Jerdec: 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.
Jerdec
Largest movements
- Cash +€144,324
up €144,324 (+5850.4%), from €2,467 to €146,791
mainly Net result for the year (+€153,788) and Tax, wage and social debts (+€68,337)
- Receivables within one year +€73,340
up €73,340 (+505.2%), from €14,516 to €87,856
of which Other amounts receivable: +€40,545
- Tangible fixed assets +€8,356
new in 2025: €8,356
of which Plant, machinery and equipment: +€4,338
- Reserves +€153,788
up €153,788 (+2371.0%), from €6,486 to €160,274
- Tax, wage and social debts +€68,337
up €68,337 (+1627.4%), from €4,199 to €72,536
of which Taxes: +€66,712
- Trade debts +€5,297
up €5,297 (+197.9%), from €2,677 to €7,974
- Gross operating margin +€193,738
up €193,738 (+2287.6%), from €8,469 to €202,207
- Taxes +€45,788
up €45,788 (+2594.8%), from €1,765 to €47,553
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 | €16,983 | €243,784 | +€226,801 | +1335.4% |
| Fixed assets | 21/28 | - | €8,356 | +€8,356 | |
| Tangible fixed assets | 22/27 | - | €8,356 | +€8,356 | |
| Plant, machinery and equipment | 23 | - | €4,338 | +€4,338 | |
| Furniture and vehicles | 24 | - | €4,018 | +€4,018 | |
| Current assets | 29/58 | €16,983 | €235,427 | +€218,444 | +1286.2% |
| Amounts receivable within one year | 40/41 | €14,516 | €87,856 | +€73,340 | +505.2% |
| Trade receivables | 40 | €14,516 | €47,312 | +€32,795 | +225.9% |
| Other amounts receivable | 41 | - | €40,545 | +€40,545 | |
| Cash at bank and in hand | 54/58 | €2,467 | €146,791 | +€144,324 | +5850.4% |
| Deferred charges and accrued income | 490/1 | - | €780 | +€780 | |
| Total equity and liabilities | 10/49 | €16,983 | €243,784 | +€226,801 | +1335.4% |
| Equity | 10/15 | €9,486 | €163,274 | +€153,788 | +1621.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €6,486 | €160,274 | +€153,788 | +2371.0% |
| Distributable reserves | 133 | €6,486 | €160,274 | +€153,788 | +2371.0% |
| Amounts payable | 17/49 | €7,497 | €80,510 | +€73,013 | +973.9% |
| Amounts payable within one year | 42/48 | €7,497 | €80,510 | +€73,013 | +973.9% |
| Trade debts | 44 | €2,677 | €7,974 | +€5,297 | +197.9% |
| Suppliers | 440/4 | €2,677 | €7,974 | +€5,297 | +197.9% |
| Taxes, remuneration and social security | 45 | €4,199 | €72,536 | +€68,337 | +1627.4% |
| Taxes | 450/3 | €4,199 | €70,911 | +€66,712 | +1588.7% |
| Remuneration and social security | 454/9 | - | €1,625 | +€1,625 | |
| Other amounts payable | 47/48 | €621 | - | -€621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €673 | +€673 | |
| Other operating charges | 640/8 | €211 | €130 | -€81 | -38.2% |
| Gross operating margin | 9900 | €8,469 | €202,207 | +€193,738 | +2287.6% |
| Operating profit (loss) | 9901 | €8,258 | €201,404 | +€193,146 | +2338.8% |
| Financial income | 75/76B | - | €440 | +€440 | |
| Recurring financial income | 75 | - | €440 | +€440 | |
| Financial charges | 65/66B | €8 | €503 | +€496 | +6612.5% |
| Recurring financial charges | 65 | €8 | €503 | +€496 | +6612.5% |
| Profit (loss) for the period before taxes | 9903 | €8,251 | €201,341 | +€193,090 | +2340.2% |
| Income taxes | 67/77 | €1,765 | €47,553 | +€45,788 | +2594.8% |
| Profit (loss) for the period | 9904 | €6,486 | €153,788 | +€147,302 | +2271.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,486 | €153,788 | +€147,302 | +2271.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.