JOFRIPA: what changed
Two fiscal 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.
JOFRIPA
Largest movements
- Cash +€35,703
up €35,703 (+572.9%), from €6,232 to €41,935
mainly Net result for the year (+€37,358) and Tax, wage and social debts (+€17,720)
- Tangible fixed assets -€5,733
down €5,733 (-3.1%), from €182,660 to €176,927
- Reserves +€34,700
up €34,700 (+277.6%), from €12,500 to €47,200
of which Distributable reserves: +€34,700
- Other debts -€25,147
down €25,147 (-48.6%), from €51,753 to €26,606
- Tax, wage and social debts +€17,720
new in 2025: €17,720
- Profit (loss) carried forward +€2,658
up €2,658, from -€2,626 to €31
- Gross operating margin +€44,165
up €44,165 (+199.0%), from €22,196 to €66,361
- Taxes +€17,720
new in 2025: €17,720
- Depreciation -€8,187
down €8,187 (-52.9%), from €15,484 to €7,297
- Financial charges +€840
up €840 (+1866.6%), from €45 to €885
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 | €188,892 | €218,862 | +€29,970 | +15.9% |
| Fixed assets | 21/28 | €182,660 | €176,927 | -€5,733 | -3.1% |
| Tangible fixed assets | 22/27 | €182,660 | €176,927 | -€5,733 | -3.1% |
| Land and buildings | 22 | €182,660 | €176,927 | -€5,733 | -3.1% |
| Current assets | 29/58 | €6,232 | €41,935 | +€35,703 | +572.9% |
| Cash at bank and in hand | 54/58 | €6,232 | €41,935 | +€35,703 | +572.9% |
| Total equity and liabilities | 10/49 | €188,892 | €218,862 | +€29,970 | +15.9% |
| Equity | 10/15 | €134,874 | €172,231 | +€37,358 | +27.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Outside capital | 11 | €125,000 | €125,000 | = | 0.0% |
| Other | 1109/19 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €12,500 | €47,200 | +€34,700 | +277.6% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | - | €34,700 | +€34,700 | |
| Profit (loss) carried forward | 14 | -€2,626 | €31 | +€2,658 | |
| Amounts payable | 17/49 | €54,018 | €46,631 | -€7,387 | -13.7% |
| Amounts payable within one year | 42/48 | €51,753 | €44,326 | -€7,427 | -14.4% |
| Taxes, remuneration and social security | 45 | - | €17,720 | +€17,720 | |
| Taxes | 450/3 | - | €17,720 | +€17,720 | |
| Other amounts payable | 47/48 | €51,753 | €26,606 | -€25,147 | -48.6% |
| Accrued charges and deferred income | 492/3 | €2,265 | €2,305 | +€40 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,484 | €7,297 | -€8,187 | -52.9% |
| Other operating charges | 640/8 | €3,005 | €3,101 | +€96 | +3.2% |
| Gross operating margin | 9900 | €22,196 | €66,361 | +€44,165 | +199.0% |
| Operating profit (loss) | 9901 | €3,706 | €55,963 | +€52,256 | +1410.0% |
| Financial charges | 65/66B | €45 | €885 | +€840 | +1866.6% |
| Recurring financial charges | 65 | €45 | €885 | +€840 | +1866.6% |
| Profit (loss) for the period before taxes | 9903 | €3,661 | €55,078 | +€51,417 | +1404.4% |
| Income taxes | 67/77 | - | €17,720 | +€17,720 | |
| Profit (loss) for the period | 9904 | €3,661 | €37,358 | +€33,697 | +920.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,661 | €37,358 | +€33,697 | +920.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.