20,151 | 496 | 1,653 | 8,721 | 5,231 | 7,596 | 861 | 5,009 | 3,651 | 7,570 | 14,450 | 15,955 | 3,077 | |
490/1 |
1,492 | 403 | 463 | 144 | 257 | 895 | - | 303 | - | 1,970 | 8,902 | 9,790 | 2,376 | 3,090 | 1,086 | 2,138 | 3,005 | - | 646 | |
| Balance sheet: equity and liabilities | ||||||||||||||||||||
10/49 |
51,355 | 40,855 | 51,842 | 63,671 | 80,584 | 95,887 | 97,803 | 799 | 1,954 | 24,276 | 32,188 | 35,080 | 12,334 | 14,609 | 7,043 | 16,824 | 20,425 | 27,855 | 7,843 | |
10/15 |
-95,852 | -72,488 | -70,844 | -42,277 | -13,931 | -331 | 7,730 | 494 | 1,649 | 3,344 | -5,595 | -4,056 | -4,642 | -5,957 | -4,780 | 5,599 | 11,401 | 12,029 | 5,775 | |
10/11 |
11,000 | 11,000 | 11,000 | 11,000 | 11,000 | - | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 11,000 | 8,000 | |
100 |
- | - | - | - | - | - | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | 20,000 | |
101 |
- | - | - | - | - | - | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 9,000 | 12,000 | |
11 |
- | - | - | - | - | 11,000 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
1100/10 |
- | - | - | - | - | 11,000 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
13 |
8,952 | 8,952 | 8,952 | 8,952 | 8,952 | 8,952 | 8,952 | 1,716 | 1,716 | 1,716 | 1,716 | 1,716 | 1,716 | 401 | 401 | 401 | 401 | 1,029 | 81 | |
130 |
- | - | - | - | - | - | 1,370 | 1,370 | 1,370 | 1,370 | 1,370 | 1,370 | 1,370 | 56 | 56 | 56 | 56 | 56 | 8 | |
133 |
8,952 | 8,952 | 8,952 | 8,952 | 8,952 | 8,952 | 7,582 | 346 | 346 | 346 | 346 | 346 | 346 | 346 | 346 | 346 | 346 | 973 | 73 | |
14 |
-115,804 | -92,440 | -90,796 | -62,229 | -33,883 | -20,283 | -12,222 | -12,222 | -11,067 | -9,373 | -18,311 | -16,772 | -17,358 | -17,358 | -16,182 | -5,802 | - | - | -2,307 | |
17/49 |
147,207 | 113,344 | 122,687 | 105,948 | 94,515 | 96,218 | 90,073 | 305 | 305 | 20,933 | 37,783 | 39,136 | 16,976 | 20,565 | 11,823 | 11,225 | 9,023 | 15,826 | 2,068 | |
17 |
9,239 | - | 2,113 | 10,441 | 22,520 | 35,043 | 30,435 | - | - | - | - | - | - | - | - | - | - | - | - | |
170/4 |
9,239 | - | 2,113 | 10,441 | 22,520 | 35,043 | 30,435 | - | - | - | - | - | - | - | - | - | - | - | - | |
42/48 |
136,368 | 111,700 | 120,574 | 95,507 | 71,995 | 61,175 | 59,450 | 305 | 305 | 20,933 | 37,783 | 39,136 | 16,976 | 20,565 | 6,423 | 5,825 | 3,623 | 15,826 | 2,068 | |
42 |
4,660 | 2,113 | - | - | 12,521 | 7,327 | 7,675 | - | - | - | - | - | - | - | - | - | - | - | - | |
43 |
- | 1,803 | 8,328 | 21,672 | 10,934 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
430/8 |
- | 1,803 | 8,328 | 21,672 | 10,934 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
44 |
27,944 | 17,498 | 17,718 | 18,070 | 10,752 | 11,960 | 14,489 | - | - | 8,334 | 10,343 | 11,552 | 6,534 | 7,721 | 322 | 710 | 746 | 5,641 | - | |
440/4 |
27,944 | 17,498 | 17,718 | 18,070 | 10,752 | 11,960 | 14,489 | - | - | 8,334 | 10,343 | 11,552 | 6,534 | 7,721 | 322 | 710 | 746 | 5,641 | - | |
45 |
9,442 | 9,465 | 17,654 | 6,126 | 17,184 | 16,957 | 13,551 | - | - | 10,843 | 25,685 | 26,473 | 9,332 | 11,733 | 4,991 | 4,025 | 1,789 | 9,096 | 1,919 | |
450/3 |
1,023 | 525 | 8,503 | 729 | 3,085 | 2,945 | 2,723 | - | - | 429 | 1,814 | 2,450 | 442 | 1,959 | 337 | 168 | - | 4,821 | 28 | |
454/9 |
8,419 | 8,941 | 9,151 | 5,397 | 14,099 | 14,012 | 10,828 | - | - | 10,414 | 23,871 | 24,023 | 8,889 | 9,774 | 4,654 | 3,858 | 1,789 | 4,275 | 1,891 | |
47/48 |
94,322 | 80,822 | 76,874 | 49,639 | 20,604 | 24,931 | 23,735 | 305 | 305 | 1,755 | 1,755 | 1,111 | 1,111 | 1,111 | 1,111 | 1,089 | 1,089 | 1,089 | 149 | |
492/3 |
1,600 | 1,643 | - | - | - | - | 188 | - | - | - | - | - | - | - | 5,400 | 5,400 | 5,400 | - | - | |
| Income statement | ||||||||||||||||||||
76A |
- | - | - | - | - | 14,080 | - | - | - | - | - | - | - | - | - | - | - | - | - | |
9900 |
89,008 | 65,742 | 63,814 | 63,020 | 83,862 | 84,277 | 27,679 | - | -578 | 61,831 | 63,946 | 62,372 | 37,891 | 28,426 | 6,091 | 17,352 | 18,611 | 55,496 | 23,725 | |
62 |
102,647 | 56,039 | 80,472 | 73,616 | 79,991 | 76,163 | 17,703 | - | - | 51,871 | 64,713 | 61,017 | 35,697 | 28,652 | 15,348 | 22,284 | 18,395 | 51,244 | 24,475 | |
630 |
4,570 | 6,755 | 7,096 | 12,754 | 12,660 | 12,560 | 1,009 | - | - | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | 20 | |
640/8 |
1,561 | 1,196 | 1,069 | 1,330 | 1,379 | 461 | 464 | 1,144 | 1,079 | 969 | 717 | 717 | 795 | 856 | 849 | 850 | 850 | 710 | 590 | |
66A |
- | - | 180 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
9901 |
-19,770 | 1,752 | -25,002 | -24,679 | -10,168 | -4,907 | 8,503 | -1,144 | -1,657 | 8,972 | -1,504 | 619 | 1,379 | -1,102 | -10,126 | -5,801 | -654 | 3,523 | -1,359 | |
75/76B |
- | - | - | 0 | - | 0 | - | - | - | - | 2 | 1 | 2 | 1 | 7 | 31 | 27 | 4 | 9 | |
75 |
- | - | - | 0 | - | 0 | - | - | - | - | 2 | 1 | 2 | 1 | 7 | 31 | 27 | 4 | 9 | |
65/66B |
3,593 | 3,396 | 3,566 | 3,667 | 3,432 | 3,155 | 544 | 11 | 37 | 33 | 37 | 34 | 66 | 76 | 260 | 32 | 43 | 32 | 956 | |
65 |
3,593 | 3,396 | 3,566 | 3,667 | 3,432 | 3,155 | 544 | 11 | 37 | 33 | 37 | 34 | 66 | 76 | 260 | 32 | 43 | 32 | 956 | |
9903 |
-23,363 | -1,644 | -28,568 | -28,346 | -13,600 | -8,061 | 7,959 | -1,155 | -1,694 | 8,939 | -1,539 | 586 | 1,315 | -1,176 | -10,379 | -5,802 | -670 | 3,496 | -2,307 | |
67/77 |
- | - | - | - | - | - | 724 | - | - | - | - | 0 | 0 | 0 | 1 | - | -42 | 241 | - | |
9904 |
-23,363 | -1,644 | -28,568 | -28,346 | -13,600 | -8,061 | 7,236 | -1,155 | -1,694 | 8,939 | -1,539 | 586 | 1,315 | -1,177 | -10,380 | -5,802 | -628 | 3,254 | -2,307 | |
9905 |
-23,363 | -1,644 | -28,568 | -28,346 | -13,600 | -8,061 | 7,236 | -1,155 | -1,694 | 8,939 | -1,539 | 586 | 1,315 | -1,177 | -10,380 | -5,802 | -628 | 3,254 | -2,307 | |
| Appropriation of the result | ||||||||||||||||||||
9906 |
-115,804 | -92,440 | -90,796 | -62,229 | -33,883 | -20,283 | -4,986 | -12,222 | -11,067 | -9,373 | -18,311 | -16,772 | -16,044 | -17,358 | -16,182 | -5,802 | -628 | 948 | -2,307 | |
14P |
-92,440 | -90,796 | -62,229 | -33,883 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | |
791/2 |
- | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | 628 | - | - | |
691/2 |
- | - | - | - | - | - | 7,236 | - | - | - | - | - | 1,315 | - | - | - | - | 948 | - | |
6920 |
- | - | - | - | - | - | - | - | - | - | - | - | 1,315 | - | - | - | - | 47 | - | |
6921 |
- | - | - | - | - | - | 7,236 | - | - | - | - | - | - | - | - | - | - | 900 | - | |
| Social balance sheet | ||||||||||||||||||||
9087 |
2.7 | 2 | 2.5 | 2.8 | 2.7 | 2.5 | 0.8 | - | - | 2.4 | 3.8 | 4.1 | 2.9 | 2.6 | 1.8 | 2.8 | 2.1 | 6.6 | 3.6 | |
Hours worked1013 |
4,533 | 2,806 | 4,029 | 4,205 | 4,757 | 4,486 | 1,098 | - | - | 3,555 | 4,496 | 4,374 | 2,582 | 2,126 | 929 | 1,741 | 1,438 | 4,410 | 2,206 | |
| Document | ||||||||||||||||||||
The accounts for financial year 2006 were filed as a document without figures as data, a scan for example.
The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).
Source: Annual accounts 2025 (PDF), filed on 28-01-2026.
Filings
each dot is a set of accounts, on the day it reached the National Bank| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 30-06-2025 | micro format | 28-01-2026 | 2026-00016378 | |
| 30-06-2024 | micro format | 28-01-2025 | 2025-00014374 | |
| 30-06-2023 | micro format | 30-01-2024 | 2024-00019430 | |
| 30-06-2022 | micro format | 31-01-2023 | 2023-00019104 | |
| 30-06-2021 | micro format | 31-01-2022 | 2022-03500093 | |
| 30-06-2020 | micro format | 29-01-2021 | 2021-03000008 | |
| 30-06-2019 | micro format | 31-01-2020 | 2020-03500366 | |
| 30-06-2018 | micro format | 31-01-2019 | 2019-03500412 | |
| 30-06-2017 | micro format | 31-01-2018 | 2018-03400139 | |
| 30-06-2016 | abbreviated format | 01-02-2017 | 2017-03400072 | |
| 30-06-2015 | abbreviated format | 25-01-2016 | 2016-02500229 | |
| 30-06-2014 | abbreviated format | 25-02-2015 | 2015-04800572 | |
| 30-06-2013 | abbreviated format | 07-02-2014 | 2014-03100169 | |
| 30-06-2012 | abbreviated format | 20-02-2013 | 2013-04200401 | |
| 30-06-2011 | abbreviated format | 14-02-2012 | 2012-03400312 | |
| 30-06-2010 | abbreviated format | 21-12-2010 | 2010-63900294 | |
| 30-06-2009 | abbreviated format | 22-12-2009 | 2009-90100171 | |
| 30-06-2008 | abbreviated format | 05-02-2009 | 2009-03900389 | |
| 30-06-2007 | abbreviated format | 02-01-2008 | 2008-00100282 | |
| 30-06-2006 | abbreviated format | 22-12-2006 | 2006-92704256 |
Key figures and ratios
per financial year, computed from the annual accounts| Line | Trend | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| -15,200 | 8,507 | -17,906 | -11,925 | 2,492 | 7,653 | 9,512 | - | - | 8,991 | -1,484 | 638 | 1,399 | -1,082 | -10,106 | -5,782 | -634 | 3,542 | -1,340 | ||
| -18,793 | 5,111 | -21,472 | -15,592 | -939 | 4,499 | 8,244 | - | - | 8,958 | -1,520 | 605 | 1,334 | -1,157 | -10,360 | -5,783 | -608 | 3,274 | -2,287 | ||
| 13,046 | 1,115 | -10,845 | 0 | 1,111 | 4,965 | 70,421 | - | - | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 195 | ||
| 4,541 | -1,991 | 4,018 | -3,155 | -7,709 | 6,207 | 19,654 | -1,157 | -7,068 | 3,490 | -2,365 | 6,736 | -4,148 | 1,358 | -3,919 | -6,880 | -1,505 | 12,878 | - | ||
| -107,424 | -84,780 | -88,307 | -69,351 | -41,680 | -27,107 | -31,059 | 494 | 1,649 | 3,344 | -5,615 | -4,095 | -4,701 | -6,035 | 522 | 10,882 | 16,665 | 11,873 | 5,599 | ||
| -186.6% | -177.4% | -136.7% | -66.4% | -17.3% | -0.3% | 7.9% | - | - | 13.8% | -17.4% | -11.6% | -37.6% | -40.8% | -67.9% | 33.3% | 55.8% | 43.2% | 73.6% | ||
| 0.21 | 0.24 | 0.27 | 0.27 | 0.42 | 0.56 | 0.48 | - | - | 1.16 | 0.85 | 0.90 | 0.72 | 0.71 | 1.08 | 2.87 | 5.60 | 1.75 | 3.71 | ||
| 0.20 | 0.21 | 0.23 | 0.19 | 0.34 | 0.50 | 0.45 | - | - | 1.16 | 0.85 | 0.90 | 0.72 | 0.71 | 1.08 | 2.87 | 5.60 | 1.75 | 3.71 | ||
| - | - | - | - | - | - | 11.65 | - | - | 6.26 | - | - | - | - | - | 2.00 | 0.79 | 1.32 | 0.36 | ||
| - | - | - | - | - | - | 93.6% | - | - | 267.4% | - | - | - | - | - | -103.6% | -5.5% | 27.1% | -39.9% | ||
| -45.5% | -4.0% | -55.1% | -44.5% | -16.9% | -8.4% | 7.4% | - | - | 36.8% | -4.8% | 1.7% | 10.7% | -8.1% | -147.4% | -34.5% | -3.1% | 11.7% | -29.4% | ||
| -4.23 | 2.50 | -5.02 | -3.25 | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
Debt to equity is not shown because equity is negative. Debt divided by negative equity means nothing.
A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.
Social balance sheet
| Item | 30-06-2025 | 30-06-2024 | 30-06-2023 | 30-06-2022 |
|---|---|---|---|---|
| Employees at the balance-sheet date | 2 | 5 | 4 | 6 |
| full-time | 1 | 4 | 4 | 6 |
| part-time | 1 | 1 | - | - |
| in full-time equivalents | 1.5 | 4.5 | 4 | 6 |
| 2.7 | 2 | 2.5 | 2.8 | |
| On a permanent contract | 1 | 2 | 1 | 1 |
| Joined | 416 | 367 | 367 | - |
| Left | 413 | 368 | 367 | - |
Source: social balance sheet in the 2022 to 2025 annual accounts
Investments
fixed assets acquired| Item | 30-06-2025 | 30-06-2024 | 30-06-2023 | 30-06-2022 |
|---|---|---|---|---|
| Tangible fixed assets | €13,046 | €1,115 | - | - |
| €4,570 | €6,755 | €7,096 | €12,754 |
Source: notes to the 2022 to 2025 annual accounts (statement of fixed assets)
Insights on JERFA
The operating result for 2025 is a loss of €19,770, after a profit of €1,752 in 2024.
Equity is negative. Debt (€147,207) exceeds the balance-sheet total (€51,355).