JOUFFROY FACADES: 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.
JOUFFROY FACADES
Largest movements
- Cash -€238,905
down €238,905 (-47.2%), from €506,023 to €267,118
mainly Contributions, distributions and other (-€318,818) and Debts after one year (-€78,419)
- Tangible fixed assets -€164,114
down €164,114 (-72.2%), from €227,221 to €63,107
of which Land and buildings: -€126,188
- Stocks and contracts +€8,017
up €8,017 (+20.5%), from €39,027 to €47,044
of which Contracts in progress: +€5,000
- Profit (loss) carried forward -€260,601
down €260,601 (-55.8%), from €467,384 to €206,783
- Debts after one year -€78,419
down €78,419 (-70.8%), from €110,791 to €32,372
- Contributions -€28,765
down €28,765 (-58.0%), from €49,579 to €20,814
- Tax, wage and social debts -€21,329
down €21,329 (-65.9%), from €32,353 to €11,024
of which Taxes: -€17,501
- Reserves -€12,636
down €12,636 (-58.0%), from €21,779 to €9,143
of which Distributable reserves: -€9,759
- Turnover -€232,211
down €232,211 (-21.4%), from €1.1m to €854,610
- Gross operating margin -€124,489
down €124,489 (-18.8%), from €662,983 to €538,494
- Purchases and services -€107,722
down €107,722 (-25.4%), from €423,838 to €316,116
- Staff costs -€24,029
down €24,029 (-5.0%), from €478,696 to €454,667
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 | €793,040 | €393,208 | -€399,832 | -50.4% |
| Fixed assets | 21/28 | €227,448 | €63,334 | -€164,114 | -72.2% |
| Tangible fixed assets | 22/27 | €227,221 | €63,107 | -€164,114 | -72.2% |
| Land and buildings | 22 | €126,188 | - | -€126,188 | |
| Plant, machinery and equipment | 23 | €16,262 | €9,876 | -€6,386 | -39.3% |
| Furniture and vehicles | 24 | €84,771 | €53,231 | -€31,540 | -37.2% |
| Financial fixed assets | 28 | €227 | €227 | = | 0.0% |
| Current assets | 29/58 | €565,592 | €329,874 | -€235,718 | -41.7% |
| Stocks and contracts in progress | 3 | €39,027 | €47,044 | +€8,017 | +20.5% |
| Stocks | 30/36 | €22,027 | €25,044 | +€3,017 | +13.7% |
| Contracts in progress | 37 | €17,000 | €22,000 | +€5,000 | +29.4% |
| Amounts receivable within one year | 40/41 | €20,542 | €14,754 | -€5,788 | -28.2% |
| Trade receivables | 40 | €16,002 | €10,253 | -€5,749 | -35.9% |
| Other amounts receivable | 41 | €4,540 | €4,501 | -€39 | -0.9% |
| Cash at bank and in hand | 54/58 | €506,023 | €267,118 | -€238,905 | -47.2% |
| Deferred charges and accrued income | 490/1 | - | €958 | +€958 | |
| Total equity and liabilities | 10/49 | €793,040 | €393,208 | -€399,832 | -50.4% |
| Equity | 10/15 | €538,742 | €236,740 | -€302,002 | -56.1% |
| Contributions | 10/11 | €49,579 | €20,814 | -€28,765 | -58.0% |
| Reserves | 13 | €21,779 | €9,143 | -€12,636 | -58.0% |
| Non-distributable reserves | 130/1 | €4,958 | €2,081 | -€2,877 | -58.0% |
| Reserves not available under the articles | 1311 | €4,958 | €2,081 | -€2,877 | -58.0% |
| Distributable reserves | 133 | €16,821 | €7,062 | -€9,759 | -58.0% |
| Profit (loss) carried forward | 14 | €467,384 | €206,783 | -€260,601 | -55.8% |
| Amounts payable | 17/49 | €254,298 | €156,468 | -€97,830 | -38.5% |
| Amounts payable after more than one year | 17 | €110,791 | €32,372 | -€78,419 | -70.8% |
| Financial debts | 170/4 | €110,791 | €32,372 | -€78,419 | -70.8% |
| Amounts payable within one year | 42/48 | €143,507 | €124,096 | -€19,411 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €34,391 | €23,936 | -€10,455 | -30.4% |
| Trade debts | 44 | €28,563 | €35,292 | +€6,729 | +23.6% |
| Suppliers | 440/4 | €28,563 | €35,292 | +€6,729 | +23.6% |
| Advances received on contracts in progress | 46 | €48,200 | €53,180 | +€4,980 | +10.3% |
| Taxes, remuneration and social security | 45 | €32,353 | €11,024 | -€21,329 | -65.9% |
| Taxes | 450/3 | €24,094 | €6,593 | -€17,501 | -72.6% |
| Remuneration and social security | 454/9 | €8,259 | €4,431 | -€3,828 | -46.3% |
| Other amounts payable | 47/48 | - | €664 | +€664 | |
| Turnover | 70 | €1,086,821 | €854,610 | -€232,211 | -21.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €423,838 | €316,116 | -€107,722 | -25.4% |
| Remuneration, social security and pensions | 62 | €478,696 | €454,667 | -€24,029 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,469 | €51,937 | -€9,532 | -15.5% |
| Other operating charges | 640/8 | €12,597 | €9,033 | -€3,564 | -28.3% |
| Gross operating margin | 9900 | €662,983 | €538,494 | -€124,489 | -18.8% |
| Operating profit (loss) | 9901 | €110,221 | €22,857 | -€87,364 | -79.3% |
| Financial income | 75/76B | €9,441 | €6,022 | -€3,419 | -36.2% |
| Recurring financial income | 75 | €5,588 | €3,543 | -€2,045 | -36.6% |
| Non-recurring financial income | 76B | €3,853 | €2,479 | -€1,374 | -35.7% |
| Financial charges | 65/66B | €5,197 | €4,242 | -€955 | -18.4% |
| Recurring financial charges | 65 | €5,197 | €4,242 | -€955 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €114,465 | €24,637 | -€89,828 | -78.5% |
| Income taxes | 67/77 | €15,231 | €7,821 | -€7,410 | -48.7% |
| Profit (loss) for the period | 9904 | €99,234 | €16,816 | -€82,418 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €99,234 | €16,816 | -€82,418 | -83.1% |
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.