JAFFA-FOOD: 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.
JAFFA-FOOD
Largest movements
- Receivables within one year +€84,768
up €84,768 (+469%), from €18,065 to €102,833
of which Other amounts receivable: +€58,658
- Cash +€12,685
up €12,685 (+50.3%), from €25,207 to €37,892
mainly Net result for the year (+€92,770) and Tax, wage and social debts (+€18,608)
- Tangible fixed assets +€3,114
up €3,114 (+56.1%), from €5,554 to €8,668
of which Plant, machinery and equipment: +€2,463
- Profit (loss) carried forward +€82,770
up €82,770 (+640%), from €12,927 to €95,697
- Tax, wage and social debts +€18,608
up €18,608 (+112%), from €16,603 to €35,211
of which Taxes: +€11,910
- Other debts +€10,000
new in 2025: €10,000
- Current portion of long-term debt -€8,477
no longer reported in 2025 (was €8,477)
- Trade debts -€2,334
down €2,334 (-14.3%), from €16,319 to €13,985
- Gross operating margin +€148,858
up €148,858 (+167%), from €89,318 to €238,176
- Staff costs +€68,222
up €68,222 (+110%), from €61,840 to €130,062
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 | €58,826 | €159,393 | +€100,567 | +171% |
| Fixed assets | 21/28 | €15,554 | €18,668 | +€3,114 | +20.0% |
| Tangible fixed assets | 22/27 | €5,554 | €8,668 | +€3,114 | +56.1% |
| Plant, machinery and equipment | 23 | €4,442 | €6,905 | +€2,463 | +55.4% |
| Furniture and vehicles | 24 | €1,112 | €1,763 | +€651 | +58.5% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €43,272 | €140,725 | +€97,453 | +225% |
| Amounts receivable within one year | 40/41 | €18,065 | €102,833 | +€84,768 | +469% |
| Trade receivables | 40 | €9,532 | €35,642 | +€26,110 | +274% |
| Other amounts receivable | 41 | €8,533 | €67,191 | +€58,658 | +687% |
| Cash at bank and in hand | 54/58 | €25,207 | €37,892 | +€12,685 | +50.3% |
| Total equity and liabilities | 10/49 | €58,826 | €159,393 | +€100,567 | +171% |
| Equity | 10/15 | €17,427 | €100,197 | +€82,770 | +475% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,927 | €95,697 | +€82,770 | +640% |
| Amounts payable | 17/49 | €41,399 | €59,196 | +€17,797 | +43.0% |
| Amounts payable within one year | 42/48 | €41,399 | €59,196 | +€17,797 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €8,477 | - | -€8,477 | |
| Trade debts | 44 | €16,319 | €13,985 | -€2,334 | -14.3% |
| Suppliers | 440/4 | €16,319 | €13,985 | -€2,334 | -14.3% |
| Taxes, remuneration and social security | 45 | €16,603 | €35,211 | +€18,608 | +112% |
| Taxes | 450/3 | €14,089 | €25,999 | +€11,910 | +84.5% |
| Remuneration and social security | 454/9 | €2,514 | €9,212 | +€6,698 | +266% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Non-recurring operating income | 76A | €1,726 | €9,620 | +€7,894 | +457% |
| Remuneration, social security and pensions | 62 | €61,840 | €130,062 | +€68,222 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,223 | €2,989 | +€1,766 | +144% |
| Other operating charges | 640/8 | €4,905 | €2,547 | -€2,358 | -48.1% |
| Gross operating margin | 9900 | €89,318 | €238,176 | +€148,858 | +167% |
| Operating profit (loss) | 9901 | €21,350 | €102,578 | +€81,228 | +380% |
| Financial income | 75/76B | €145 | - | -€145 | |
| Recurring financial income | 75 | €145 | - | -€145 | |
| Non-recurring financial income | 76B | €145 | - | -€145 | |
| Financial charges | 65/66B | €6,943 | €5,474 | -€1,469 | -21.2% |
| Recurring financial charges | 65 | €6,943 | €5,474 | -€1,469 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €14,552 | €97,104 | +€82,552 | +567% |
| Income taxes | 67/77 | €6,153 | €4,334 | -€1,819 | -29.6% |
| Profit (loss) for the period | 9904 | €8,399 | €92,770 | +€84,371 | +1,005% |
| Profit (loss) for the period to be appropriated | 9905 | €8,399 | €92,770 | +€84,371 | +1,005% |
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 30 October 2026 via checked.be.