JERCOL AGGREGATES: what changed
Two fiscal 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.
JERCOL AGGREGATES
Largest movements
- Current investments -€6,825
down €6,825 (-3.0%), from €228,693 to €221,867
- Cash -€3,871
down €3,871 (-90.5%), from €4,277 to €407
mainly Net result for the year (-€13,841) and Receivables within one year (-€1,564)
- Profit (loss) carried forward -€13,841
down €13,841, from €6,711 to -€7,130
- Trade debts +€2,906
up €2,906 (+3340.5%), from €87 to €2,993
- Gross operating margin -€16,013
down €16,013 (-910.5%), from -€1,759 to -€17,771
- Financial income -€1,527
down €1,527 (-25.3%), from €6,026 to €4,499
of which Non-recurring financial income: -€6,026
- Taxes -€350
no longer reported in 2025 (was €350)
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 | €241,198 | €232,214 | -€8,985 | -3.7% |
| Current assets | 29/58 | €241,198 | €232,214 | -€8,985 | -3.7% |
| Amounts receivable within one year | 40/41 | €8,208 | €9,771 | +€1,564 | +19.0% |
| Trade receivables | 40 | - | €6,212 | +€6,212 | |
| Other amounts receivable | 41 | €8,208 | €3,560 | -€4,648 | -56.6% |
| Current investments | 50/53 | €228,693 | €221,867 | -€6,825 | -3.0% |
| Cash at bank and in hand | 54/58 | €4,277 | €407 | -€3,871 | -90.5% |
| Deferred charges and accrued income | 490/1 | €20 | €168 | +€148 | +724.9% |
| Total equity and liabilities | 10/49 | €241,198 | €232,214 | -€8,985 | -3.7% |
| Equity | 10/15 | €240,361 | €226,520 | -€13,841 | -5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €213,650 | €213,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €211,650 | €211,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,711 | -€7,130 | -€13,841 | |
| Amounts payable | 17/49 | €837 | €5,693 | +€4,856 | +580.2% |
| Amounts payable within one year | 42/48 | €837 | €5,693 | +€4,856 | +580.2% |
| Trade debts | 44 | €87 | €2,993 | +€2,906 | +3340.5% |
| Suppliers | 440/4 | €87 | €2,993 | +€2,906 | +3340.5% |
| Taxes, remuneration and social security | 45 | €750 | €2,700 | +€1,950 | +260.0% |
| Taxes | 450/3 | €750 | - | -€750 | |
| Remuneration and social security | 454/9 | - | €2,700 | +€2,700 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,759 | -€17,771 | -€16,013 | -910.5% |
| Operating profit (loss) | 9901 | -€2,146 | -€18,171 | -€16,025 | -746.7% |
| Financial income | 75/76B | €6,026 | €4,499 | -€1,527 | -25.3% |
| Recurring financial income | 75 | €6,026 | €4,499 | -€1,527 | -25.3% |
| Non-recurring financial income | 76B | €6,026 | - | -€6,026 | |
| Financial charges | 65/66B | €116 | €169 | +€53 | +45.6% |
| Recurring financial charges | 65 | €116 | €169 | +€53 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | €3,764 | -€13,841 | -€17,605 | |
| Income taxes | 67/77 | €350 | - | -€350 | |
| Profit (loss) for the period | 9904 | €3,414 | -€13,841 | -€17,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,414 | -€13,841 | -€17,255 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.