Jafra Consult: what changed
Two financial 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 Consult
Largest movements
- Cash +€8,397
up €8,397 (+661%), from €1,271 to €9,668
mainly Net result for the year (+€25,543) and Other debts (+€11,064)
- Receivables within one year -€3,633
down €3,633 (-9.2%), from €39,636 to €36,003
of which Trade receivables: -€9,189
- Deferred charges and accrued income -€2,848
down €2,848 (-84.1%), from €3,387 to €539
- Other debts +€11,064
up €11,064 (+105%), from €10,500 to €21,564
- Trade debts -€7,321
down €7,321 (-85.5%), from €8,565 to €1,245
- Tax, wage and social debts -€5,455
down €5,455 (-28.5%), from €19,156 to €13,702
of which Remuneration and social security: -€3,040
- Profit (loss) carried forward +€4,088
up €4,088 (+828%), from €494 to €4,581
- Staff costs -€26,944
no longer reported in 2025 (was €26,944)
- Gross operating margin -€18,095
down €18,095 (-36.3%), from €49,816 to €31,721
- Taxes -€4,063
down €4,063 (-47.8%), from €8,507 to €4,444
- Financial charges -€1,068
down €1,068 (-46.0%), from €2,321 to €1,253
- Other operating charges -€523
down €523 (-75.8%), from €689 to €167
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.
Derived cash bridge
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 | €44,916 | €47,292 | +€2,376 | +5.3% |
| Fixed assets | 21/28 | €622 | €1,083 | +€461 | +74.1% |
| Tangible fixed assets | 22/27 | €622 | €1,083 | +€461 | +74.1% |
| Furniture and vehicles | 24 | €622 | €1,083 | +€461 | +74.1% |
| Current assets | 29/58 | €44,294 | €46,209 | +€1,915 | +4.3% |
| Amounts receivable within one year | 40/41 | €39,636 | €36,003 | -€3,633 | -9.2% |
| Trade receivables | 40 | €33,477 | €24,288 | -€9,189 | -27.4% |
| Other amounts receivable | 41 | €6,159 | €11,715 | +€5,556 | +90.2% |
| Cash at bank and in hand | 54/58 | €1,271 | €9,668 | +€8,397 | +661% |
| Deferred charges and accrued income | 490/1 | €3,387 | €539 | -€2,848 | -84.1% |
| Total equity and liabilities | 10/49 | €44,916 | €47,292 | +€2,376 | +5.3% |
| Equity | 10/15 | €6,694 | €10,781 | +€4,088 | +61.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €494 | €4,581 | +€4,088 | +828% |
| Amounts payable | 17/49 | €38,222 | €36,510 | -€1,712 | -4.5% |
| Amounts payable within one year | 42/48 | €38,222 | €36,510 | -€1,712 | -4.5% |
| Trade debts | 44 | €8,565 | €1,245 | -€7,321 | -85.5% |
| Suppliers | 440/4 | €8,565 | €1,245 | -€7,321 | -85.5% |
| Taxes, remuneration and social security | 45 | €19,156 | €13,702 | -€5,455 | -28.5% |
| Taxes | 450/3 | €16,116 | €13,702 | -€2,414 | -15.0% |
| Remuneration and social security | 454/9 | €3,040 | - | -€3,040 | |
| Other amounts payable | 47/48 | €10,500 | €21,564 | +€11,064 | +105% |
| Remuneration, social security and pensions | 62 | €26,944 | - | -€26,944 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €321 | -€310 | -49.1% |
| Other operating charges | 640/8 | €689 | €167 | -€523 | -75.8% |
| Gross operating margin | 9900 | €49,816 | €31,721 | -€18,095 | -36.3% |
| Operating profit (loss) | 9901 | €21,552 | €31,233 | +€9,681 | +44.9% |
| Financial income | 75/76B | €364 | €7 | -€357 | -98.2% |
| Recurring financial income | 75 | €364 | €7 | -€357 | -98.2% |
| Financial charges | 65/66B | €2,321 | €1,253 | -€1,068 | -46.0% |
| Recurring financial charges | 65 | €2,321 | €1,253 | -€1,068 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €19,595 | €29,987 | +€10,392 | +53.0% |
| Income taxes | 67/77 | €8,507 | €4,444 | -€4,063 | -47.8% |
| Profit (loss) for the period | 9904 | €11,088 | €25,543 | +€14,455 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €11,088 | €25,543 | +€14,455 | +130% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.