Jofra Trans: 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 Trans
Largest movements
- Cash +€55,127
up €55,127 (+72.5%), from €75,993 to €131,120
mainly Receivables within one year (+€51,125) and Depreciation (+€37,324)
- Receivables within one year -€51,125
down €51,125 (-50.5%), from €101,198 to €50,073
of which Trade receivables: -€61,184
- Tangible fixed assets -€37,224
down €37,224 (-6.6%), from €563,072 to €525,848
of which Land and buildings: -€33,017
- Debts after one year -€43,761
down €43,761 (-12.6%), from €348,581 to €304,820
- Other debts +€9,606
up €9,606 (+38.8%), from €24,760 to €34,365
- Reserves +€9,294
up €9,294 (+3.8%), from €243,758 to €253,051
- Gross operating margin -€72,012
down €72,012 (-33.8%), from €213,037 to €141,025
- Taxes -€18,994
down €18,994 (-82.7%), from €22,963 to €3,970
- Financial charges -€2,819
down €2,819 (-13.3%), from €21,134 to €18,315
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 | €746,709 | €714,245 | -€32,464 | -4.3% |
| Fixed assets | 21/28 | €564,663 | €527,438 | -€37,224 | -6.6% |
| Tangible fixed assets | 22/27 | €563,072 | €525,848 | -€37,224 | -6.6% |
| Land and buildings | 22 | €553,987 | €520,970 | -€33,017 | -6.0% |
| Plant, machinery and equipment | 23 | €1,693 | €337 | -€1,357 | -80.1% |
| Furniture and vehicles | 24 | €7,392 | €4,541 | -€2,851 | -38.6% |
| Financial fixed assets | 28 | €1,590 | €1,590 | = | 0.0% |
| Current assets | 29/58 | €182,047 | €186,807 | +€4,760 | +2.6% |
| Amounts receivable within one year | 40/41 | €101,198 | €50,073 | -€51,125 | -50.5% |
| Trade receivables | 40 | €98,797 | €37,612 | -€61,184 | -61.9% |
| Other amounts receivable | 41 | €2,401 | €12,461 | +€10,060 | +419% |
| Cash at bank and in hand | 54/58 | €75,993 | €131,120 | +€55,127 | +72.5% |
| Deferred charges and accrued income | 490/1 | €4,856 | €5,614 | +€758 | +15.6% |
| Total equity and liabilities | 10/49 | €746,709 | €714,245 | -€32,464 | -4.3% |
| Equity | 10/15 | €249,963 | €259,257 | +€9,294 | +3.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €243,758 | €253,051 | +€9,294 | +3.8% |
| Distributable reserves | 133 | €243,758 | €253,051 | +€9,294 | +3.8% |
| Amounts payable | 17/49 | €496,746 | €454,989 | -€41,758 | -8.4% |
| Amounts payable after more than one year | 17 | €348,581 | €304,820 | -€43,761 | -12.6% |
| Financial debts | 170/4 | €348,581 | €304,820 | -€43,761 | -12.6% |
| Amounts payable within one year | 42/48 | €147,777 | €149,637 | +€1,860 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €46,022 | €43,761 | -€2,260 | -4.9% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €38,657 | €34,428 | -€4,230 | -10.9% |
| Suppliers | 440/4 | €38,657 | €34,428 | -€4,230 | -10.9% |
| Taxes, remuneration and social security | 45 | €13,339 | €12,083 | -€1,256 | -9.4% |
| Taxes | 450/3 | €5,293 | €3,461 | -€1,832 | -34.6% |
| Remuneration and social security | 454/9 | €8,046 | €8,622 | +€576 | +7.2% |
| Other amounts payable | 47/48 | €24,760 | €34,365 | +€9,606 | +38.8% |
| Accrued charges and deferred income | 492/3 | €387 | €531 | +€144 | +37.2% |
| Non-recurring operating income | 76A | €20,000 | €0 | -€20,000 | -100% |
| Remuneration, social security and pensions | 62 | €67,543 | €65,891 | -€1,653 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,557 | €37,324 | -€232 | -0.6% |
| Other operating charges | 640/8 | €6,523 | €6,385 | -€139 | -2.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €213,037 | €141,025 | -€72,012 | -33.8% |
| Operating profit (loss) | 9901 | €101,413 | €31,425 | -€69,988 | -69.0% |
| Financial income | 75/76B | €63 | €154 | +€90 | +142% |
| Recurring financial income | 75 | €63 | €154 | +€90 | +142% |
| Financial charges | 65/66B | €21,134 | €18,315 | -€2,819 | -13.3% |
| Recurring financial charges | 65 | €21,134 | €18,315 | -€2,819 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €80,342 | €13,263 | -€67,079 | -83.5% |
| Income taxes | 67/77 | €22,963 | €3,970 | -€18,994 | -82.7% |
| Profit (loss) for the period | 9904 | €57,379 | €9,294 | -€48,085 | -83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,379 | €9,294 | -€48,085 | -83.8% |
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 24 October 2026 via checked.be.