JAFITO: 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.
JAFITO
Largest movements
- Receivables within one year +€2,310
up €2,310 (+30.2%), from €7,647 to €9,957
of which Trade receivables: +€2,057
- Cash -€1,303
down €1,303 (-12.3%), from €10,567 to €9,263
mainly Receivables within one year (-€2,310) and Accrued charges and deferred income (-€1,787)
- Profit (loss) carried forward +€3,259
up €3,259 (+30.1%), from -€10,843 to -€7,584
- Accrued charges and deferred income -€1,787
no longer reported in 2025 (was €1,787)
- Gross operating margin +€1,605
up €1,605 (+45.1%), from €3,558 to €5,163
- Other operating charges -€264
down €264 (-11.7%), from €2,253 to €1,989
- Financial income +€235
up €235 (+287%), from €82 to €318
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 | €55,532 | €56,936 | +€1,403 | +2.5% |
| Current assets | 29/58 | €55,532 | €56,936 | +€1,403 | +2.5% |
| Amounts receivable within one year | 40/41 | €7,647 | €9,957 | +€2,310 | +30.2% |
| Trade receivables | 40 | €6,803 | €8,859 | +€2,057 | +30.2% |
| Other amounts receivable | 41 | €845 | €1,098 | +€253 | +30.0% |
| Current investments | 50/53 | €37,084 | €37,543 | +€459 | +1.2% |
| Cash at bank and in hand | 54/58 | €10,567 | €9,263 | -€1,303 | -12.3% |
| Deferred charges and accrued income | 490/1 | €235 | €172 | -€63 | -26.7% |
| Total equity and liabilities | 10/49 | €55,532 | €56,936 | +€1,403 | +2.5% |
| Equity | 10/15 | €52,359 | €55,618 | +€3,259 | +6.2% |
| Contributions | 10/11 | €14,750 | €14,750 | = | 0.0% |
| Reserves | 13 | €48,452 | €48,452 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,250 | €8,250 | = | 0.0% |
| Distributable reserves | 133 | €40,202 | €40,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,843 | -€7,584 | +€3,259 | +30.1% |
| Amounts payable | 17/49 | €3,174 | €1,318 | -€1,856 | -58.5% |
| Amounts payable within one year | 42/48 | €1,387 | €1,318 | -€69 | -5.0% |
| Trade debts | 44 | €1,387 | €1,318 | -€69 | -5.0% |
| Suppliers | 440/4 | €1,387 | €1,318 | -€69 | -5.0% |
| Accrued charges and deferred income | 492/3 | €1,787 | - | -€1,787 | |
| Other operating charges | 640/8 | €2,253 | €1,989 | -€264 | -11.7% |
| Gross operating margin | 9900 | €3,558 | €5,163 | +€1,605 | +45.1% |
| Operating profit (loss) | 9901 | €1,305 | €3,174 | +€1,869 | +143% |
| Financial income | 75/76B | €82 | €318 | +€235 | +287% |
| Recurring financial income | 75 | €82 | €318 | +€235 | +287% |
| Financial charges | 65/66B | €199 | €208 | +€9 | +4.5% |
| Recurring financial charges | 65 | €199 | €208 | +€9 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €1,189 | €3,284 | +€2,095 | +176% |
| Income taxes | 67/77 | - | €25 | +€25 | |
| Profit (loss) for the period | 9904 | €1,189 | €3,259 | +€2,071 | +174% |
| Profit (loss) for the period to be appropriated | 9905 | €1,189 | €3,259 | +€2,071 | +174% |
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 23 October 2026 via checked.be.