JEROSHIMA
ActiveSummary
JEROSHIMA has been active since 2004 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €51k and a net result of €4k. Equity is growing by ~5.3% per year across the filed fiscal years. Its solvency ranks better than 15% of 31791 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability40▼-15
Solvency33=
Growth52=
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €2.5k at 30 days acceptable
Liquidity tight (current ratio 1.13 against 1.08 in 2024; short-term debt: 88.3% and cash: 0% of total assets), and 91.9% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 70
Relative position
BE, all sectors
reference
Activities of head offices; management consultancy activities (NACE 70)
about 69% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
8.1%
Return on assets
0.7%
Age of the figures
9 mo
raises risk · Weak solvency vs sector
Solvency (equity / total assets) is in the sector's weakest quartile: better than 15% of 31791 sector peers (2025).
NBB · sector comparisonPosition among 31791 sector peers
Solvency
better than 15%
← weakest
strongest →
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 26-08-2026, 26 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
26 d late
2024
25 d late
2023
26 d late
2022
10 d late
2021
19 d late
2020
23 d late
2019
45 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€51k▲ 7.0%
2024 · €48k
2018: €17klowest in 8 years
2019: €38k▲ +117% vs 2018
2020: €42k▲ +11.3% vs 2019
2021: €45k▲ +7.6% vs 2020
2022: €47k▲ +3.2% vs 2021
2023: €46k▼ -1.9% vs 2022
2024: €48k▲ +4.4% vs 2023
2025: €51k▲ +7.0% vs 2024highest in 8 years
2018 → 2025
Total assets
€635k▲ 6.9%
2024 · €594k
2018: €287klowest in 8 years
2019: €363k▲ +26.2% vs 2018
2020: €401k▲ +10.6% vs 2019
2021: €445k▲ +11.0% vs 2020
2022: €500k▲ +12.3% vs 2021
2023: €545k▲ +9.1% vs 2022
2024: €594k▲ +8.9% vs 2023
2025: €635k▲ +6.9% vs 2024highest in 8 years
2018 → 2025
Net result
€4k▲ 45.7%
2024 · €3k
2018: €11k
2019: €20k▲ +88.2% vs 2018highest in 8 years
2020: €4k▼ -79.1% vs 2019
2021: €3k▼ -24.5% vs 2020
2022: €1k▼ -55.0% vs 2021
2023: €-896▼ -162% vs 2022lowest in 8 years
2024: €3k▲ +421% vs 2023
2025: €4k▲ +45.7% vs 2024
2018 → 2025
Working capital
€72k▲ 60.2%
2024 · €45k
2018: €17klowest in 8 years
2019: €34k▲ +102% vs 2018
2020: €72k▲ +111% vs 2019
2021: €67k▼ -6.8% vs 2020
2022: €53k▼ -20.7% vs 2021
2023: €46k▼ -13.6% vs 2022
2024: €45k▼ -2.1% vs 2023
2025: €72k▲ +60.2% vs 2024highest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€45k-€47k▲ 3.2%€46k▼ 1.9%€48k▲ 4.4%€51k▲ 7.0%
2021: €45klowest in 5 years
2022: €47k▲ +3.2% vs 2021
2023: €46k▼ -1.9% vs 2022
2024: €48k▲ +4.4% vs 2023
2025: €51k▲ +7.0% vs 2024highest in 5 years
Operating result€2k-€-78€-4k▼ 4,794%€689€3k▲ 322%
2021: €2k
2022: €-78▼ -103% vs 2021
2023: €-4k▼ -4794% vs 2022lowest in 5 years
2024: €689▲ +118% vs 2023
2025: €3k▲ +322% vs 2024highest in 5 years
Net result€3k-€1k▼ 55.0%€-896€3k€4k▲ 45.7%
2021: €3k
2022: €1k▼ -55.0% vs 2021
2023: €-896▼ -162% vs 2022lowest in 5 years
2024: €3k▲ +421% vs 2023
2025: €4k▲ +45.7% vs 2024highest in 5 years
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 322% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €635k
Fixed assets
€2k ▼ 30.6%
Current assets
€633k ▲ 7.1%
Equity and liabilities €635k
Equity
€51k ▲ 7.0%
Debt
€584k ▲ 6.9%
Debt's share of the balance-sheet total stays at 91.9%.
Key figures and ratios
EBITDA
€4k▲
2024 · €3k
Cash flow
€5k▲
2024 · €5k
Current ratio
1.13▲
2024 · 1.08
Debt to equity
11.38▼
2024 · 11.39
ROE
8.2%▲
2024 · 6.0%
ROA
0.7%▲
2024 · 0.5%
Interest coverage
2.43▼
2024 · 4.30
Debt ≤ 1 year
€561k▲
2024 · €546k
Debt > 1 year
€23k
Income taxes
€2k▼
2024 · €2k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 48 lines
Balance sheet
Code20242025
Assets
Total assets20/58€594k€635k▲
Fixed assets21/28€3k€2k▼
Tangible fixed assets22/27€3k€2k▼
Plant, machinery and equipment23€754€384▼
Furniture and vehicles24€2k€2k▼
Current assets29/58€591k€633k▲
Amounts receivable within one year40/41€526k€563k▲
Trade receivables40€419k€457k▲
Other amounts receivable41€107k€106k▼
Cash at bank and in hand54/58€68€16▼
Deferred charges and accrued income490/1€65k€70k▲
Equity and liabilities
Total equity and liabilities10/49€594k€635k▲
Equity10/15€48k€51k▲
Contributions10/11€12k€12k=
Reserves13€36k€39k▲
Tax-exempt reserves132€38€38=
Distributable reserves133€35k€39k▲
Amounts payable17/49€546k€584k▲
Amounts payable after more than one year17-€23k
Financial debts170/4-€23k
Amounts payable within one year42/48€546k€561k▲
Current portion of amounts payable after more than one year42€3k€6k▲
Financial debts43-€1k
Credit institutions430/8-€1k
Trade debts44€2k€660▼
Suppliers440/4€2k€660▼
Taxes, remuneration and social security45€3k€5k▲
Taxes450/3€3k€5k▲
Other amounts payable47/48€538k€548k▲
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€837▼
Other operating charges640/8€1k€1k▼
Gross operating margin9900€4k€5k▲
Operating profit (loss)9901€689€3k▲
Financial income75/76B€5k€5k=
Recurring financial income75€5k€5k=
Financial charges65/66B€611€2k▲
Recurring financial charges65€611€2k▲
Profit (loss) for the period before taxes9903€5k€6k▲
Income taxes67/77€2k€2k▼
Profit (loss) for the period9904€3k€4k▲
Profit (loss) for the period to be appropriated9905€3k€4k▲
Appropriation of the result
Profit (loss) to be appropriated9906€3k€4k▲
Transfer from equity791/2€833€833=
Transfer to equity691/2€3k€4k▲
To the legal reserve6920-€4k
To other reserves6921€3k-
Profit to be distributed694/7€833€833=
Return on contributions (dividend)694€833€833=
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2k | €4k | €4k | €2k | €837 | ▼ 56.9% |
| Other operating charges640/8 | €862 | €869 | €950 | €1k | €1k | ▼ 2.6% |
| Gross operating margin9900 | €5k | €5k | €1k | €4k | €5k | ▲ 29.5% |
| Operating profit (loss)9901 | €2k | €-78 | €-4k | €689 | €3k | ▲ 322% |
| Financial income75/76B | €5k | €5k | €5k | €5k | €5k | = |
| Recurring financial income75 | €5k | €5k | €5k | €5k | €5k | = |
| Financial charges65/66B | €2k | €1k | €1k | €611 | €2k | ▲ 152% |
| Recurring financial charges65 | €2k | €1k | €1k | €611 | €2k | ▲ 152% |
| Profit (loss) for the period before taxes9903 | €6k | €4k | €116 | €5k | €6k | ▲ 25.4% |
| Income taxes67/77 | €3k | €2k | €1k | €2k | €2k | ▼ 1.2% |
| Profit (loss) for the period9904 | €3k | €1k | €-896 | €3k | €4k | ▲ 45.7% |
| Profit (loss) for the period to be appropriated9905 | €3k | €1k | €-896 | €3k | €4k | ▲ 45.7% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €445k | €500k | €545k | €594k | €635k | ▲ 6.9% |
| Fixed assets21/28 | €1k | €6k | €2k | €3k | €2k | ▼ 30.6% |
| Tangible fixed assets22/27 | €1k | €6k | €2k | €3k | €2k | ▼ 30.6% |
| Plant, machinery and equipment23 | €1k | €1k | €1k | €754 | €384 | ▼ 49.1% |
| Furniture and vehicles24 | - | €5k | €1k | €2k | €2k | ▼ 23.6% |
| Current assets29/58 | €444k | €494k | €543k | €591k | €633k | ▲ 7.1% |
| Amounts receivable within one year40/41 | €393k | €438k | €482k | €526k | €563k | ▲ 7.0% |
| Trade receivables40 | €287k | €332k | €376k | €419k | €457k | ▲ 9.0% |
| Other amounts receivable41 | €107k | €106k | €107k | €107k | €106k | ▼ 0.7% |
| Cash at bank and in hand54/58 | €892 | €898 | €878 | €68 | €16 | ▼ 77.0% |
| Deferred charges and accrued income490/1 | €50k | €55k | €60k | €65k | €70k | ▲ 7.8% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €445k | €500k | €545k | €594k | €635k | ▲ 6.9% |
| Equity10/15 | €45k | €47k | €46k | €48k | €51k | ▲ 7.0% |
| Contributions10/11 | €12k | €12k | €12k | €12k | €12k | = |
| Reserves13 | €33k | €34k | €33k | €36k | €39k | ▲ 9.4% |
| Non-distributable reserves130/1 | €2k | €2k | - | - | - | - |
| Reserves not available under the articles1311 | €2k | €2k | - | - | - | - |
| Tax-exempt reserves132 | €38 | €38 | €38 | €38 | €38 | = |
| Distributable reserves133 | €31k | €32k | €33k | €35k | €39k | ▲ 9.5% |
| Amounts payable17/49 | €400k | €453k | €500k | €546k | €584k | ▲ 6.9% |
| Amounts payable after more than one year17 | €23k | €13k | €3k | - | €23k | - |
| Financial debts170/4 | €23k | €13k | €3k | - | €23k | - |
| Amounts payable within one year42/48 | €377k | €440k | €497k | €546k | €561k | ▲ 2.7% |
| Current portion of amounts payable after more than one year42 | €10k | €10k | €10k | €3k | €6k | ▲ 115% |
| Financial debts43 | €5k | €4k | €1k | - | €1k | - |
| Credit institutions430/8 | €5k | €4k | €1k | - | €1k | - |
| Trade debts44 | €3k | €2k | €1k | €2k | €660 | ▼ 58.9% |
| Suppliers440/4 | €3k | €2k | €1k | €2k | €660 | ▼ 58.9% |
| Taxes, remuneration and social security45 | €5k | €5k | €4k | €3k | €5k | ▲ 34.6% |
| Taxes450/3 | €5k | €5k | €4k | €3k | €5k | ▲ 34.6% |
| Other amounts payable47/48 | €355k | €419k | €481k | €538k | €548k | ▲ 1.9% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €3k | €1k | €-896 | €3k | €4k | ▲ 45.7% |
| + Depreciation and write-downs630 | €2k | €4k | €4k | €2k | €837 | ▼ 56.9% |
| Operating cash flow (approximation) | €5k | €5k | €3k | €5k | €5k | ▲ 4.4% |
| Investment in fixed assets (approximation) | - | €-9k | €0 | €-2k | €0 | ▲ 100% |
| Change in cash | - | €5 | €-20 | €-810 | €-52 | ▲ 93.5% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
26-08
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 26 days late
2025
25-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 25 days late
2024
31-12
Financial
Back to profitnet €3k
Net result €3k after one loss-making year.
26-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 26 days late
2023
31-12
Financial
Weakest financial yearnet €-896
Net result drops to €-896, the lowest in the series; recovery starts the following year.
10-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 10 days late
2022
19-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 19 days late
2021
23-08
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema · 23 days late
2020
14-09
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 45 days late
2019
31-12
Financial
Highest result since 2018net €20k ▲88.2%
Operating result €19k, net result €20k, both a record.
07-08
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema · 7 days late
2018
21-08
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema · 21 days late
2017
08-08
NBB filing
Annual accounts filed
fiscal year 2016 · micro schema · 8 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Boechout · 1 establishment unit since 2004
Ground area
645 m²
Building footprint
144 m²
Volume, LiDAR
885 m³
Parcel 11004B0310/00B000, Flanders · tallest building 15.1 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
JEROSHIMA
since 20042.135.359.285
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11004B0310/00B000 | Flanders | 645 m² | 1 · 144 m² | 15.1 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 82,553 companies in sector 70200 we hold annual accounts for 52,585. 38,212 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded20-01-2004
Fiscal year end31-12
Activities, NACEBEL 2025
70200Business and other management consultancy
Scores and ratios are computed by Checked and are not a credit decision.