JEFFALI: 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.
JEFFALI
Largest movements
- Cash +€1,017
up €1,017 (+37.5%), from €2,711 to €3,728
mainly Net result for the year (+€579) and Depreciation (+€506)
- Tangible fixed assets -€506
no longer reported in 2023 (was €506)
- Profit (loss) carried forward +€579
up €579 (+24.8%), from €2,338 to €2,917
- Turnover -€20,265
no longer reported in 2023 (was €20,265)
- Purchases and services -€20,080
no longer reported in 2023 (was €20,080)
- Gross operating margin +€1,549
up €1,549 (+839.2%), from €185 to €1,733
- Taxes +€670
new in 2023: €670
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,385 | €6,964 | +€579 | +9.1% |
| Fixed assets | 21/28 | €506 | - | -€506 | |
| Tangible fixed assets | 22/27 | €506 | - | -€506 | |
| Furniture and vehicles | 24 | €506 | - | -€506 | |
| Current assets | 29/58 | €5,879 | €6,964 | +€1,085 | +18.4% |
| Amounts receivable within one year | 40/41 | €3,169 | €3,237 | +€68 | +2.1% |
| Other amounts receivable | 41 | €3,169 | €3,237 | +€68 | +2.1% |
| Cash at bank and in hand | 54/58 | €2,711 | €3,728 | +€1,017 | +37.5% |
| Total equity and liabilities | 10/49 | €6,385 | €6,964 | +€579 | +9.1% |
| Equity | 10/15 | €6,385 | €6,964 | +€579 | +9.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €47 | €47 | = | 0.0% |
| Non-distributable reserves | 130/1 | €47 | €47 | = | 0.0% |
| Reserves not available under the articles | 1311 | €47 | €47 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,338 | €2,917 | +€579 | +24.8% |
| Turnover | 70 | €20,265 | - | -€20,265 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,080 | - | -€20,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €506 | = | 0.0% |
| Gross operating margin | 9900 | €185 | €1,733 | +€1,549 | +839.2% |
| Operating profit (loss) | 9901 | -€321 | €1,228 | +€1,549 | |
| Financial income | 75/76B | - | €68 | +€68 | |
| Recurring financial income | 75 | - | €68 | +€68 | |
| Financial charges | 65/66B | €42 | €46 | +€5 | +11.2% |
| Recurring financial charges | 65 | €42 | €46 | +€5 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€363 | €1,249 | +€1,612 | |
| Income taxes | 67/77 | - | €670 | +€670 | |
| Profit (loss) for the period | 9904 | -€363 | €579 | +€942 | |
| Profit (loss) for the period to be appropriated | 9905 | -€363 | €579 | +€942 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.