JAFRA: 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.
JAFRA
Largest movements
- Receivables within one year +€9,173
new in 2025: €9,173
of which Trade receivables: +€5,318
- Cash +€7,724
up €7,724 (+368.9%), from €2,094 to €9,818
mainly Short-term financial debts (+€50,000) and Contributions, distributions and other (+€20,904)
- Tangible fixed assets +€6,588
up €6,588 (+2.8%), from €231,225 to €237,814
of which Furniture and vehicles: +€18,359
- Other debts -€51,961
down €51,961 (-81.0%), from €64,183 to €12,222
- Short-term financial debts +€50,000
new in 2025: €50,000
- Profit (loss) carried forward +€31,441
up €31,441, from -€7,042 to €24,399
- Tax, wage and social debts +€11,904
up €11,904 (+59.9%), from €19,868 to €31,773
of which Taxes: +€12,757
- Debts after one year -€11,518
down €11,518 (-9.0%), from €127,891 to €116,374
- Purchases and services +€20,422
up €20,422 (+56.9%), from €35,890 to €56,312
- Gross operating margin -€12,964
down €12,964 (-28.0%), from €46,367 to €33,402
- Taxes -€9,265
no longer reported in 2025 (was €9,265)
- Turnover +€3,289
up €3,289 (+5.0%), from €66,353 to €69,642
- Financial charges -€3,019
down €3,019 (-26.2%), from €11,541 to €8,522
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 | €234,401 | €257,887 | +€23,486 | +10.0% |
| Fixed assets | 21/28 | €232,308 | €238,896 | +€6,588 | +2.8% |
| Tangible fixed assets | 22/27 | €231,225 | €237,814 | +€6,588 | +2.8% |
| Land and buildings | 22 | €231,225 | €219,455 | -€11,770 | -5.1% |
| Furniture and vehicles | 24 | - | €18,359 | +€18,359 | |
| Financial fixed assets | 28 | €1,082 | €1,082 | = | 0.0% |
| Current assets | 29/58 | €2,094 | €18,991 | +€16,897 | +807.0% |
| Amounts receivable within one year | 40/41 | - | €9,173 | +€9,173 | |
| Trade receivables | 40 | - | €5,318 | +€5,318 | |
| Other amounts receivable | 41 | - | €3,855 | +€3,855 | |
| Cash at bank and in hand | 54/58 | €2,094 | €9,818 | +€7,724 | +368.9% |
| Total equity and liabilities | 10/49 | €234,401 | €257,887 | +€23,486 | +10.0% |
| Equity | 10/15 | €13,410 | €44,851 | +€31,441 | +234.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,042 | €24,399 | +€31,441 | |
| Amounts payable | 17/49 | €220,992 | €213,036 | -€7,956 | -3.6% |
| Amounts payable after more than one year | 17 | €127,891 | €116,374 | -€11,518 | -9.0% |
| Financial debts | 170/4 | €127,891 | €116,374 | -€11,518 | -9.0% |
| Amounts payable within one year | 42/48 | €93,100 | €96,662 | +€3,562 | +3.8% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Other loans | 439 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €9,049 | €2,667 | -€6,382 | -70.5% |
| Suppliers | 440/4 | €9,049 | €2,667 | -€6,382 | -70.5% |
| Taxes, remuneration and social security | 45 | €19,868 | €31,773 | +€11,904 | +59.9% |
| Taxes | 450/3 | €5,964 | €18,721 | +€12,757 | +213.9% |
| Remuneration and social security | 454/9 | €13,904 | €13,051 | -€853 | -6.1% |
| Other amounts payable | 47/48 | €64,183 | €12,222 | -€51,961 | -81.0% |
| Turnover | 70 | €66,353 | €69,642 | +€3,289 | +5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,890 | €56,312 | +€20,422 | +56.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,770 | €11,770 | = | 0.0% |
| Other operating charges | 640/8 | €4,049 | €2,573 | -€1,476 | -36.4% |
| Gross operating margin | 9900 | €46,367 | €33,402 | -€12,964 | -28.0% |
| Operating profit (loss) | 9901 | €30,548 | €19,059 | -€11,489 | -37.6% |
| Financial charges | 65/66B | €11,541 | €8,522 | -€3,019 | -26.2% |
| Recurring financial charges | 65 | €11,541 | €8,522 | -€3,019 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €19,006 | €10,537 | -€8,470 | -44.6% |
| Income taxes | 67/77 | €9,265 | - | -€9,265 | |
| Profit (loss) for the period | 9904 | €9,741 | €10,537 | +€795 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,741 | €10,537 | +€795 | +8.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.