De Jerre: 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.
De Jerre
Largest movements
- Deferred charges and accrued income +€25,083
up €25,083 (+201%), from €12,508 to €37,591
- Cash +€14,675
up €14,675 (+515%), from €2,849 to €17,523
mainly Other debts (+€24,461) and Trade debts (+€17,438)
- Receivables within one year -€7,947
down €7,947 (-77.0%), from €10,319 to €2,372
of which Trade receivables: -€8,886
- Other debts +€24,461
up €24,461 (+1,456%), from €1,680 to €26,140
- Trade debts +€17,438
up €17,438 (+1,275%), from €1,368 to €18,806
- Profit (loss) carried forward -€13,301
down €13,301 (-83.7%), from €15,889 to €2,588
- Tax, wage and social debts +€3,082
up €3,082 (+32.9%), from €9,369 to €12,451
of which Taxes: +€1,582
- Gross operating margin +€12,212
up €12,212 (+119%), from €10,285 to €22,497
- Taxes +€2,426
up €2,426 (+120%), from €2,014 to €4,440
- Other operating charges +€487
up €487 (+81.9%), from €595 to €1,082
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 | €30,806 | €62,485 | +€31,679 | +103% |
| Fixed assets | 21/28 | €5,131 | €5,000 | -€131 | -2.5% |
| Tangible fixed assets | 22/27 | €131 | - | -€131 | |
| Furniture and vehicles | 24 | €131 | - | -€131 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €25,675 | €57,485 | +€31,810 | +124% |
| Amounts receivable within one year | 40/41 | €10,319 | €2,372 | -€7,947 | -77.0% |
| Trade receivables | 40 | €8,886 | - | -€8,886 | |
| Other amounts receivable | 41 | €1,433 | €2,372 | +€939 | +65.5% |
| Cash at bank and in hand | 54/58 | €2,849 | €17,523 | +€14,675 | +515% |
| Deferred charges and accrued income | 490/1 | €12,508 | €37,591 | +€25,083 | +201% |
| Total equity and liabilities | 10/49 | €30,806 | €62,485 | +€31,679 | +103% |
| Equity | 10/15 | €18,389 | €5,088 | -€13,301 | -72.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,889 | €2,588 | -€13,301 | -83.7% |
| Amounts payable | 17/49 | €12,417 | €57,397 | +€44,980 | +362% |
| Amounts payable within one year | 42/48 | €12,417 | €57,397 | +€44,980 | +362% |
| Trade debts | 44 | €1,368 | €18,806 | +€17,438 | +1,275% |
| Suppliers | 440/4 | €1,368 | €18,806 | +€17,438 | +1,275% |
| Taxes, remuneration and social security | 45 | €9,369 | €12,451 | +€3,082 | +32.9% |
| Taxes | 450/3 | €9,369 | €10,951 | +€1,582 | +16.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €1,680 | €26,140 | +€24,461 | +1,456% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241 | €131 | -€110 | -45.8% |
| Other operating charges | 640/8 | €595 | €1,082 | +€487 | +81.9% |
| Gross operating margin | 9900 | €10,285 | €22,497 | +€12,212 | +119% |
| Operating profit (loss) | 9901 | €9,450 | €21,285 | +€11,835 | +125% |
| Financial income | 75/76B | €3 | €11 | +€8 | +299% |
| Recurring financial income | 75 | €3 | €11 | +€8 | +299% |
| Financial charges | 65/66B | €138 | €157 | +€19 | +13.8% |
| Recurring financial charges | 65 | €138 | €157 | +€19 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €9,315 | €21,139 | +€11,824 | +127% |
| Income taxes | 67/77 | €2,014 | €4,440 | +€2,426 | +120% |
| Profit (loss) for the period | 9904 | €7,300 | €16,699 | +€9,399 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €7,300 | €16,699 | +€9,399 | +129% |
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 26 October 2026 via checked.be.