J'OFFRAIS: 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.
J'OFFRAIS
Largest movements
- Current investments +€64,119
up €64,119 (+22.6%), from €283,906 to €348,026
- Receivables within one year -€31,964
down €31,964 (-25.3%), from €126,175 to €94,211
of which Other amounts receivable: -€18,731
- Cash -€12,271
down €12,271 (-18.9%), from €65,033 to €52,762
mainly Contributions, distributions and other (-€82,619) and Current investments (-€64,119)
- Reserves +€13,189
up €13,189 (+3.0%), from €445,497 to €458,686
- Taxes +€9,575
up €9,575 (+23.1%), from €41,432 to €51,007
- Gross operating margin +€8,642
up €8,642 (+5.9%), from €145,314 to €153,956
- Financial income +€1,863
up €1,863 (+99.2%), from €1,879 to €3,742
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 | €484,785 | €500,287 | +€15,502 | +3.2% |
| Fixed assets | 21/28 | €7,600 | €5,289 | -€2,312 | -30.4% |
| Tangible fixed assets | 22/27 | €7,600 | €5,289 | -€2,312 | -30.4% |
| Furniture and vehicles | 24 | €7,600 | €5,289 | -€2,312 | -30.4% |
| Current assets | 29/58 | €477,185 | €494,999 | +€17,814 | +3.7% |
| Amounts receivable within one year | 40/41 | €126,175 | €94,211 | -€31,964 | -25.3% |
| Trade receivables | 40 | €107,445 | €94,211 | -€13,233 | -12.3% |
| Other amounts receivable | 41 | €18,731 | - | -€18,731 | |
| Current investments | 50/53 | €283,906 | €348,026 | +€64,119 | +22.6% |
| Cash at bank and in hand | 54/58 | €65,033 | €52,762 | -€12,271 | -18.9% |
| Deferred charges and accrued income | 490/1 | €2,070 | - | -€2,070 | |
| Total equity and liabilities | 10/49 | €484,785 | €500,287 | +€15,502 | +3.2% |
| Equity | 10/15 | €451,697 | €464,886 | +€13,189 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €445,497 | €458,686 | +€13,189 | +3.0% |
| Distributable reserves | 133 | €445,497 | €458,686 | +€13,189 | +3.0% |
| Amounts payable | 17/49 | €33,088 | €35,401 | +€2,313 | +7.0% |
| Amounts payable within one year | 42/48 | €33,088 | €35,002 | +€1,913 | +5.8% |
| Financial debts | 43 | €13,333 | €13,399 | +€66 | +0.5% |
| Credit institutions | 430/8 | €13,333 | €13,399 | +€66 | +0.5% |
| Trade debts | 44 | €8,745 | €6,294 | -€2,451 | -28.0% |
| Suppliers | 440/4 | €8,745 | €6,294 | -€2,451 | -28.0% |
| Taxes, remuneration and social security | 45 | €10,710 | €14,800 | +€4,090 | +38.2% |
| Taxes | 450/3 | €10,710 | €12,100 | +€1,390 | +13.0% |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other amounts payable | 47/48 | €300 | €509 | +€209 | +69.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,492 | €2,312 | -€181 | -7.2% |
| Other operating charges | 640/8 | €791 | €688 | -€102 | -13.0% |
| Gross operating margin | 9900 | €145,314 | €153,956 | +€8,642 | +5.9% |
| Operating profit (loss) | 9901 | €142,031 | €150,956 | +€8,925 | +6.3% |
| Financial income | 75/76B | €1,879 | €3,742 | +€1,863 | +99.2% |
| Recurring financial income | 75 | €1,879 | €3,742 | +€1,863 | +99.2% |
| Financial charges | 65/66B | €8,616 | €7,883 | -€734 | -8.5% |
| Recurring financial charges | 65 | €8,616 | €7,883 | -€734 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €135,294 | €146,815 | +€11,521 | +8.5% |
| Income taxes | 67/77 | €41,432 | €51,007 | +€9,575 | +23.1% |
| Profit (loss) for the period | 9904 | €93,862 | €95,808 | +€1,946 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,862 | €95,808 | +€1,946 | +2.1% |
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 18 October 2026 via checked.be.