Jafleur: 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.
Jafleur
Largest movements
- Tangible fixed assets -€4,172
down €4,172 (-39.2%), from €10,646 to €6,474
- Cash +€805
up €805 (+17.4%), from €4,617 to €5,422
mainly Tax, wage and social debts (+€8,166) and Depreciation (+€4,172)
- Receivables within one year -€795
down €795 (-3.0%), from €26,116 to €25,320
of which Trade receivables: -€1,278
- Trade debts -€11,043
down €11,043 (-78.2%), from €14,115 to €3,072
- Tax, wage and social debts +€8,166
up €8,166 (+65.2%), from €12,520 to €20,685
of which Taxes: +€5,318
- Debts after one year -€3,657
down €3,657 (-56.8%), from €6,439 to €2,782
- Other debts +€1,933
up €1,933 (+105.1%), from €1,840 to €3,772
- Staff costs +€25,187
up €25,187 (+78.7%), from €31,996 to €57,183
- Gross operating margin +€25,029
up €25,029 (+66.8%), from €37,480 to €62,509
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,378 | €37,216 | -€4,162 | -10.1% |
| Fixed assets | 21/28 | €10,646 | €6,474 | -€4,172 | -39.2% |
| Tangible fixed assets | 22/27 | €10,646 | €6,474 | -€4,172 | -39.2% |
| Furniture and vehicles | 24 | €10,646 | €6,474 | -€4,172 | -39.2% |
| Current assets | 29/58 | €30,733 | €30,742 | +€9 | 0.0% |
| Amounts receivable within one year | 40/41 | €26,116 | €25,320 | -€795 | -3.0% |
| Trade receivables | 40 | €24,756 | €23,478 | -€1,278 | -5.2% |
| Other amounts receivable | 41 | €1,359 | €1,842 | +€482 | +35.5% |
| Cash at bank and in hand | 54/58 | €4,617 | €5,422 | +€805 | +17.4% |
| Total equity and liabilities | 10/49 | €41,378 | €37,216 | -€4,162 | -10.1% |
| Equity | 10/15 | €1,986 | €2,232 | +€246 | +12.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €986 | €1,232 | +€246 | +24.9% |
| Amounts payable | 17/49 | €39,392 | €34,984 | -€4,408 | -11.2% |
| Amounts payable after more than one year | 17 | €6,439 | €2,782 | -€3,657 | -56.8% |
| Financial debts | 170/4 | €6,439 | €2,782 | -€3,657 | -56.8% |
| Amounts payable within one year | 42/48 | €32,953 | €32,202 | -€751 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €3,599 | €3,657 | +€59 | +1.6% |
| Trade debts | 44 | €14,115 | €3,072 | -€11,043 | -78.2% |
| Suppliers | 440/4 | €14,115 | €3,072 | -€11,043 | -78.2% |
| Advances received on contracts in progress | 46 | €881 | €1,016 | +€135 | +15.3% |
| Taxes, remuneration and social security | 45 | €12,520 | €20,685 | +€8,166 | +65.2% |
| Taxes | 450/3 | €6,881 | €12,199 | +€5,318 | +77.3% |
| Remuneration and social security | 454/9 | €5,639 | €8,487 | +€2,848 | +50.5% |
| Other amounts payable | 47/48 | €1,840 | €3,772 | +€1,933 | +105.1% |
| Remuneration, social security and pensions | 62 | €31,996 | €57,183 | +€25,187 | +78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,254 | €4,172 | -€82 | -1.9% |
| Other operating charges | 640/8 | €235 | €507 | +€272 | +115.6% |
| Gross operating margin | 9900 | €37,480 | €62,509 | +€25,029 | +66.8% |
| Operating profit (loss) | 9901 | €994 | €647 | -€348 | -34.9% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €553 | €182 | -€371 | -67.1% |
| Recurring financial charges | 65 | €553 | €182 | -€371 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €444 | €465 | +€21 | +4.8% |
| Income taxes | 67/77 | €288 | €219 | -€69 | -24.0% |
| Profit (loss) for the period | 9904 | €155 | €246 | +€90 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €155 | €246 | +€90 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.