JERARIMMO: 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.
JERARIMMO
Largest movements
- Tangible fixed assets -€9,577
down €9,577 (-3.0%), from €314,401 to €304,824
- Debts after one year -€17,543
down €17,543 (-6.4%), from €276,131 to €258,588
of which Financial debts: -€12,647
- Profit (loss) carried forward +€3,179
up €3,179 (+31.5%), from €10,098 to €13,277
- Gross operating margin -€8,180
down €8,180 (-28.1%), from €29,080 to €20,900
- Taxes -€1,137
down €1,137 (-49.6%), from €2,294 to €1,157
- Other operating charges -€1,015
down €1,015 (-56.6%), from €1,793 to €777
- Financial charges +€424
up €424 (+7.1%), from €5,966 to €6,391
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 | €315,255 | €306,317 | -€8,937 | -2.8% |
| Fixed assets | 21/28 | €314,401 | €304,824 | -€9,577 | -3.0% |
| Tangible fixed assets | 22/27 | €314,401 | €304,824 | -€9,577 | -3.0% |
| Land and buildings | 22 | €314,401 | €304,824 | -€9,577 | -3.0% |
| Current assets | 29/58 | €854 | €1,493 | +€640 | +74.9% |
| Amounts receivable within one year | 40/41 | €421 | €343 | -€79 | -18.7% |
| Trade receivables | 40 | €79 | - | -€79 | |
| Other amounts receivable | 41 | €343 | €343 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €433 | €847 | +€414 | +95.7% |
| Deferred charges and accrued income | 490/1 | - | €304 | +€304 | |
| Total equity and liabilities | 10/49 | €315,255 | €306,317 | -€8,937 | -2.8% |
| Equity | 10/15 | €15,098 | €18,277 | +€3,179 | +21.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,098 | €13,277 | +€3,179 | +31.5% |
| Amounts payable | 17/49 | €300,157 | €288,041 | -€12,116 | -4.0% |
| Amounts payable after more than one year | 17 | €276,131 | €258,588 | -€17,543 | -6.4% |
| Financial debts | 170/4 | €237,755 | €225,108 | -€12,647 | -5.3% |
| Other amounts payable | 178/9 | €38,376 | €33,480 | -€4,896 | -12.8% |
| Amounts payable within one year | 42/48 | €24,025 | €29,453 | +€5,427 | +22.6% |
| Current portion of amounts payable after more than one year | 42 | €18,247 | €19,399 | +€1,152 | +6.3% |
| Trade debts | 44 | €1,075 | €4,193 | +€3,118 | +290% |
| Suppliers | 440/4 | €1,075 | €4,193 | +€3,118 | +290% |
| Taxes, remuneration and social security | 45 | €2,294 | €3,451 | +€1,157 | +50.4% |
| Taxes | 450/3 | €2,294 | €3,451 | +€1,157 | +50.4% |
| Other amounts payable | 47/48 | €2,409 | €2,409 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,577 | €9,577 | = | 0.0% |
| Other operating charges | 640/8 | €1,793 | €777 | -€1,015 | -56.6% |
| Gross operating margin | 9900 | €29,080 | €20,900 | -€8,180 | -28.1% |
| Operating profit (loss) | 9901 | €17,711 | €10,546 | -€7,165 | -40.5% |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €5,966 | €6,391 | +€424 | +7.1% |
| Recurring financial charges | 65 | €5,966 | €6,391 | +€424 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €11,744 | €4,336 | -€7,408 | -63.1% |
| Income taxes | 67/77 | €2,294 | €1,157 | -€1,137 | -49.6% |
| Profit (loss) for the period | 9904 | €9,450 | €3,179 | -€6,271 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,450 | €3,179 | -€6,271 | -66.4% |
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 22 October 2026 via checked.be.