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 +€23,300
up €23,300 (+214.0%), from €10,890 to €34,190
- Tangible fixed assets -€11,580
down €11,580 (-21.7%), from €53,328 to €41,748
of which Furniture and vehicles: -€9,386
- Cash -€5,492
down €5,492 (-20.0%), from €27,430 to €21,938
mainly Receivables within one year (-€23,300) and Debts after one year (-€11,349)
- Debts after one year -€11,349
down €11,349 (-32.5%), from €34,950 to €23,600
- Trade debts +€9,666
new in 2025: €9,666
- Reserves +€5,830
up €5,830 (+17.4%), from €33,426 to €39,257
- Tax, wage and social debts +€1,086
up €1,086 (+11.1%), from €9,759 to €10,845
of which Taxes: +€1,086
- Gross operating margin -€2,142
down €2,142 (-8.2%), from €26,184 to €24,043
- Financial charges +€1,188
up €1,188 (+77.3%), from €1,537 to €2,726
- Taxes -€541
down €541 (-14.6%), from €3,705 to €3,164
- Depreciation +€334
up €334 (+3.0%), from €11,246 to €11,580
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 | €94,583 | €100,936 | +€6,353 | +6.7% |
| Fixed assets | 21/28 | €53,728 | €42,148 | -€11,580 | -21.6% |
| Tangible fixed assets | 22/27 | €53,328 | €41,748 | -€11,580 | -21.7% |
| Plant, machinery and equipment | 23 | €965 | €666 | -€299 | -31.0% |
| Furniture and vehicles | 24 | €37,209 | €27,823 | -€9,386 | -25.2% |
| Other tangible fixed assets | 26 | €15,154 | €13,258 | -€1,896 | -12.5% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €40,855 | €58,788 | +€17,933 | +43.9% |
| Amounts receivable within one year | 40/41 | €10,890 | €34,190 | +€23,300 | +214.0% |
| Trade receivables | 40 | €10,890 | €34,190 | +€23,300 | +214.0% |
| Cash at bank and in hand | 54/58 | €27,430 | €21,938 | -€5,492 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,535 | €2,660 | +€125 | +4.9% |
| Total equity and liabilities | 10/49 | €94,583 | €100,936 | +€6,353 | +6.7% |
| Equity | 10/15 | €35,926 | €41,757 | +€5,830 | +16.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,426 | €39,257 | +€5,830 | +17.4% |
| Distributable reserves | 133 | €33,426 | €39,257 | +€5,830 | +17.4% |
| Amounts payable | 17/49 | €58,657 | €59,179 | +€522 | +0.9% |
| Amounts payable after more than one year | 17 | €34,950 | €23,600 | -€11,349 | -32.5% |
| Financial debts | 170/4 | €34,950 | €23,600 | -€11,349 | -32.5% |
| Amounts payable within one year | 42/48 | €23,707 | €35,579 | +€11,872 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €11,059 | €11,349 | +€290 | +2.6% |
| Trade debts | 44 | - | €9,666 | +€9,666 | |
| Suppliers | 440/4 | - | €9,666 | +€9,666 | |
| Taxes, remuneration and social security | 45 | €9,759 | €10,845 | +€1,086 | +11.1% |
| Taxes | 450/3 | €7,759 | €8,845 | +€1,086 | +14.0% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,889 | €3,719 | +€830 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,246 | €11,580 | +€334 | +3.0% |
| Other operating charges | 640/8 | €545 | €750 | +€204 | +37.5% |
| Gross operating margin | 9900 | €26,184 | €24,043 | -€2,142 | -8.2% |
| Operating profit (loss) | 9901 | €14,393 | €11,713 | -€2,680 | -18.6% |
| Financial income | 75/76B | €8 | €7 | -€0 | -3.7% |
| Recurring financial income | 75 | €8 | €7 | -€0 | -3.7% |
| Financial charges | 65/66B | €1,537 | €2,726 | +€1,188 | +77.3% |
| Recurring financial charges | 65 | €1,537 | €2,726 | +€1,188 | +77.3% |
| Profit (loss) for the period before taxes | 9903 | €12,863 | €8,994 | -€3,869 | -30.1% |
| Income taxes | 67/77 | €3,705 | €3,164 | -€541 | -14.6% |
| Profit (loss) for the period | 9904 | €9,159 | €5,830 | -€3,328 | -36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,159 | €5,830 | -€3,328 | -36.3% |
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 5 October 2026 via checked.be.