Jeanfa: 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.
Jeanfa
Largest movements
- Tangible fixed assets +€14,085
up €14,085 (+6.1%), from €232,416 to €246,501
of which Land and buildings: +€13,233
- Deferred charges and accrued income +€3,002
up €3,002 (+5618.2%), from €53 to €3,055
- Debts after one year +€87,726
up €87,726 (+21.0%), from €417,528 to €505,254
of which Financial debts: +€505,254
- Short-term financial debts -€55,792
down €55,792 (-99.7%), from €55,955 to €163
- Profit (loss) carried forward -€15,227
down €15,227 (-5.0%), from -€305,863 to -€321,090
- Current portion of long-term debt +€8,371
new in 2025: €8,371
- Investment grants -€5,199
down €5,199 (-14.5%), from €35,827 to €30,628
- Gross operating margin +€2,612
up €2,612 (+13.3%), from €19,637 to €22,249
- Depreciation +€920
up €920 (+2.8%), from €33,373 to €34,293
- Other operating charges -€801
down €801 (-26.1%), from €3,067 to €2,266
- Financial charges -€457
down €457 (-6.9%), from €6,618 to €6,161
- Financial income +€238
up €238 (+4.6%), from €5,199 to €5,437
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 | €260,456 | €277,622 | +€17,166 | +6.6% |
| Fixed assets | 21/28 | €232,416 | €246,501 | +€14,085 | +6.1% |
| Tangible fixed assets | 22/27 | €232,416 | €246,501 | +€14,085 | +6.1% |
| Land and buildings | 22 | €225,179 | €238,412 | +€13,233 | +5.9% |
| Plant, machinery and equipment | 23 | €7,119 | €8,089 | +€970 | +13.6% |
| Furniture and vehicles | 24 | €118 | - | -€118 | |
| Current assets | 29/58 | €28,040 | €31,121 | +€3,081 | +11.0% |
| Amounts receivable within one year | 40/41 | €27,986 | €27,811 | -€176 | -0.6% |
| Trade receivables | 40 | €25,422 | €23,812 | -€1,610 | -6.3% |
| Other amounts receivable | 41 | €2,564 | €3,998 | +€1,434 | +55.9% |
| Cash at bank and in hand | 54/58 | - | €255 | +€255 | |
| Deferred charges and accrued income | 490/1 | €53 | €3,055 | +€3,002 | +5618.2% |
| Total equity and liabilities | 10/49 | €260,456 | €277,622 | +€17,166 | +6.6% |
| Equity | 10/15 | -€245,036 | -€265,462 | -€20,426 | -8.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€305,863 | -€321,090 | -€15,227 | -5.0% |
| Investment grants | 15 | €35,827 | €30,628 | -€5,199 | -14.5% |
| Amounts payable | 17/49 | €505,492 | €543,084 | +€37,592 | +7.4% |
| Amounts payable after more than one year | 17 | €417,528 | €505,254 | +€87,726 | +21.0% |
| Financial debts | 170/4 | - | €505,254 | +€505,254 | |
| Other amounts payable | 178/9 | €417,528 | - | -€417,528 | |
| Amounts payable within one year | 42/48 | €87,963 | €37,830 | -€50,133 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | - | €8,371 | +€8,371 | |
| Financial debts | 43 | €55,955 | €163 | -€55,792 | -99.7% |
| Credit institutions | 430/8 | €55,955 | €163 | -€55,792 | -99.7% |
| Trade debts | 44 | €3,829 | €1,514 | -€2,315 | -60.5% |
| Suppliers | 440/4 | €3,829 | €1,514 | -€2,315 | -60.5% |
| Advances received on contracts in progress | 46 | €26,281 | €26,281 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,898 | €1,481 | -€418 | -22.0% |
| Taxes | 450/3 | €1,898 | €1,481 | -€418 | -22.0% |
| Other amounts payable | 47/48 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,373 | €34,293 | +€920 | +2.8% |
| Other operating charges | 640/8 | €3,067 | €2,266 | -€801 | -26.1% |
| Gross operating margin | 9900 | €19,637 | €22,249 | +€2,612 | +13.3% |
| Operating profit (loss) | 9901 | -€16,803 | -€14,310 | +€2,493 | +14.8% |
| Financial income | 75/76B | €5,199 | €5,437 | +€238 | +4.6% |
| Recurring financial income | 75 | €5,199 | €5,437 | +€238 | +4.6% |
| Financial charges | 65/66B | €6,618 | €6,161 | -€457 | -6.9% |
| Recurring financial charges | 65 | €6,618 | €6,161 | -€457 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,221 | -€15,033 | +€3,188 | +17.5% |
| Income taxes | 67/77 | €203 | €193 | -€9 | -4.6% |
| Profit (loss) for the period | 9904 | -€18,424 | -€15,227 | +€3,197 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,424 | -€15,227 | +€3,197 | +17.4% |
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 29 September 2026 via checked.be.