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 +€33,343
up €33,343 (+122.9%), from €27,129 to €60,472
of which Other amounts receivable: +€30,000
- Current investments -€24,657
down €24,657 (-8.6%), from €287,005 to €262,348
- Cash +€3,747
up €3,747 (+52.7%), from €7,110 to €10,857
mainly Net result for the year (+€30,524) and Current portion of long-term debt (+€29,542)
- Debts after one year -€31,000
down €31,000 (-46.3%), from €66,979 to €35,979
- Current portion of long-term debt +€29,542
up €29,542 (+22.5%), from €131,078 to €160,620
- Profit (loss) carried forward +€20,524
up €20,524 (+32.8%), from €62,542 to €83,067
- Trade debts -€13,908
down €13,908 (-67.4%), from €20,623 to €6,716
- Provisions +€10,000
new in 2025: €10,000
- Financial income +€17,117
new in 2025: €17,117
- Provisions +€10,000
new in 2025: €10,000
- Financial charges -€8,861
down €8,861 (-51.9%), from €17,080 to €8,219
- Gross operating margin +€6,853
up €6,853 (+19.6%), from €34,966 to €41,819
- Taxes +€1,954
up €1,954 (+29.6%), from €6,600 to €8,554
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 | €335,318 | €347,130 | +€11,812 | +3.5% |
| Fixed assets | 21/28 | €9,849 | €8,717 | -€1,132 | -11.5% |
| Tangible fixed assets | 22/27 | €9,849 | €8,717 | -€1,132 | -11.5% |
| Land and buildings | 22 | €5,931 | €5,261 | -€671 | -11.3% |
| Plant, machinery and equipment | 23 | €340 | €100 | -€240 | -70.5% |
| Furniture and vehicles | 24 | €3,577 | €3,356 | -€221 | -6.2% |
| Current assets | 29/58 | €325,469 | €338,412 | +€12,943 | +4.0% |
| Amounts receivable within one year | 40/41 | €27,129 | €60,472 | +€33,343 | +122.9% |
| Trade receivables | 40 | €20,721 | €24,064 | +€3,343 | +16.1% |
| Other amounts receivable | 41 | €6,408 | €36,408 | +€30,000 | +468.2% |
| Current investments | 50/53 | €287,005 | €262,348 | -€24,657 | -8.6% |
| Cash at bank and in hand | 54/58 | €7,110 | €10,857 | +€3,747 | +52.7% |
| Deferred charges and accrued income | 490/1 | €4,225 | €4,736 | +€511 | +12.1% |
| Total equity and liabilities | 10/49 | €335,318 | €347,130 | +€11,812 | +3.5% |
| Equity | 10/15 | €82,994 | €103,518 | +€20,524 | +24.7% |
| 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 | €62,542 | €83,067 | +€20,524 | +32.8% |
| Provisions and deferred taxes | 16 | - | €10,000 | +€10,000 | |
| Provisions for liabilities and charges | 160/5 | - | €10,000 | +€10,000 | |
| Major repairs and maintenance | 162 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €252,324 | €233,612 | -€18,712 | -7.4% |
| Amounts payable after more than one year | 17 | €66,979 | €35,979 | -€31,000 | -46.3% |
| Financial debts | 170/4 | €66,979 | €35,979 | -€31,000 | -46.3% |
| Amounts payable within one year | 42/48 | €185,345 | €197,632 | +€12,288 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €131,078 | €160,620 | +€29,542 | +22.5% |
| Trade debts | 44 | €20,623 | €6,716 | -€13,908 | -67.4% |
| Suppliers | 440/4 | €20,623 | €6,716 | -€13,908 | -67.4% |
| Taxes, remuneration and social security | 45 | €20,388 | €22,125 | +€1,737 | +8.5% |
| Taxes | 450/3 | €20,388 | €22,125 | +€1,737 | +8.5% |
| Other amounts payable | 47/48 | €13,256 | €8,171 | -€5,084 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,022 | €1,132 | -€891 | -44.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €611 | €507 | -€104 | -17.0% |
| Gross operating margin | 9900 | €34,966 | €41,819 | +€6,853 | +19.6% |
| Operating profit (loss) | 9901 | €32,333 | €30,180 | -€2,153 | -6.7% |
| Financial income | 75/76B | - | €17,117 | +€17,117 | |
| Recurring financial income | 75 | - | €17,117 | +€17,117 | |
| Financial charges | 65/66B | €17,080 | €8,219 | -€8,861 | -51.9% |
| Recurring financial charges | 65 | €17,080 | €8,219 | -€8,861 | -51.9% |
| Profit (loss) for the period before taxes | 9903 | €15,253 | €39,078 | +€23,825 | +156.2% |
| Income taxes | 67/77 | €6,600 | €8,554 | +€1,954 | +29.6% |
| Profit (loss) for the period | 9904 | €8,653 | €30,524 | +€21,871 | +252.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,653 | €30,524 | +€21,871 | +252.8% |
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 5 October 2026 via checked.be.