JERA CONSULTING: 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.
JERA CONSULTING
Largest movements
- Receivables within one year +€20,143
up €20,143 (+97.1%), from €20,749 to €40,893
of which Trade receivables: +€13,927
- Cash -€16,429
down €16,429 (-100.0%), from €16,429 to €1
mainly Receivables within one year (-€20,143) and Investment in fixed assets (net) (-€11,690)
- Deferred charges and accrued income +€1,784
up €1,784 (+344%), from €518 to €2,301
- Tangible fixed assets +€1,508
up €1,508 (+8.4%), from €17,947 to €19,455
- Profit (loss) carried forward +€14,609
up €14,609 (+233%), from €6,260 to €20,869
- Other debts -€9,736
no longer reported in 2025 (was €9,736)
- Tax, wage and social debts +€8,815
up €8,815 (+49.0%), from €18,002 to €26,818
of which Remuneration and social security: +€7,343
- Debts after one year -€5,713
down €5,713 (-51.0%), from €11,195 to €5,482
- Short-term financial debts -€1,218
down €1,218 (-32.9%), from €3,701 to €2,483
- Gross operating margin +€38,191
up €38,191 (+141%), from €27,011 to €65,202
- Staff costs +€25,402
up €25,402 (+383%), from €6,624 to €32,026
- Depreciation +€4,657
up €4,657 (+84.3%), from €5,525 to €10,182
- Taxes +€3,067
up €3,067 (+81.6%), from €3,760 to €6,827
- Financial income +€730
up €730 (+384,163%), from €0 to €730
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 | €55,644 | €62,650 | +€7,006 | +12.6% |
| Fixed assets | 21/28 | €17,947 | €19,455 | +€1,508 | +8.4% |
| Tangible fixed assets | 22/27 | €17,947 | €19,455 | +€1,508 | +8.4% |
| Furniture and vehicles | 24 | €17,947 | €19,455 | +€1,508 | +8.4% |
| Current assets | 29/58 | €37,697 | €43,195 | +€5,498 | +14.6% |
| Amounts receivable within one year | 40/41 | €20,749 | €40,893 | +€20,143 | +97.1% |
| Trade receivables | 40 | €20,749 | €34,676 | +€13,927 | +67.1% |
| Other amounts receivable | 41 | - | €6,217 | +€6,217 | |
| Cash at bank and in hand | 54/58 | €16,429 | €1 | -€16,429 | -100.0% |
| Deferred charges and accrued income | 490/1 | €518 | €2,301 | +€1,784 | +344% |
| Total equity and liabilities | 10/49 | €55,644 | €62,650 | +€7,006 | +12.6% |
| Equity | 10/15 | €6,360 | €20,969 | +€14,609 | +230% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,260 | €20,869 | +€14,609 | +233% |
| Amounts payable | 17/49 | €49,284 | €41,681 | -€7,603 | -15.4% |
| Amounts payable after more than one year | 17 | €11,195 | €5,482 | -€5,713 | -51.0% |
| Financial debts | 170/4 | €11,195 | €5,482 | -€5,713 | -51.0% |
| Amounts payable within one year | 42/48 | €37,701 | €36,139 | -€1,563 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €5,446 | €5,713 | +€267 | +4.9% |
| Financial debts | 43 | €3,701 | €2,483 | -€1,218 | -32.9% |
| Credit institutions | 430/8 | €3,701 | €2,483 | -€1,218 | -32.9% |
| Trade debts | 44 | €816 | €1,125 | +€309 | +37.8% |
| Suppliers | 440/4 | €816 | €1,125 | +€309 | +37.8% |
| Taxes, remuneration and social security | 45 | €18,002 | €26,818 | +€8,815 | +49.0% |
| Taxes | 450/3 | €18,002 | €19,475 | +€1,472 | +8.2% |
| Remuneration and social security | 454/9 | - | €7,343 | +€7,343 | |
| Other amounts payable | 47/48 | €9,736 | - | -€9,736 | |
| Accrued charges and deferred income | 492/3 | €387 | €60 | -€327 | -84.5% |
| Remuneration, social security and pensions | 62 | €6,624 | €32,026 | +€25,402 | +383% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,525 | €10,182 | +€4,657 | +84.3% |
| Other operating charges | 640/8 | €1,061 | €1,051 | -€11 | -1.0% |
| Gross operating margin | 9900 | €27,011 | €65,202 | +€38,191 | +141% |
| Operating profit (loss) | 9901 | €13,801 | €21,943 | +€8,142 | +59.0% |
| Financial income | 75/76B | €0 | €730 | +€730 | +384,163% |
| Recurring financial income | 75 | €0 | €730 | +€730 | +384,163% |
| Financial charges | 65/66B | €1,837 | €1,236 | -€600 | -32.7% |
| Recurring financial charges | 65 | €1,837 | €1,236 | -€600 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | €11,964 | €21,436 | +€9,472 | +79.2% |
| Income taxes | 67/77 | €3,760 | €6,827 | +€3,067 | +81.6% |
| Profit (loss) for the period | 9904 | €8,204 | €14,609 | +€6,405 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,204 | €14,609 | +€6,405 | +78.1% |
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 16 October 2026 via checked.be.