JOFFLY: 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.
JOFFLY
Largest movements
- Cash +€24,722
up €24,722 (+696.7%), from €3,549 to €28,271
mainly Net result for the year (+€14,701) and Depreciation (+€9,238)
- Tangible fixed assets -€9,238
down €9,238 (-3.9%), from €239,096 to €229,858
of which Land and buildings: -€9,194
- Reserves +€14,701
up €14,701 (+41.9%), from €35,055 to €49,756
of which Distributable reserves: +€14,701
- Other debts -€4,674
down €4,674 (-2.4%), from €198,054 to €193,380
- Tax, wage and social debts +€3,504
up €3,504 (+84.0%), from €4,174 to €7,678
- Gross operating margin +€6,357
up €6,357 (+23.9%), from €26,576 to €32,933
- Taxes +€3,020
up €3,020 (+55.6%), from €5,427 to €8,446
- Financial charges -€1,191
down €1,191 (-89.4%), from €1,332 to €141
- Other operating charges -€924
down €924 (-69.4%), from €1,331 to €407
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 | €263,725 | €278,654 | +€14,929 | +5.7% |
| Fixed assets | 21/28 | €239,096 | €229,858 | -€9,238 | -3.9% |
| Tangible fixed assets | 22/27 | €239,096 | €229,858 | -€9,238 | -3.9% |
| Land and buildings | 22 | €238,965 | €229,771 | -€9,194 | -3.8% |
| Plant, machinery and equipment | 23 | €131 | €87 | -€44 | -33.3% |
| Current assets | 29/58 | €24,629 | €48,795 | +€24,167 | +98.1% |
| Amounts receivable within one year | 40/41 | €21,080 | €20,525 | -€556 | -2.6% |
| Trade receivables | 40 | €18,327 | €17,799 | -€528 | -2.9% |
| Other amounts receivable | 41 | €2,753 | €2,726 | -€27 | -1.0% |
| Cash at bank and in hand | 54/58 | €3,549 | €28,271 | +€24,722 | +696.7% |
| Total equity and liabilities | 10/49 | €263,725 | €278,654 | +€14,929 | +5.7% |
| Equity | 10/15 | €54,811 | €69,511 | +€14,701 | +26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,055 | €49,756 | +€14,701 | +41.9% |
| Non-distributable reserves | 130/1 | €1,554 | €1,554 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,554 | €1,554 | = | 0.0% |
| Distributable reserves | 133 | €33,501 | €48,202 | +€14,701 | +43.9% |
| Profit (loss) carried forward | 14 | €1,156 | €1,156 | = | 0.0% |
| Amounts payable | 17/49 | €208,914 | €209,142 | +€228 | +0.1% |
| Amounts payable within one year | 42/48 | €208,914 | €209,142 | +€228 | +0.1% |
| Trade debts | 44 | €6,686 | €8,083 | +€1,398 | +20.9% |
| Suppliers | 440/4 | €6,686 | €8,083 | +€1,398 | +20.9% |
| Taxes, remuneration and social security | 45 | €4,174 | €7,678 | +€3,504 | +84.0% |
| Taxes | 450/3 | €4,174 | €7,678 | +€3,504 | +84.0% |
| Other amounts payable | 47/48 | €198,054 | €193,380 | -€4,674 | -2.4% |
| Remuneration, social security and pensions | 62 | €119 | - | -€119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,149 | €9,238 | +€89 | +1.0% |
| Other operating charges | 640/8 | €1,331 | €407 | -€924 | -69.4% |
| Gross operating margin | 9900 | €26,576 | €32,933 | +€6,357 | +23.9% |
| Operating profit (loss) | 9901 | €15,978 | €23,288 | +€7,311 | +45.8% |
| Financial charges | 65/66B | €1,332 | €141 | -€1,191 | -89.4% |
| Recurring financial charges | 65 | €1,332 | €141 | -€1,191 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €14,646 | €23,147 | +€8,501 | +58.0% |
| Income taxes | 67/77 | €5,427 | €8,446 | +€3,020 | +55.6% |
| Profit (loss) for the period | 9904 | €9,219 | €14,701 | +€5,482 | +59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,219 | €14,701 | +€5,482 | +59.5% |
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 11 October 2026 via checked.be.