JOFRAN BOUW: 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.
JOFRAN BOUW
Largest movements
- Cash -€68,755
down €68,755 (-43.5%), from €158,229 to €89,474
mainly Current investments (-€60,000) and Other debts (-€38,830)
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€11,186
down €11,186 (-34.2%), from €32,751 to €21,565
of which Trade receivables: -€7,976
- Other debts -€38,830
down €38,830 (-90.7%), from €42,831 to €4,001
- Reserves +€15,976
up €15,976 (+13.4%), from €119,320 to €135,296
- Tax, wage and social debts +€6,167
up €6,167 (+1,643%), from €375 to €6,542
- Accrued charges and deferred income -€3,369
down €3,369 (-100%), from €3,369 to €0
- Gross operating margin -€4,679
down €4,679 (-15.8%), from €29,564 to €24,885
- Taxes -€647
down €647 (-7.7%), from €8,375 to €7,728
- Financial income +€581
up €581 (+79.5%), from €731 to €1,312
- Other operating charges +€390
up €390 (+20.1%), from €1,941 to €2,330
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 | €191,481 | €171,539 | -€19,942 | -10.4% |
| Current assets | 29/58 | €191,481 | €171,539 | -€19,942 | -10.4% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,751 | €21,565 | -€11,186 | -34.2% |
| Trade receivables | 40 | €29,541 | €21,565 | -€7,976 | -27.0% |
| Other amounts receivable | 41 | €3,210 | €0 | -€3,210 | -100% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €158,229 | €89,474 | -€68,755 | -43.5% |
| Total equity and liabilities | 10/49 | €191,481 | €171,539 | -€19,942 | -10.4% |
| Equity | 10/15 | €144,320 | €160,296 | +€15,976 | +11.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €119,320 | €135,296 | +€15,976 | +13.4% |
| Distributable reserves | 133 | €119,320 | €135,296 | +€15,976 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,161 | €11,243 | -€35,918 | -76.2% |
| Amounts payable within one year | 42/48 | €43,792 | €11,243 | -€32,549 | -74.3% |
| Trade debts | 44 | €586 | €700 | +€114 | +19.5% |
| Suppliers | 440/4 | €586 | €700 | +€114 | +19.5% |
| Taxes, remuneration and social security | 45 | €375 | €6,542 | +€6,167 | +1,643% |
| Taxes | 450/3 | €375 | €6,542 | +€6,167 | +1,643% |
| Other amounts payable | 47/48 | €42,831 | €4,001 | -€38,830 | -90.7% |
| Accrued charges and deferred income | 492/3 | €3,369 | €0 | -€3,369 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,941 | €2,330 | +€390 | +20.1% |
| Gross operating margin | 9900 | €29,564 | €24,885 | -€4,679 | -15.8% |
| Operating profit (loss) | 9901 | €27,624 | €22,554 | -€5,069 | -18.4% |
| Financial income | 75/76B | €731 | €1,312 | +€581 | +79.5% |
| Recurring financial income | 75 | €731 | €1,312 | +€581 | +79.5% |
| Financial charges | 65/66B | €70 | €161 | +€92 | +132% |
| Recurring financial charges | 65 | €70 | €161 | +€92 | +132% |
| Profit (loss) for the period before taxes | 9903 | €28,285 | €23,705 | -€4,580 | -16.2% |
| Income taxes | 67/77 | €8,375 | €7,728 | -€647 | -7.7% |
| Profit (loss) for the period | 9904 | €19,909 | €15,976 | -€3,933 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,909 | €15,976 | -€3,933 | -19.8% |
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 25 October 2026 via checked.be.