jer-v consult: 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-v consult
Largest movements
- Receivables within one year +€99,925
up €99,925 (+308.1%), from €32,432 to €132,357
of which Other amounts receivable: +€98,825
- Cash +€71,954
up €71,954 (+58.7%), from €122,560 to €194,514
mainly Net result for the year (+€123,500) and Tax, wage and social debts (+€47,516)
- Profit (loss) carried forward +€123,500
up €123,500 (+106.8%), from €115,683 to €239,183
- Tax, wage and social debts +€47,516
up €47,516 (+112.9%), from €42,081 to €89,597
- Gross operating margin +€6,655
up €6,655 (+4.4%), from €151,091 to €157,746
- Financial income +€2,686
up €2,686 (+13371.1%), from €20 to €2,706
- Taxes +€2,186
up €2,186 (+6.5%), from €33,423 to €35,610
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.
Cash bridge derived
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 | €157,801 | €328,901 | +€171,100 | +108.4% |
| Fixed assets | 21/28 | €1,877 | €1,061 | -€816 | -43.5% |
| Tangible fixed assets | 22/27 | €1,877 | €1,061 | -€816 | -43.5% |
| Furniture and vehicles | 24 | €1,877 | €1,061 | -€816 | -43.5% |
| Current assets | 29/58 | €155,925 | €327,840 | +€171,915 | +110.3% |
| Amounts receivable within one year | 40/41 | €32,432 | €132,357 | +€99,925 | +308.1% |
| Trade receivables | 40 | €32,432 | €33,532 | +€1,100 | +3.4% |
| Other amounts receivable | 41 | - | €98,825 | +€98,825 | |
| Cash at bank and in hand | 54/58 | €122,560 | €194,514 | +€71,954 | +58.7% |
| Deferred charges and accrued income | 490/1 | €933 | €969 | +€36 | +3.9% |
| Total equity and liabilities | 10/49 | €157,801 | €328,901 | +€171,100 | +108.4% |
| Equity | 10/15 | €115,683 | €239,183 | +€123,500 | +106.8% |
| Profit (loss) carried forward | 14 | €115,683 | €239,183 | +€123,500 | +106.8% |
| Amounts payable | 17/49 | €42,119 | €89,718 | +€47,600 | +113.0% |
| Amounts payable within one year | 42/48 | €42,119 | €89,718 | +€47,600 | +113.0% |
| Trade debts | 44 | €26 | €121 | +€95 | +366.0% |
| Suppliers | 440/4 | €26 | €121 | +€95 | +366.0% |
| Taxes, remuneration and social security | 45 | €42,081 | €89,597 | +€47,516 | +112.9% |
| Taxes | 450/3 | €42,081 | €89,597 | +€47,516 | +112.9% |
| Other amounts payable | 47/48 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €816 | -€378 | -31.7% |
| Other operating charges | 640/8 | €722 | €325 | -€397 | -55.0% |
| Gross operating margin | 9900 | €151,091 | €157,746 | +€6,655 | +4.4% |
| Operating profit (loss) | 9901 | €149,175 | €156,606 | +€7,430 | +5.0% |
| Financial income | 75/76B | €20 | €2,706 | +€2,686 | +13371.1% |
| Recurring financial income | 75 | €20 | €2,706 | +€2,686 | +13371.1% |
| Financial charges | 65/66B | €89 | €202 | +€113 | +126.5% |
| Recurring financial charges | 65 | €89 | €202 | +€113 | +126.5% |
| Profit (loss) for the period before taxes | 9903 | €149,106 | €159,110 | +€10,004 | +6.7% |
| Income taxes | 67/77 | €33,423 | €35,610 | +€2,186 | +6.5% |
| Profit (loss) for the period | 9904 | €115,683 | €123,500 | +€7,817 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,683 | €123,500 | +€7,817 | +6.8% |
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 11 October 2026 via checked.be.