Jer'Home: 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.
Jer'Home
Largest movements
- Tangible fixed assets +€34,339
up €34,339 (+583%), from €5,886 to €40,225
of which Furniture and vehicles: +€34,886
- Receivables within one year -€10,139
down €10,139 (-45.5%), from €22,271 to €12,132
of which Trade receivables: -€8,639
- Cash -€7,777
down €7,777 (-17.9%), from €43,403 to €35,626
mainly Investment in fixed assets (net) (-€51,161) and Net result for the year (-€25,268)
- Intangible fixed assets -€5,074
down €5,074 (-12.2%), from €41,427 to €36,353
- Deferred charges and accrued income -€2,468
down €2,468 (-39.7%), from €6,221 to €3,753
- Profit (loss) carried forward -€25,268
down €25,268, from €14,536 to -€10,732
- Debts after one year +€21,096
new in 2025: €21,096
- Other debts +€13,751
up €13,751 (+24.5%), from €56,154 to €69,904
- Trade debts -€4,828
down €4,828 (-51.2%), from €9,427 to €4,599
- Current portion of long-term debt +€3,275
up €3,275 (+93.3%), from €3,511 to €6,786
- Gross operating margin -€16,663
down €16,663 (-11.6%), from €144,114 to €127,451
- Financial income -€9,999
down €9,999 (-100.0%), from €10,000 to €1
of which Non-recurring financial income: -€10,000
- Depreciation +€9,549
up €9,549 (+77.3%), from €12,346 to €21,895
- Staff costs +€9,200
up €9,200 (+7.8%), from €118,591 to €127,791
- Taxes -€6,001
no longer reported in 2025 (was €6,001)
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 | €119,209 | €128,090 | +€8,881 | +7.5% |
| Fixed assets | 21/28 | €47,313 | €76,579 | +€29,265 | +61.9% |
| Intangible fixed assets | 21 | €41,427 | €36,353 | -€5,074 | -12.2% |
| Tangible fixed assets | 22/27 | €5,886 | €40,225 | +€34,339 | +583% |
| Plant, machinery and equipment | 23 | €1,423 | €876 | -€547 | -38.4% |
| Furniture and vehicles | 24 | €4,463 | €39,349 | +€34,886 | +782% |
| Current assets | 29/58 | €71,895 | €51,511 | -€20,384 | -28.4% |
| Amounts receivable within one year | 40/41 | €22,271 | €12,132 | -€10,139 | -45.5% |
| Trade receivables | 40 | €20,271 | €11,632 | -€8,639 | -42.6% |
| Other amounts receivable | 41 | €2,000 | €500 | -€1,500 | -75.0% |
| Cash at bank and in hand | 54/58 | €43,403 | €35,626 | -€7,777 | -17.9% |
| Deferred charges and accrued income | 490/1 | €6,221 | €3,753 | -€2,468 | -39.7% |
| Total equity and liabilities | 10/49 | €119,209 | €128,090 | +€8,881 | +7.5% |
| Equity | 10/15 | €24,536 | -€732 | -€25,268 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,536 | -€10,732 | -€25,268 | |
| Amounts payable | 17/49 | €94,672 | €128,822 | +€34,149 | +36.1% |
| Amounts payable after more than one year | 17 | - | €21,096 | +€21,096 | |
| Financial debts | 170/4 | - | €21,096 | +€21,096 | |
| Amounts payable within one year | 42/48 | €94,672 | €107,726 | +€13,054 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €3,511 | €6,786 | +€3,275 | +93.3% |
| Trade debts | 44 | €9,427 | €4,599 | -€4,828 | -51.2% |
| Suppliers | 440/4 | €9,427 | €4,599 | -€4,828 | -51.2% |
| Taxes, remuneration and social security | 45 | €25,581 | €26,437 | +€856 | +3.3% |
| Taxes | 450/3 | €19,512 | €14,542 | -€4,971 | -25.5% |
| Remuneration and social security | 454/9 | €6,068 | €11,895 | +€5,827 | +96.0% |
| Other amounts payable | 47/48 | €56,154 | €69,904 | +€13,751 | +24.5% |
| Non-recurring operating income | 76A | - | €1,383 | +€1,383 | |
| Remuneration, social security and pensions | 62 | €118,591 | €127,791 | +€9,200 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,346 | €21,895 | +€9,549 | +77.3% |
| Other operating charges | 640/8 | €943 | €399 | -€544 | -57.7% |
| Gross operating margin | 9900 | €144,114 | €127,451 | -€16,663 | -11.6% |
| Operating profit (loss) | 9901 | €12,234 | -€22,635 | -€34,869 | |
| Financial income | 75/76B | €10,000 | €1 | -€9,999 | -100.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +4,300% |
| Non-recurring financial income | 76B | €10,000 | - | -€10,000 | |
| Financial charges | 65/66B | €717 | €2,635 | +€1,918 | +268% |
| Recurring financial charges | 65 | €717 | €2,635 | +€1,918 | +268% |
| Profit (loss) for the period before taxes | 9903 | €21,517 | -€25,268 | -€46,786 | |
| Income taxes | 67/77 | €6,001 | - | -€6,001 | |
| Profit (loss) for the period | 9904 | €15,516 | -€25,268 | -€40,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,516 | -€25,268 | -€40,784 |
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 15 October 2026 via checked.be.