JOFRARENT: 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.
JOFRARENT
Largest movements
- Tangible fixed assets -€92,807
down €92,807 (-43.9%), from €211,443 to €118,636
of which Furniture and vehicles: -€88,383
- Cash +€87,925
up €87,925 (+39.4%), from €223,363 to €311,287
mainly Depreciation (+€92,768) and Net result for the year (+€33,905)
- Receivables within one year -€26,811
down €26,811 (-49.4%), from €54,221 to €27,410
of which Trade receivables: -€26,682
- Debts after one year -€45,426
no longer reported in 2025 (was €45,426)
- Current portion of long-term debt -€27,564
down €27,564 (-37.8%), from €72,990 to €45,426
- Reserves +€18,905
up €18,905 (+5.9%), from €319,865 to €338,770
- Trade debts +€18,573
up €18,573 (+322%), from €5,765 to €24,339
- Gross operating margin -€31,667
down €31,667 (-18.0%), from €175,980 to €144,313
- Depreciation -€21,012
down €21,012 (-18.5%), from €113,781 to €92,768
- Financial charges -€6,800
down €6,800 (-59.1%), from €11,510 to €4,710
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 | €499,261 | €462,743 | -€36,518 | -7.3% |
| Fixed assets | 21/28 | €211,443 | €118,636 | -€92,807 | -43.9% |
| Tangible fixed assets | 22/27 | €211,443 | €118,636 | -€92,807 | -43.9% |
| Plant, machinery and equipment | 23 | €11,215 | €6,792 | -€4,423 | -39.4% |
| Furniture and vehicles | 24 | €200,228 | €111,844 | -€88,383 | -44.1% |
| Current assets | 29/58 | €287,817 | €344,107 | +€56,289 | +19.6% |
| Amounts receivable within one year | 40/41 | €54,221 | €27,410 | -€26,811 | -49.4% |
| Trade receivables | 40 | €50,341 | €23,659 | -€26,682 | -53.0% |
| Other amounts receivable | 41 | €3,881 | €3,751 | -€130 | -3.3% |
| Cash at bank and in hand | 54/58 | €223,363 | €311,287 | +€87,925 | +39.4% |
| Deferred charges and accrued income | 490/1 | €10,233 | €5,409 | -€4,824 | -47.1% |
| Total equity and liabilities | 10/49 | €499,261 | €462,743 | -€36,518 | -7.3% |
| Equity | 10/15 | €338,465 | €357,370 | +€18,905 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319,865 | €338,770 | +€18,905 | +5.9% |
| Distributable reserves | 133 | €319,865 | €338,770 | +€18,905 | +5.9% |
| Amounts payable | 17/49 | €160,795 | €105,373 | -€55,422 | -34.5% |
| Amounts payable after more than one year | 17 | €45,426 | - | -€45,426 | |
| Financial debts | 170/4 | €45,426 | - | -€45,426 | |
| Amounts payable within one year | 42/48 | €115,369 | €105,373 | -€9,996 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €72,990 | €45,426 | -€27,564 | -37.8% |
| Trade debts | 44 | €5,765 | €24,339 | +€18,573 | +322% |
| Suppliers | 440/4 | €5,765 | €24,339 | +€18,573 | +322% |
| Taxes, remuneration and social security | 45 | €15,772 | €14,533 | -€1,239 | -7.9% |
| Taxes | 450/3 | €15,772 | €14,533 | -€1,239 | -7.9% |
| Other amounts payable | 47/48 | €20,841 | €21,075 | +€234 | +1.1% |
| Non-recurring operating income | 76A | - | €19,151 | +€19,151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,781 | €92,768 | -€21,012 | -18.5% |
| Other operating charges | 640/8 | €5,346 | €4,333 | -€1,013 | -18.9% |
| Gross operating margin | 9900 | €175,980 | €144,313 | -€31,667 | -18.0% |
| Operating profit (loss) | 9901 | €56,853 | €47,212 | -€9,641 | -17.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €11,510 | €4,710 | -€6,800 | -59.1% |
| Recurring financial charges | 65 | €11,510 | €4,710 | -€6,800 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €45,343 | €42,502 | -€2,842 | -6.3% |
| Income taxes | 67/77 | €9,453 | €8,597 | -€857 | -9.1% |
| Profit (loss) for the period | 9904 | €35,890 | €33,905 | -€1,985 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,890 | €33,905 | -€1,985 | -5.5% |
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 24 October 2026 via checked.be.