JOJAFRA: what changed
What changed
JOJAFRA
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€1,646
2024 · €7,782-€6,136
Equity
€461,960
2024 · €460,314+€1,646
Cash
€9,674
2024 · €663+€9,010
Balance sheet total
€640,341
2024 · €649,968-€9,627
Largest movements
Assets
- Tangible fixed assets -€12,499
down €12,499 (-69.1%), from €18,086 to €5,587
- Receivables within one year -€11,341
down €11,341 (-6.5%), from €174,052 to €162,711
of which Other amounts receivable: -€15,541
- Cash +€9,010
up €9,010 (+1,358%), from €663 to €9,674
mainly Depreciation (+€17,499) and Receivables within one year (+€11,341)
Equity and liabilities
- Other debts -€18,532
down €18,532 (-20.4%), from €90,658 to €72,125
Income statement
- Write-downs -€37,298
down €37,298 (-100%), from €37,298 to €0
- Gross operating margin -€24,603
down €24,603 (-61.1%), from €40,242 to €15,639
- Financial income -€21,497
down €21,497 (-74.0%), from €29,067 to €7,571
- Taxes -€2,804
down €2,804 (-70.5%), from €3,979 to €1,175
- Other operating charges +€1,120
up €1,120 (+143%), from €780 to €1,900
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€7,782
Gross operating margin
-€24,603
Depreciation
+€1,018
Write-downs
+€37,298
Other operating charges
-€1,120
Financial income
-€21,497
Financial charges
-€36
Taxes
+€2,804
Result 2025
€1,646
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€16,757
Investment
-€5,000
Financing
-€2,747
Cash 2024
€663
From operations (derived)
+€16,757
Net result for the year
+€1,646
Depreciation
+€17,499
Stocks and contracts
-€5,185
Receivables within one year
+€11,341
Deferred charges and accrued income
-€18
Trade debts
+€5,987
Tax, wage and social debts
+€4,018
Other debts
-€18,532
Investment (derived)
-€5,000
Investment in fixed assets (net)
-€5,000
Financing
-€2,747
Current portion of long-term debt
-€2,747
Cash 2025
€9,674
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,968 | €640,341 | -€9,627 | -1.5% |
| Fixed assets | 21/28 | €64,590 | €52,091 | -€12,499 | -19.4% |
| Tangible fixed assets | 22/27 | €18,086 | €5,587 | -€12,499 | -69.1% |
| Furniture and vehicles | 24 | €18,086 | €5,587 | -€12,499 | -69.1% |
| Financial fixed assets | 28 | €46,504 | €46,504 | = | 0.0% |
| Current assets | 29/58 | €585,378 | €588,250 | +€2,872 | +0.5% |
| Stocks and contracts in progress | 3 | €410,000 | €415,185 | +€5,185 | +1.3% |
| Stocks | 30/36 | €410,000 | €415,185 | +€5,185 | +1.3% |
| Amounts receivable within one year | 40/41 | €174,052 | €162,711 | -€11,341 | -6.5% |
| Trade receivables | 40 | €20,000 | €24,200 | +€4,200 | +21.0% |
| Other amounts receivable | 41 | €154,052 | €138,511 | -€15,541 | -10.1% |
| Cash at bank and in hand | 54/58 | €663 | €9,674 | +€9,010 | +1,358% |
| Deferred charges and accrued income | 490/1 | €663 | €680 | +€18 | +2.7% |
| Total equity and liabilities | 10/49 | €649,968 | €640,341 | -€9,627 | -1.5% |
| Equity | 10/15 | €460,314 | €461,960 | +€1,646 | +0.4% |
| Contributions | 10/11 | €62,002 | €62,002 | = | 0.0% |
| Capital | 10 | €62,002 | €62,002 | = | 0.0% |
| Issued capital | 100 | €62,002 | €62,002 | = | 0.0% |
| Reserves | 13 | €398,312 | €399,958 | +€1,646 | +0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €392,111 | €393,758 | +€1,646 | +0.4% |
| Provisions and deferred taxes | 16 | €95,827 | €95,827 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €95,827 | €95,827 | = | 0.0% |
| Pensions and similar obligations | 160 | €95,827 | €95,827 | = | 0.0% |
| Amounts payable | 17/49 | €93,828 | €82,554 | -€11,274 | -12.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,828 | €82,554 | -€11,274 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €2,747 | €0 | -€2,747 | -100% |
| Trade debts | 44 | €423 | €6,411 | +€5,987 | +1,415% |
| Suppliers | 440/4 | €423 | €6,411 | +€5,987 | +1,415% |
| Taxes, remuneration and social security | 45 | €0 | €4,018 | +€4,018 | |
| Taxes | 450/3 | €0 | €4,018 | +€4,018 | |
| Other amounts payable | 47/48 | €90,658 | €72,125 | -€18,532 | -20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,517 | €17,499 | -€1,018 | -5.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,298 | €0 | -€37,298 | -100% |
| Other operating charges | 640/8 | €780 | €1,900 | +€1,120 | +143% |
| Gross operating margin | 9900 | €40,242 | €15,639 | -€24,603 | -61.1% |
| Operating profit (loss) | 9901 | -€16,354 | -€3,760 | +€12,594 | +77.0% |
| Financial income | 75/76B | €29,067 | €7,571 | -€21,497 | -74.0% |
| Recurring financial income | 75 | €29,067 | €7,571 | -€21,497 | -74.0% |
| Financial charges | 65/66B | €953 | €989 | +€36 | +3.8% |
| Recurring financial charges | 65 | €953 | €989 | +€36 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €11,761 | €2,821 | -€8,939 | -76.0% |
| Income taxes | 67/77 | €3,979 | €1,175 | -€2,804 | -70.5% |
| Profit (loss) for the period | 9904 | €7,782 | €1,646 | -€6,136 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,782 | €1,646 | -€6,136 | -78.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.