JEFFIX CONCEPT: 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.
JEFFIX CONCEPT
Largest movements
- Receivables within one year +€7,726
up €7,726 (+448.6%), from €1,722 to €9,448
of which Trade receivables: +€8,750
- Tangible fixed assets -€6,068
down €6,068 (-22.7%), from €26,752 to €20,684
- Cash +€5,766
up €5,766 (+26.0%), from €22,163 to €27,929
mainly Other debts (+€9,416) and Depreciation (+€8,250)
- Other debts +€9,416
up €9,416 (+3780.4%), from €249 to €9,665
- Trade debts -€1,088
down €1,088 (-89.7%), from €1,213 to €125
- Profit (loss) carried forward -€928
down €928 (-84.6%), from €1,098 to €169
- Gross operating margin -€5,413
down €5,413 (-37.5%), from €14,428 to €9,015
- Taxes -€2,355
down €2,355 (-77.9%), from €3,021 to €666
- Depreciation +€1,735
up €1,735 (+26.6%), from €6,515 to €8,250
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 | €50,853 | €58,253 | +€7,400 | +14.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €26,752 | €20,684 | -€6,068 | -22.7% |
| Tangible fixed assets | 22/27 | €26,752 | €20,684 | -€6,068 | -22.7% |
| Furniture and vehicles | 24 | €26,752 | €20,684 | -€6,068 | -22.7% |
| Current assets | 29/58 | €24,101 | €37,570 | +€13,469 | +55.9% |
| Amounts receivable within one year | 40/41 | €1,722 | €9,448 | +€7,726 | +448.6% |
| Trade receivables | 40 | - | €8,750 | +€8,750 | |
| Other amounts receivable | 41 | €1,722 | €698 | -€1,024 | -59.5% |
| Cash at bank and in hand | 54/58 | €22,163 | €27,929 | +€5,766 | +26.0% |
| Deferred charges and accrued income | 490/1 | €216 | €192 | -€23 | -10.7% |
| Total equity and liabilities | 10/49 | €50,853 | €58,253 | +€7,400 | +14.6% |
| Equity | 10/15 | €48,370 | €47,442 | -€928 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,672 | €28,672 | = | 0.0% |
| Distributable reserves | 133 | €28,672 | €28,672 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,098 | €169 | -€928 | -84.6% |
| Amounts payable | 17/49 | €2,483 | €10,812 | +€8,329 | +335.4% |
| Amounts payable within one year | 42/48 | €2,483 | €10,812 | +€8,329 | +335.4% |
| Trade debts | 44 | €1,213 | €125 | -€1,088 | -89.7% |
| Suppliers | 440/4 | €1,213 | €125 | -€1,088 | -89.7% |
| Taxes, remuneration and social security | 45 | €1,021 | €1,021 | = | 0.0% |
| Taxes | 450/3 | €1,021 | €1,021 | = | 0.0% |
| Other amounts payable | 47/48 | €249 | €9,665 | +€9,416 | +3780.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €8,250 | +€1,735 | +26.6% |
| Other operating charges | 640/8 | €889 | €918 | +€29 | +3.3% |
| Gross operating margin | 9900 | €14,428 | €9,015 | -€5,413 | -37.5% |
| Operating profit (loss) | 9901 | €7,024 | -€153 | -€7,177 | |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €208 | €209 | +€1 | +0.5% |
| Recurring financial charges | 65 | €208 | €209 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €6,816 | -€262 | -€7,078 | |
| Income taxes | 67/77 | €3,021 | €666 | -€2,355 | -77.9% |
| Profit (loss) for the period | 9904 | €3,795 | -€928 | -€4,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,795 | -€928 | -€4,723 |
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 1 October 2026 via checked.be.