JERANTIS: 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.
JERANTIS
Largest movements
- Current investments -€30,743
down €30,743 (-27.4%), from €112,183 to €81,440
- Cash +€15,890
up €15,890 (+120%), from €13,239 to €29,129
mainly Net result for the year (+€33,411) and Current investments (+€30,743)
- Receivables within one year +€15,055
up €15,055 (+46.5%), from €32,364 to €47,419
of which Trade receivables: +€14,424
- Tangible fixed assets +€1,948
up €1,948 (+11.5%), from €16,906 to €18,854
of which Other tangible fixed assets: +€2,634
- Tax, wage and social debts -€18,683
down €18,683 (-100%), from €18,683 to €0
- Other debts +€12,934
up €12,934 (+43.3%), from €29,874 to €42,808
- Trade debts +€10,505
up €10,505 (+427%), from €2,462 to €12,967
- Reserves -€2,273
down €2,273 (-2.1%), from €106,658 to €104,385
of which Distributable reserves: -€2,273
- Gross operating margin -€16,312
down €16,312 (-24.2%), from €67,376 to €51,064
- Taxes -€5,284
down €5,284 (-28.7%), from €18,433 to €13,150
- Financial charges +€1,125
up €1,125 (+1,629%), from €69 to €1,194
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 | €176,276 | €178,760 | +€2,484 | +1.4% |
| Fixed assets | 21/28 | €16,906 | €18,854 | +€1,948 | +11.5% |
| Tangible fixed assets | 22/27 | €16,906 | €18,854 | +€1,948 | +11.5% |
| Plant, machinery and equipment | 23 | €15,654 | €15,314 | -€341 | -2.2% |
| Furniture and vehicles | 24 | €798 | €453 | -€345 | -43.2% |
| Other tangible fixed assets | 26 | €453 | €3,087 | +€2,634 | +581% |
| Current assets | 29/58 | €159,370 | €159,905 | +€536 | +0.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €32,364 | €47,419 | +€15,055 | +46.5% |
| Trade receivables | 40 | €20,000 | €34,424 | +€14,424 | +72.1% |
| Other amounts receivable | 41 | €12,364 | €12,995 | +€631 | +5.1% |
| Current investments | 50/53 | €112,183 | €81,440 | -€30,743 | -27.4% |
| Cash at bank and in hand | 54/58 | €13,239 | €29,129 | +€15,890 | +120% |
| Deferred charges and accrued income | 490/1 | €1,584 | €1,917 | +€334 | +21.1% |
| Total equity and liabilities | 10/49 | €176,276 | €178,760 | +€2,484 | +1.4% |
| Equity | 10/15 | €125,258 | €122,985 | -€2,273 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,658 | €104,385 | -€2,273 | -2.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €106,658 | €104,385 | -€2,273 | -2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,018 | €55,775 | +€4,757 | +9.3% |
| Amounts payable within one year | 42/48 | €51,018 | €55,775 | +€4,757 | +9.3% |
| Trade debts | 44 | €2,462 | €12,967 | +€10,505 | +427% |
| Suppliers | 440/4 | €2,462 | €12,967 | +€10,505 | +427% |
| Taxes, remuneration and social security | 45 | €18,683 | €0 | -€18,683 | -100% |
| Taxes | 450/3 | €18,683 | €0 | -€18,683 | -100% |
| Other amounts payable | 47/48 | €29,874 | €42,808 | +€12,934 | +43.3% |
| Non-recurring operating income | 76A | - | €14,427 | +€14,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €2,244 | +€18 | +0.8% |
| Other operating charges | 640/8 | €1,151 | €1,770 | +€619 | +53.8% |
| Non-recurring operating charges | 66A | - | €10 | +€10 | |
| Gross operating margin | 9900 | €67,376 | €51,064 | -€16,312 | -24.2% |
| Operating profit (loss) | 9901 | €63,999 | €47,041 | -€16,958 | -26.5% |
| Financial income | 75/76B | €80 | €714 | +€635 | +796% |
| Recurring financial income | 75 | €80 | €714 | +€635 | +796% |
| Financial charges | 65/66B | €69 | €1,194 | +€1,125 | +1,629% |
| Recurring financial charges | 65 | €69 | €1,194 | +€1,125 | +1,629% |
| Profit (loss) for the period before taxes | 9903 | €64,009 | €46,561 | -€17,448 | -27.3% |
| Income taxes | 67/77 | €18,433 | €13,150 | -€5,284 | -28.7% |
| Profit (loss) for the period | 9904 | €45,576 | €33,411 | -€12,165 | -26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,576 | €33,411 | -€12,165 | -26.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.