CAJUNIFRA: 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.
CAJUNIFRA
Largest movements
- Cash +€355,772
up €355,772 (+99.6%), from €357,145 to €712,917
mainly Current investments (+€300,000) and Net result for the year (+€130,395)
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Reserves +€46,000
up €46,000 (+6.2%), from €738,960 to €784,960
of which Distributable reserves: +€46,000
- Gross operating margin -€69,876
down €69,876 (-27.5%), from €254,119 to €184,243
- Taxes -€20,638
down €20,638 (-27.0%), from €76,322 to €55,683
- Depreciation -€9,840
down €9,840 (-94.3%), from €10,432 to €592
- Financial income -€3,490
down €3,490 (-50.7%), from €6,880 to €3,390
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 | €768,006 | €822,843 | +€54,837 | +7.1% |
| Fixed assets | 21/28 | €9,318 | €1,430 | -€7,887 | -84.7% |
| Tangible fixed assets | 22/27 | €9,283 | €1,395 | -€7,887 | -85.0% |
| Plant, machinery and equipment | 23 | €485 | €45 | -€440 | -90.8% |
| Furniture and vehicles | 24 | €8,798 | - | -€8,798 | |
| Other tangible fixed assets | 26 | - | €1,351 | +€1,351 | |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €758,688 | €821,413 | +€62,725 | +8.3% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €357,145 | €712,917 | +€355,772 | +99.6% |
| Deferred charges and accrued income | 490/1 | €101,543 | €108,495 | +€6,952 | +6.8% |
| Total equity and liabilities | 10/49 | €768,006 | €822,843 | +€54,837 | +7.1% |
| Equity | 10/15 | €757,475 | €803,570 | +€46,095 | +6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €738,960 | €784,960 | +€46,000 | +6.2% |
| 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 | €737,100 | €783,100 | +€46,000 | +6.2% |
| Profit (loss) carried forward | 14 | €6,115 | €6,210 | +€95 | +1.6% |
| Amounts payable | 17/49 | €10,531 | €19,273 | +€8,742 | +83.0% |
| Amounts payable within one year | 42/48 | €10,531 | €19,273 | +€8,742 | +83.0% |
| Trade debts | 44 | €118 | €1,362 | +€1,243 | +1051.1% |
| Suppliers | 440/4 | €118 | €1,362 | +€1,243 | +1051.1% |
| Taxes, remuneration and social security | 45 | €2,049 | €1,666 | -€383 | -18.7% |
| Taxes | 450/3 | €2,049 | €1,666 | -€383 | -18.7% |
| Other amounts payable | 47/48 | €8,363 | €16,245 | +€7,881 | +94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,432 | €592 | -€9,840 | -94.3% |
| Other operating charges | 640/8 | €727 | €594 | -€133 | -18.3% |
| Gross operating margin | 9900 | €254,119 | €184,243 | -€69,876 | -27.5% |
| Operating profit (loss) | 9901 | €242,959 | €183,056 | -€59,903 | -24.7% |
| Financial income | 75/76B | €6,880 | €3,390 | -€3,490 | -50.7% |
| Recurring financial income | 75 | €6,880 | €3,390 | -€3,490 | -50.7% |
| Financial charges | 65/66B | €280 | €367 | +€88 | +31.4% |
| Recurring financial charges | 65 | €280 | €367 | +€88 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €249,560 | €186,079 | -€63,481 | -25.4% |
| Income taxes | 67/77 | €76,322 | €55,683 | -€20,638 | -27.0% |
| Profit (loss) for the period | 9904 | €173,238 | €130,395 | -€42,843 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €173,238 | €130,395 | -€42,843 | -24.7% |
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 7 October 2026 via checked.be.