JAFI - DUYM: 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.
JAFI - DUYM
Largest movements
- Tangible fixed assets -€18,799
down €18,799 (-3.8%), from €496,394 to €477,595
of which Land and buildings: -€9,877
- Cash -€15,039
down €15,039 (-12.4%), from €121,040 to €106,001
mainly Debts after one year (-€44,697) and Contributions, distributions and other (-€20,000)
- Debts after one year -€44,697
down €44,697 (-14.1%), from €317,617 to €272,920
- Reserves +€17,383
up €17,383 (+13.6%), from €128,002 to €145,385
- Tax, wage and social debts -€9,589
down €9,589 (-54.4%), from €17,630 to €8,041
of which Taxes: -€12,486
- Gross operating margin -€5,408
down €5,408 (-5.6%), from €97,140 to €91,732
- Taxes -€4,517
down €4,517 (-32.5%), from €13,892 to €9,375
- Financial charges +€3,615
up €3,615 (+22.1%), from €16,363 to €19,978
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 | €783,997 | €750,417 | -€33,580 | -4.3% |
| Fixed assets | 21/28 | €496,394 | €477,595 | -€18,799 | -3.8% |
| Tangible fixed assets | 22/27 | €496,394 | €477,595 | -€18,799 | -3.8% |
| Land and buildings | 22 | €468,725 | €458,848 | -€9,877 | -2.1% |
| Plant, machinery and equipment | 23 | €16,848 | €11,232 | -€5,616 | -33.3% |
| Furniture and vehicles | 24 | €10,821 | €7,515 | -€3,306 | -30.6% |
| Current assets | 29/58 | €287,603 | €272,822 | -€14,781 | -5.1% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €141,309 | €136,265 | -€5,044 | -3.6% |
| Trade receivables | 40 | €112,247 | €107,045 | -€5,202 | -4.6% |
| Other amounts receivable | 41 | €29,062 | €29,220 | +€158 | +0.5% |
| Cash at bank and in hand | 54/58 | €121,040 | €106,001 | -€15,039 | -12.4% |
| Deferred charges and accrued income | 490/1 | €20,754 | €26,056 | +€5,302 | +25.5% |
| Total equity and liabilities | 10/49 | €783,997 | €750,417 | -€33,580 | -4.3% |
| Equity | 10/15 | €271,626 | €289,009 | +€17,383 | +6.4% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,616 | €16,616 | = | 0.0% |
| Reserves | 13 | €128,002 | €145,385 | +€17,383 | +13.6% |
| Distributable reserves | 133 | €128,002 | €145,385 | +€17,383 | +13.6% |
| Profit (loss) carried forward | 14 | €3,008 | €3,008 | = | 0.0% |
| Amounts payable | 17/49 | €512,371 | €461,408 | -€50,963 | -9.9% |
| Amounts payable after more than one year | 17 | €317,617 | €272,920 | -€44,697 | -14.1% |
| Financial debts | 170/4 | €317,617 | €272,920 | -€44,697 | -14.1% |
| Amounts payable within one year | 42/48 | €185,373 | €178,331 | -€7,042 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €43,339 | €44,697 | +€1,358 | +3.1% |
| Trade debts | 44 | €5,902 | €3,842 | -€2,060 | -34.9% |
| Suppliers | 440/4 | €5,902 | €3,842 | -€2,060 | -34.9% |
| Taxes, remuneration and social security | 45 | €17,630 | €8,041 | -€9,589 | -54.4% |
| Taxes | 450/3 | €17,630 | €5,144 | -€12,486 | -70.8% |
| Remuneration and social security | 454/9 | - | €2,897 | +€2,897 | |
| Other amounts payable | 47/48 | €118,502 | €121,751 | +€3,249 | +2.7% |
| Accrued charges and deferred income | 492/3 | €9,381 | €10,157 | +€776 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,872 | €18,799 | +€927 | +5.2% |
| Other operating charges | 640/8 | €10,147 | €9,970 | -€177 | -1.7% |
| Gross operating margin | 9900 | €97,140 | €91,732 | -€5,408 | -5.6% |
| Operating profit (loss) | 9901 | €69,121 | €62,963 | -€6,158 | -8.9% |
| Financial income | 75/76B | €4,142 | €3,773 | -€369 | -8.9% |
| Recurring financial income | 75 | €4,142 | €3,773 | -€369 | -8.9% |
| Financial charges | 65/66B | €16,363 | €19,978 | +€3,615 | +22.1% |
| Recurring financial charges | 65 | €16,363 | €19,978 | +€3,615 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €56,900 | €46,758 | -€10,142 | -17.8% |
| Income taxes | 67/77 | €13,892 | €9,375 | -€4,517 | -32.5% |
| Profit (loss) for the period | 9904 | €43,008 | €37,383 | -€5,625 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,008 | €37,383 | -€5,625 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.