JEFFRASLEEP: 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.
JEFFRASLEEP
Largest movements
- Deferred charges and accrued income -€60,414
down €60,414 (-94.3%), from €64,084 to €3,670
- Stocks and contracts +€32,391
up €32,391 (+12.6%), from €256,426 to €288,816
- Cash -€31,524
down €31,524 (-9.5%), from €331,043 to €299,520
mainly Contributions, distributions and other (-€207,992) and Stocks and contracts (-€32,391)
- Tangible fixed assets -€15,607
down €15,607 (-6.7%), from €232,101 to €216,493
of which Land and buildings: -€33,132
- Receivables within one year -€12,890
down €12,890 (-41.3%), from €31,202 to €18,311
of which Trade receivables: -€7,395
- Trade debts -€29,038
down €29,038 (-17.3%), from €167,915 to €138,877
- Advances received -€27,236
down €27,236 (-31.1%), from €87,681 to €60,445
- Other debts -€25,914
down €25,914 (-5.4%), from €483,906 to €457,992
- Gross operating margin +€34,989
up €34,989 (+7.9%), from €442,502 to €477,491
- Taxes +€8,195
up €8,195 (+25.0%), from €32,759 to €40,954
- Staff costs -€8,165
down €8,165 (-4.0%), from €203,958 to €195,793
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 | €927,355 | €839,311 | -€88,044 | -9.5% |
| Fixed assets | 21/28 | €244,601 | €228,993 | -€15,607 | -6.4% |
| Tangible fixed assets | 22/27 | €232,101 | €216,493 | -€15,607 | -6.7% |
| Land and buildings | 22 | €226,986 | €193,854 | -€33,132 | -14.6% |
| Plant, machinery and equipment | 23 | €2,387 | €14,681 | +€12,295 | +515% |
| Furniture and vehicles | 24 | €462 | €1,615 | +€1,153 | +250% |
| Other tangible fixed assets | 26 | €2,266 | €6,343 | +€4,077 | +180% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €682,754 | €610,317 | -€72,437 | -10.6% |
| Stocks and contracts in progress | 3 | €256,426 | €288,816 | +€32,391 | +12.6% |
| Stocks | 30/36 | €256,426 | €288,816 | +€32,391 | +12.6% |
| Amounts receivable within one year | 40/41 | €31,202 | €18,311 | -€12,890 | -41.3% |
| Trade receivables | 40 | €8,524 | €1,129 | -€7,395 | -86.8% |
| Other amounts receivable | 41 | €22,677 | €17,182 | -€5,495 | -24.2% |
| Cash at bank and in hand | 54/58 | €331,043 | €299,520 | -€31,524 | -9.5% |
| Deferred charges and accrued income | 490/1 | €64,084 | €3,670 | -€60,414 | -94.3% |
| Total equity and liabilities | 10/49 | €927,355 | €839,311 | -€88,044 | -9.5% |
| Equity | 10/15 | €104,046 | €104,046 | = | 0.0% |
| Contributions | 10/11 | €30,090 | €30,090 | = | 0.0% |
| Reserves | 13 | €73,956 | €73,956 | = | 0.0% |
| Tax-exempt reserves | 132 | €685 | €685 | = | 0.0% |
| Distributable reserves | 133 | €73,271 | €73,271 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €823,309 | €735,265 | -€88,044 | -10.7% |
| Amounts payable within one year | 42/48 | €803,259 | €717,565 | -€85,694 | -10.7% |
| Trade debts | 44 | €167,915 | €138,877 | -€29,038 | -17.3% |
| Suppliers | 440/4 | €167,915 | €138,877 | -€29,038 | -17.3% |
| Advances received on contracts in progress | 46 | €87,681 | €60,445 | -€27,236 | -31.1% |
| Taxes, remuneration and social security | 45 | €63,757 | €60,250 | -€3,507 | -5.5% |
| Taxes | 450/3 | €19,139 | €23,875 | +€4,736 | +24.7% |
| Remuneration and social security | 454/9 | €44,619 | €36,375 | -€8,243 | -18.5% |
| Other amounts payable | 47/48 | €483,906 | €457,992 | -€25,914 | -5.4% |
| Accrued charges and deferred income | 492/3 | €20,050 | €17,700 | -€2,350 | -11.7% |
| Remuneration, social security and pensions | 62 | €203,958 | €195,793 | -€8,165 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,649 | €36,741 | -€908 | -2.4% |
| Other operating charges | 640/8 | €858 | €278 | -€580 | -67.6% |
| Gross operating margin | 9900 | €442,502 | €477,491 | +€34,989 | +7.9% |
| Operating profit (loss) | 9901 | €200,037 | €244,679 | +€44,643 | +22.3% |
| Financial income | 75/76B | €26,978 | €25,717 | -€1,261 | -4.7% |
| Recurring financial income | 75 | €26,978 | €25,717 | -€1,261 | -4.7% |
| Financial charges | 65/66B | €23,093 | €21,450 | -€1,642 | -7.1% |
| Recurring financial charges | 65 | €23,093 | €21,450 | -€1,642 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €203,922 | €248,946 | +€45,024 | +22.1% |
| Income taxes | 67/77 | €32,759 | €40,954 | +€8,195 | +25.0% |
| Profit (loss) for the period | 9904 | €171,163 | €207,992 | +€36,829 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €171,163 | €207,992 | +€36,829 | +21.5% |
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 19 October 2026 via checked.be.