JAFFER CONSULTING: 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.
JAFFER CONSULTING
Largest movements
- Cash +€53,644
up €53,644 (+16,294%), from €329 to €53,973
mainly Net result for the year (+€135,750) and Receivables within one year (+€8,846)
- Receivables within one year -€8,846
down €8,846 (-26.8%), from €32,960 to €24,114
of which Trade receivables: -€5,066
- Reserves +€67,750
up €67,750 (+189%), from €35,755 to €103,505
- Other debts -€29,770
down €29,770 (-94.2%), from €31,592 to €1,822
- Trade debts +€6,299
up €6,299 (+111%), from €5,670 to €11,969
- Tax, wage and social debts -€1,996
down €1,996 (-84.0%), from €2,377 to €380
of which Remuneration and social security: -€2,377
- Gross operating margin +€59,673
up €59,673 (+48.0%), from €124,247 to €183,920
- Taxes +€15,109
up €15,109 (+59.8%), from €25,271 to €40,380
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 | €123,994 | €166,276 | +€42,282 | +34.1% |
| Fixed assets | 21/28 | €5,918 | €4,684 | -€1,234 | -20.9% |
| Tangible fixed assets | 22/27 | €5,818 | €4,584 | -€1,234 | -21.2% |
| Other tangible fixed assets | 26 | €5,818 | €4,584 | -€1,234 | -21.2% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €118,076 | €161,592 | +€43,517 | +36.9% |
| Amounts receivable within one year | 40/41 | €32,960 | €24,114 | -€8,846 | -26.8% |
| Trade receivables | 40 | €23,594 | €18,528 | -€5,066 | -21.5% |
| Other amounts receivable | 41 | €9,365 | €5,585 | -€3,780 | -40.4% |
| Current investments | 50/53 | €83,505 | €83,505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €329 | €53,973 | +€53,644 | +16,294% |
| Deferred charges and accrued income | 490/1 | €1,282 | - | -€1,282 | |
| Total equity and liabilities | 10/49 | €123,994 | €166,276 | +€42,282 | +34.1% |
| Equity | 10/15 | €54,355 | €122,105 | +€67,750 | +125% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,755 | €103,505 | +€67,750 | +189% |
| Distributable reserves | 133 | €35,755 | €103,505 | +€67,750 | +189% |
| Amounts payable | 17/49 | €69,639 | €44,172 | -€25,467 | -36.6% |
| Amounts payable within one year | 42/48 | €69,639 | €44,172 | -€25,467 | -36.6% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | €30,000 | = | 0.0% |
| Trade debts | 44 | €5,670 | €11,969 | +€6,299 | +111% |
| Suppliers | 440/4 | €5,670 | €11,969 | +€6,299 | +111% |
| Taxes, remuneration and social security | 45 | €2,377 | €380 | -€1,996 | -84.0% |
| Taxes | 450/3 | - | €380 | +€380 | |
| Remuneration and social security | 454/9 | €2,377 | - | -€2,377 | |
| Other amounts payable | 47/48 | €31,592 | €1,822 | -€29,770 | -94.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,225 | €1,234 | +€9 | +0.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €124,247 | €183,920 | +€59,673 | +48.0% |
| Operating profit (loss) | 9901 | €122,635 | €182,286 | +€59,651 | +48.6% |
| Financial charges | 65/66B | €5,795 | €6,156 | +€360 | +6.2% |
| Recurring financial charges | 65 | €5,795 | €6,156 | +€360 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €116,839 | €176,130 | +€59,291 | +50.7% |
| Income taxes | 67/77 | €25,271 | €40,380 | +€15,109 | +59.8% |
| Profit (loss) for the period | 9904 | €91,568 | €135,750 | +€44,182 | +48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,568 | €135,750 | +€44,182 | +48.3% |
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 13 October 2026 via checked.be.