JEDAFRA: 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.
JEDAFRA
Largest movements
- Tangible fixed assets -€51,459
down €51,459 (-4.0%), from €1.3m to €1.2m
of which Land and buildings: -€50,043
- Profit (loss) carried forward -€39,001
down €39,001 (-6.6%), from €589,316 to €550,315
- Debts after one year -€36,419
down €36,419 (-6.9%), from €527,134 to €490,715
- Other debts +€23,686
up €23,686 (+14.1%), from €168,330 to €192,016
- Gross operating margin +€33,678
up €33,678, from -€10,604 to €23,074
- Financial charges -€3,616
down €3,616 (-22.5%), from €16,043 to €12,427
- Other operating charges +€1,383
up €1,383 (+38.1%), from €3,631 to €5,014
- Depreciation +€548
up €548 (+1.1%), from €50,911 to €51,459
- Financial income -€535
down €535 (-7.1%), from €7,536 to €7,000
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 | €1,338,186 | €1,286,290 | -€51,896 | -3.9% |
| Fixed assets | 21/28 | €1,328,796 | €1,277,337 | -€51,459 | -3.9% |
| Tangible fixed assets | 22/27 | €1,272,546 | €1,221,087 | -€51,459 | -4.0% |
| Land and buildings | 22 | €1,269,174 | €1,219,131 | -€50,043 | -3.9% |
| Plant, machinery and equipment | 23 | €2,612 | €1,386 | -€1,226 | -46.9% |
| Furniture and vehicles | 24 | €760 | €570 | -€190 | -25.0% |
| Financial fixed assets | 28 | €56,250 | €56,250 | = | 0.0% |
| Current assets | 29/58 | €9,390 | €8,953 | -€437 | -4.7% |
| Amounts receivable within one year | 40/41 | - | €470 | +€470 | |
| Trade receivables | 40 | - | €419 | +€419 | |
| Other amounts receivable | 41 | - | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | €7,974 | €5,945 | -€2,029 | -25.4% |
| Deferred charges and accrued income | 490/1 | €1,416 | €2,538 | +€1,122 | +79.2% |
| Total equity and liabilities | 10/49 | €1,338,186 | €1,286,290 | -€51,896 | -3.9% |
| Equity | 10/15 | €599,176 | €560,175 | -€39,001 | -6.5% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €589,316 | €550,315 | -€39,001 | -6.6% |
| Amounts payable | 17/49 | €739,011 | €726,115 | -€12,895 | -1.7% |
| Amounts payable after more than one year | 17 | €527,134 | €490,715 | -€36,419 | -6.9% |
| Financial debts | 170/4 | €527,134 | €490,715 | -€36,419 | -6.9% |
| Amounts payable within one year | 42/48 | €211,877 | €234,326 | +€22,449 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €39,159 | €39,116 | -€43 | -0.1% |
| Trade debts | 44 | €295 | €2,852 | +€2,557 | +866.6% |
| Suppliers | 440/4 | €295 | €2,852 | +€2,557 | +866.6% |
| Taxes, remuneration and social security | 45 | €4,093 | €342 | -€3,751 | -91.6% |
| Taxes | 450/3 | €4,093 | €342 | -€3,751 | -91.6% |
| Other amounts payable | 47/48 | €168,330 | €192,016 | +€23,686 | +14.1% |
| Accrued charges and deferred income | 492/3 | - | €1,075 | +€1,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,911 | €51,459 | +€548 | +1.1% |
| Other operating charges | 640/8 | €3,631 | €5,014 | +€1,383 | +38.1% |
| Gross operating margin | 9900 | -€10,604 | €23,074 | +€33,678 | |
| Operating profit (loss) | 9901 | -€65,145 | -€33,398 | +€31,747 | +48.7% |
| Financial income | 75/76B | €7,536 | €7,000 | -€535 | -7.1% |
| Recurring financial income | 75 | €7,536 | €7,000 | -€535 | -7.1% |
| Financial charges | 65/66B | €16,043 | €12,427 | -€3,616 | -22.5% |
| Recurring financial charges | 65 | €16,043 | €12,427 | -€3,616 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€73,652 | -€38,825 | +€34,827 | +47.3% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.4% |
| Profit (loss) for the period | 9904 | -€73,826 | -€39,001 | +€34,825 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€73,826 | -€39,001 | +€34,825 | +47.2% |
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 8 October 2026 via checked.be.