Jefferson & Co.: 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.
Jefferson & Co.
Largest movements
- Cash -€1,250
down €1,250 (-48.0%), from €2,602 to €1,352
mainly Net result for the year (-€2,475) and Other debts (-€277)
- Tangible fixed assets -€1,190
down €1,190 (-84.3%), from €1,412 to €222
- Stocks and contracts -€807
down €807 (-15.1%), from €5,358 to €4,551
- Receivables within one year +€261
up €261 (+10.4%), from €2,495 to €2,756
of which Other amounts receivable: +€163
- Profit (loss) carried forward -€2,475
down €2,475 (-32.5%), from -€7,602 to -€10,077
- Other debts -€277
down €277 (-1.8%), from €15,586 to €15,309
- Trade debts -€235
down €235 (-26.6%), from €884 to €649
- Gross operating margin +€616
up €616 (+44.1%), from -€1,396 to -€780
- Other operating charges -€228
down €228 (-36.3%), from €628 to €400
- Financial charges -€72
down €72 (-40.9%), from €177 to €105
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 | €11,868 | €8,881 | -€2,986 | -25.2% |
| Fixed assets | 21/28 | €1,412 | €222 | -€1,190 | -84.3% |
| Tangible fixed assets | 22/27 | €1,412 | €222 | -€1,190 | -84.3% |
| Furniture and vehicles | 24 | €1,412 | €222 | -€1,190 | -84.3% |
| Current assets | 29/58 | €10,456 | €8,660 | -€1,796 | -17.2% |
| Stocks and contracts in progress | 3 | €5,358 | €4,551 | -€807 | -15.1% |
| Stocks | 30/36 | €5,358 | €4,551 | -€807 | -15.1% |
| Amounts receivable within one year | 40/41 | €2,495 | €2,756 | +€261 | +10.4% |
| Trade receivables | 40 | €25 | €123 | +€98 | +390% |
| Other amounts receivable | 41 | €2,470 | €2,633 | +€163 | +6.6% |
| Cash at bank and in hand | 54/58 | €2,602 | €1,352 | -€1,250 | -48.0% |
| Total equity and liabilities | 10/49 | €11,868 | €8,881 | -€2,986 | -25.2% |
| Equity | 10/15 | -€4,602 | -€7,077 | -€2,475 | -53.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,602 | -€10,077 | -€2,475 | -32.5% |
| Amounts payable | 17/49 | €16,470 | €15,958 | -€512 | -3.1% |
| Amounts payable within one year | 42/48 | €16,470 | €15,958 | -€512 | -3.1% |
| Trade debts | 44 | €884 | €649 | -€235 | -26.6% |
| Suppliers | 440/4 | €884 | €649 | -€235 | -26.6% |
| Other amounts payable | 47/48 | €15,586 | €15,309 | -€277 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,190 | €1,190 | +€0 | 0.0% |
| Other operating charges | 640/8 | €628 | €400 | -€228 | -36.3% |
| Gross operating margin | 9900 | -€1,396 | -€780 | +€616 | +44.1% |
| Operating profit (loss) | 9901 | -€3,214 | -€2,370 | +€844 | +26.3% |
| Financial charges | 65/66B | €177 | €105 | -€72 | -40.9% |
| Recurring financial charges | 65 | €177 | €105 | -€72 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,391 | -€2,475 | +€916 | +27.0% |
| Profit (loss) for the period | 9904 | -€3,391 | -€2,475 | +€916 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,391 | -€2,475 | +€916 | +27.0% |
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 23 October 2026 via checked.be.