JEFMANS: 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.
JEFMANS
Largest movements
- Receivables within one year +€14,630
up €14,630 (+382.8%), from €3,822 to €18,452
of which Trade receivables: +€17,800
- Tangible fixed assets -€8,656
down €8,656 (-26.6%), from €32,581 to €23,925
- Cash -€5,197
down €5,197 (-20.2%), from €25,760 to €20,564
mainly Receivables within one year (-€14,630) and Debts after one year (-€8,774)
- Deferred charges and accrued income -€1,138
down €1,138 (-78.6%), from €1,448 to €310
- Debts after one year -€8,774
down €8,774 (-30.0%), from €29,288 to €20,514
- Reserves +€8,325
up €8,325 (+46.5%), from €17,913 to €26,238
- Other debts -€2,850
down €2,850 (-59.7%), from €4,776 to €1,926
- Tax, wage and social debts +€2,350
up €2,350 (+207.3%), from €1,134 to €3,484
- Gross operating margin -€12,672
down €12,672 (-38.3%), from €33,085 to €20,413
- Taxes -€3,459
down €3,459 (-65.0%), from €5,325 to €1,866
- Other operating charges +€548
up €548 (+355.0%), from €154 to €703
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 | €64,112 | €63,751 | -€361 | -0.6% |
| Fixed assets | 21/28 | €33,081 | €24,425 | -€8,656 | -26.2% |
| Tangible fixed assets | 22/27 | €32,581 | €23,925 | -€8,656 | -26.6% |
| Furniture and vehicles | 24 | €32,581 | €23,925 | -€8,656 | -26.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €31,030 | €39,326 | +€8,295 | +26.7% |
| Amounts receivable within one year | 40/41 | €3,822 | €18,452 | +€14,630 | +382.8% |
| Trade receivables | 40 | €647 | €18,447 | +€17,800 | +2751.5% |
| Other amounts receivable | 41 | €3,175 | €5 | -€3,170 | -99.8% |
| Cash at bank and in hand | 54/58 | €25,760 | €20,564 | -€5,197 | -20.2% |
| Deferred charges and accrued income | 490/1 | €1,448 | €310 | -€1,138 | -78.6% |
| Total equity and liabilities | 10/49 | €64,112 | €63,751 | -€361 | -0.6% |
| Equity | 10/15 | €19,313 | €27,638 | +€8,325 | +43.1% |
| Contributions | 10/11 | €1,400 | €1,400 | = | 0.0% |
| Reserves | 13 | €17,913 | €26,238 | +€8,325 | +46.5% |
| Distributable reserves | 133 | €17,913 | €26,238 | +€8,325 | +46.5% |
| Amounts payable | 17/49 | €44,799 | €36,113 | -€8,686 | -19.4% |
| Amounts payable after more than one year | 17 | €29,288 | €20,514 | -€8,774 | -30.0% |
| Financial debts | 170/4 | €29,288 | €20,514 | -€8,774 | -30.0% |
| Amounts payable within one year | 42/48 | €15,264 | €15,407 | +€143 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €8,511 | €8,737 | +€226 | +2.7% |
| Trade debts | 44 | €843 | €1,260 | +€418 | +49.6% |
| Suppliers | 440/4 | €843 | €1,260 | +€418 | +49.6% |
| Taxes, remuneration and social security | 45 | €1,134 | €3,484 | +€2,350 | +207.3% |
| Taxes | 450/3 | €1,134 | €3,484 | +€2,350 | +207.3% |
| Other amounts payable | 47/48 | €4,776 | €1,926 | -€2,850 | -59.7% |
| Accrued charges and deferred income | 492/3 | €248 | €192 | -€56 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,485 | €8,656 | +€172 | +2.0% |
| Other operating charges | 640/8 | €154 | €703 | +€548 | +355.0% |
| Gross operating margin | 9900 | €33,085 | €20,413 | -€12,672 | -38.3% |
| Operating profit (loss) | 9901 | €24,446 | €11,054 | -€13,392 | -54.8% |
| Financial income | 75/76B | €4 | €37 | +€34 | +967.5% |
| Recurring financial income | 75 | €4 | €37 | +€34 | +967.5% |
| Financial charges | 65/66B | €1,212 | €900 | -€312 | -25.7% |
| Recurring financial charges | 65 | €1,212 | €900 | -€312 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €23,238 | €10,191 | -€13,046 | -56.1% |
| Income taxes | 67/77 | €5,325 | €1,866 | -€3,459 | -65.0% |
| Profit (loss) for the period | 9904 | €17,913 | €8,325 | -€9,587 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,913 | €8,325 | -€9,587 | -53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.