JEFFERIES AND PARTNERS: 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.
JEFFERIES AND PARTNERS
Largest movements
- Receivables within one year +€34,933
up €34,933 (+197%), from €17,743 to €52,677
of which Other amounts receivable: +€26,941
- Cash +€2,922
up €2,922 (+13.1%), from €22,237 to €25,158
mainly Net result for the year (+€41,684) and Other debts (+€24,955)
- Other debts +€24,955
up €24,955 (+242%), from €10,320 to €35,275
- Tax, wage and social debts +€14,174
up €14,174 (+123%), from €11,489 to €25,663
of which Taxes: +€15,174
- Trade debts -€1,189
down €1,189 (-7.8%), from €15,211 to €14,022
- Gross operating margin +€47,201
up €47,201 (+407%), from €11,592 to €58,792
- Taxes +€9,699
up €9,699 (+412%), from €2,352 to €12,051
- Other operating charges +€3,557
up €3,557 (+484%), from €735 to €4,293
- Financial income +€1,492
up €1,492 (+583%), from €256 to €1,748
- Depreciation +€931
up €931 (+108%), from €860 to €1,790
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 | €44,418 | €82,542 | +€38,124 | +85.8% |
| Fixed assets | 21/28 | €4,375 | €4,555 | +€180 | +4.1% |
| Tangible fixed assets | 22/27 | €4,375 | €4,555 | +€180 | +4.1% |
| Furniture and vehicles | 24 | €4,375 | €4,555 | +€180 | +4.1% |
| Current assets | 29/58 | €40,043 | €77,987 | +€37,945 | +94.8% |
| Amounts receivable within one year | 40/41 | €17,743 | €52,677 | +€34,933 | +197% |
| Trade receivables | 40 | €13,674 | €21,667 | +€7,993 | +58.4% |
| Other amounts receivable | 41 | €4,069 | €31,010 | +€26,941 | +662% |
| Cash at bank and in hand | 54/58 | €22,237 | €25,158 | +€2,922 | +13.1% |
| Deferred charges and accrued income | 490/1 | €63 | €152 | +€90 | +143% |
| Total equity and liabilities | 10/49 | €44,418 | €82,542 | +€38,124 | +85.8% |
| Equity | 10/15 | €7,398 | €7,582 | +€184 | +2.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,398 | €3,582 | +€184 | +5.4% |
| Amounts payable | 17/49 | €37,020 | €74,960 | +€37,940 | +102% |
| Amounts payable within one year | 42/48 | €37,020 | €74,960 | +€37,940 | +102% |
| Trade debts | 44 | €15,211 | €14,022 | -€1,189 | -7.8% |
| Suppliers | 440/4 | €15,211 | €14,022 | -€1,189 | -7.8% |
| Taxes, remuneration and social security | 45 | €11,489 | €25,663 | +€14,174 | +123% |
| Taxes | 450/3 | €10,489 | €25,663 | +€15,174 | +145% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €10,320 | €35,275 | +€24,955 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €1,790 | +€931 | +108% |
| Other operating charges | 640/8 | €735 | €4,293 | +€3,557 | +484% |
| Non-recurring operating charges | 66A | €1,083 | €15 | -€1,068 | -98.6% |
| Gross operating margin | 9900 | €11,592 | €58,792 | +€47,201 | +407% |
| Operating profit (loss) | 9901 | €8,914 | €52,694 | +€43,780 | +491% |
| Financial income | 75/76B | €256 | €1,748 | +€1,492 | +583% |
| Recurring financial income | 75 | €256 | €1,748 | +€1,492 | +583% |
| Financial charges | 65/66B | €167 | €707 | +€540 | +323% |
| Recurring financial charges | 65 | €167 | €707 | +€540 | +323% |
| Profit (loss) for the period before taxes | 9903 | €9,003 | €53,735 | +€44,733 | +497% |
| Income taxes | 67/77 | €2,352 | €12,051 | +€9,699 | +412% |
| Profit (loss) for the period | 9904 | €6,650 | €41,684 | +€35,034 | +527% |
| Profit (loss) for the period to be appropriated | 9905 | €6,650 | €41,684 | +€35,034 | +527% |
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 30 October 2026 via checked.be.