Jofero: 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.
What changed
Jofero
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,901
2024 · €2,880-€10,781
Equity
€23,716
2024 · €31,617-€7,901
Cash
€13,643
2024 · €16,193-€2,550
Balance sheet total
€24,973
2024 · €31,638-€6,665
Largest movements
Assets
- Tangible fixed assets -€3,211
down €3,211 (-53.2%), from €6,032 to €2,821
of which Furniture and vehicles: -€3,211
- Cash -€2,550
down €2,550 (-15.7%), from €16,193 to €13,643
mainly Net result for the year (-€7,901)
- Deferred charges and accrued income -€537
down €537 (-100%), from €537 to €0
- Receivables within one year -€368
down €368 (-4.1%), from €8,876 to €8,508
of which Other amounts receivable: -€368
Equity and liabilities
- Profit (loss) carried forward -€7,901
down €7,901 (-467%), from -€1,691 to -€9,593
- Trade debts +€965
up €965, from €0 to €965
of which Suppliers: +€965
Income statement
- Gross operating margin -€10,912
down €10,912, from €7,020 to -€3,892
- Other operating charges -€96
down €96 (-12.6%), from €759 to €664
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.
Result 2024
€2,880
Gross operating margin
-€10,912
Other operating charges
+€96
Financial income
+€35
Result 2025
-€7,901
raises the resultlowers the result
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.
From operations
-€2,550
Investment
€0
Financing
€0
Cash 2024
€16,193
From operations (derived)
-€2,550
Net result for the year
-€7,901
Depreciation
+€3,211
Receivables within one year
+€368
Deferred charges and accrued income
+€537
Trade debts
+€965
Tax, wage and social debts
+€270
Cash 2025
€13,643
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,638 | €24,973 | -€6,665 | -21.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €6,032 | €2,821 | -€3,211 | -53.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,032 | €2,821 | -€3,211 | -53.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €6,032 | €2,821 | -€3,211 | -53.2% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,606 | €22,151 | -€3,455 | -13.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,876 | €8,508 | -€368 | -4.1% |
| Trade receivables | 40 | €8,508 | €8,508 | = | 0.0% |
| Other amounts receivable | 41 | €368 | €0 | -€368 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,193 | €13,643 | -€2,550 | -15.7% |
| Deferred charges and accrued income | 490/1 | €537 | €0 | -€537 | -100% |
| Total equity and liabilities | 10/49 | €31,638 | €24,973 | -€6,665 | -21.1% |
| Equity | 10/15 | €31,617 | €23,716 | -€7,901 | -25.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €14,709 | €14,709 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Own shares acquired | 1312 | €0 | - | = | |
| Financial assistance | 1313 | €0 | - | = | |
| Other | 1319 | €0 | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €12,849 | €12,849 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,691 | -€9,593 | -€7,901 | -467% |
| Investment grants | 15 | €0 | - | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Taxes | 161 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €21 | €1,257 | +€1,236 | +5,936% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Trade debts | 175 | €0 | - | = | |
| Advances received on contracts in progress | 176 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21 | €1,257 | +€1,236 | +5,936% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €0 | €965 | +€965 | |
| Suppliers | 440/4 | €0 | €965 | +€965 | |
| Bills of exchange payable | 441 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €270 | +€270 | |
| Taxes | 450/3 | €0 | €270 | +€270 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21 | €21 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,211 | €3,211 | = | 0.0% |
| Other operating charges | 640/8 | €759 | €664 | -€96 | -12.6% |
| Gross operating margin | 9900 | €7,020 | -€3,892 | -€10,912 | |
| Operating profit (loss) | 9901 | €3,050 | -€7,767 | -€10,817 | |
| Financial income | 75/76B | €10 | €45 | +€35 | +360% |
| Recurring financial income | 75 | €10 | €45 | +€35 | +360% |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,880 | -€7,901 | -€10,781 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,880 | -€7,901 | -€10,781 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,880 | -€7,901 | -€10,781 |
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 20 October 2026 via checked.be.