Jofra Consult: 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.
Jofra Consult
Largest movements
- Current investments +€154,797
up €154,797 (+135%), from €115,000 to €269,797
- Cash +€20,632
up €20,632 (+581%), from €3,553 to €24,186
mainly Net result for the year (+€163,061) and Tax, wage and social debts (+€20,958)
- Receivables within one year +€9,491
up €9,491 (+55.0%), from €17,256 to €26,748
of which Trade receivables: +€10,243
- Reserves +€162,215
up €162,215 (+163%), from €99,230 to €261,445
- Tax, wage and social debts +€20,958
up €20,958 (+75.2%), from €27,886 to €48,844
- Gross operating margin +€77,989
up €77,989 (+59.8%), from €130,329 to €208,318
- Taxes +€20,626
up €20,626 (+74.0%), from €27,886 to €48,512
- Financial income +€4,870
up €4,870 (+441%), from €1,103 to €5,973
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 | €141,068 | €327,186 | +€186,118 | +132% |
| Formation expenses | 20 | €134 | €0 | -€134 | -100% |
| Fixed assets | 21/28 | €1,114 | €1,580 | +€466 | +41.8% |
| Tangible fixed assets | 22/27 | €1,114 | €1,580 | +€466 | +41.8% |
| Furniture and vehicles | 24 | €1,114 | €1,580 | +€466 | +41.8% |
| Current assets | 29/58 | €139,820 | €325,606 | +€185,786 | +133% |
| Amounts receivable within one year | 40/41 | €17,256 | €26,748 | +€9,491 | +55.0% |
| Trade receivables | 40 | €16,505 | €26,748 | +€10,243 | +62.1% |
| Other amounts receivable | 41 | €752 | €0 | -€752 | -100% |
| Current investments | 50/53 | €115,000 | €269,797 | +€154,797 | +135% |
| Cash at bank and in hand | 54/58 | €3,553 | €24,186 | +€20,632 | +581% |
| Deferred charges and accrued income | 490/1 | €4,010 | €4,875 | +€865 | +21.6% |
| Total equity and liabilities | 10/49 | €141,068 | €327,186 | +€186,118 | +132% |
| Equity | 10/15 | €100,230 | €262,445 | +€162,215 | +162% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,230 | €261,445 | +€162,215 | +163% |
| Distributable reserves | 133 | €99,230 | €261,445 | +€162,215 | +163% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €40,838 | €64,741 | +€23,903 | +58.5% |
| Amounts payable within one year | 42/48 | €40,838 | €64,741 | +€23,903 | +58.5% |
| Trade debts | 44 | €1,962 | €1,827 | -€134 | -6.8% |
| Suppliers | 440/4 | €1,962 | €1,827 | -€134 | -6.8% |
| Taxes, remuneration and social security | 45 | €27,886 | €48,844 | +€20,958 | +75.2% |
| Taxes | 450/3 | €27,886 | €48,844 | +€20,958 | +75.2% |
| Other amounts payable | 47/48 | €10,990 | €14,070 | +€3,080 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,542 | €785 | -€1,757 | -69.1% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €130,329 | €208,318 | +€77,989 | +59.8% |
| Operating profit (loss) | 9901 | €127,788 | €207,413 | +€79,625 | +62.3% |
| Financial income | 75/76B | €1,103 | €5,973 | +€4,870 | +441% |
| Recurring financial income | 75 | €1,103 | €5,973 | +€4,870 | +441% |
| Financial charges | 65/66B | €1,775 | €1,813 | +€38 | +2.2% |
| Recurring financial charges | 65 | €1,775 | €1,813 | +€38 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €127,116 | €211,573 | +€84,457 | +66.4% |
| Income taxes | 67/77 | €27,886 | €48,512 | +€20,626 | +74.0% |
| Profit (loss) for the period | 9904 | €99,230 | €163,061 | +€63,831 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €99,230 | €163,061 | +€63,831 | +64.3% |
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 21 October 2026 via checked.be.