JEREMIL: 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.
What changed
JEREMIL
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€36,957
2024 · -€33,313+€70,270
Equity
-€132,500
2024 · -€169,457+€36,957
Cash
€103,721
2024 · €403,319-€299,598
Balance sheet total
€1.1m
2024 · €1.4m-€228,177
Largest movements
Assets
- Cash -€299,598
down €299,598 (-74.3%), from €403,319 to €103,721
mainly Trade debts (-€228,490) and Other debts (-€76,298)
- Receivables within one year +€75,450
up €75,450 (+60.4%), from €124,816 to €200,265
of which Trade receivables: +€69,016
- Stocks and contracts +€38,450
up €38,450 (+9.1%), from €423,056 to €461,506
- Intangible fixed assets -€24,468
down €24,468 (-14.3%), from €171,279 to €146,810
- Tangible fixed assets -€17,793
down €17,793 (-8.4%), from €212,243 to €194,450
of which Other tangible fixed assets: -€80,782
Equity and liabilities
- Trade debts -€228,490
down €228,490 (-44.4%), from €514,572 to €286,081
- Other debts -€76,298
no longer reported in 2025 (was €76,298)
- Profit (loss) carried forward +€36,957
up €36,957 (+15.6%), from -€237,657 to -€200,700
- Current portion of long-term debt +€21,370
up €21,370 (+75.7%), from €28,213 to €49,583
Income statement
- Turnover +€796,930
up €796,930 (+13.1%), from €6.1m to €6.9m
- Purchases and services +€791,505
up €791,505 (+13.8%), from €5.8m to €6.5m
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.
Result 2024
-€33,313
Gross operating margin
+€32,331
Staff costs
+€45,243
Depreciation
-€14,354
Other operating charges
-€9,314
Other operating items
+€17,483
Financial income
+€9,230
Financial charges
-€10,526
Taxes
+€178
Result 2025
€36,957
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€274,951
Investment
-€49,058
Financing
+€24,410
Cash 2024
€403,319
From operations (derived)
-€274,951
Net result for the year
+€36,957
Depreciation
+€79,894
Stocks and contracts
-€38,450
Receivables within one year
-€75,450
Deferred charges and accrued income
+€11,643
Trade debts
-€228,490
Tax, wage and social debts
+€2,890
Other debts
-€76,298
Accrued charges and deferred income
+€12,354
Investment (derived)
-€49,058
Investment in fixed assets (net)
-€49,058
Financing
+€24,410
Debts after one year
+€3,080
Current portion of long-term debt
+€21,370
Short-term financial debts
-€40
Cash 2025
€103,721
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,363,366 | €1,135,189 | -€228,177 | -16.7% |
| Formation expenses | 20 | €268 | €13,987 | +€13,719 | +5,123% |
| Fixed assets | 21/28 | €385,816 | €341,261 | -€44,555 | -11.5% |
| Intangible fixed assets | 21 | €171,279 | €146,810 | -€24,468 | -14.3% |
| Tangible fixed assets | 22/27 | €212,243 | €194,450 | -€17,793 | -8.4% |
| Land and buildings | 22 | - | €69,284 | +€69,284 | |
| Plant, machinery and equipment | 23 | €111,740 | €102,943 | -€8,797 | -7.9% |
| Furniture and vehicles | 24 | €19,721 | €22,223 | +€2,502 | +12.7% |
| Other tangible fixed assets | 26 | €80,782 | - | -€80,782 | |
| Financial fixed assets | 28 | €2,294 | - | -€2,294 | |
| Current assets | 29/58 | €977,283 | €779,941 | -€197,342 | -20.2% |
| Stocks and contracts in progress | 3 | €423,056 | €461,506 | +€38,450 | +9.1% |
| Stocks | 30/36 | €423,056 | €461,506 | +€38,450 | +9.1% |
| Amounts receivable within one year | 40/41 | €124,816 | €200,265 | +€75,450 | +60.4% |
| Trade receivables | 40 | €73,509 | €142,525 | +€69,016 | +93.9% |
| Other amounts receivable | 41 | €51,307 | €57,740 | +€6,434 | +12.5% |
| Cash at bank and in hand | 54/58 | €403,319 | €103,721 | -€299,598 | -74.3% |
| Deferred charges and accrued income | 490/1 | €26,092 | €14,449 | -€11,643 | -44.6% |
| Total equity and liabilities | 10/49 | €1,363,366 | €1,135,189 | -€228,177 | -16.7% |
| Equity | 10/15 | -€169,457 | -€132,500 | +€36,957 | +21.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,657 | -€200,700 | +€36,957 | +15.6% |
| Amounts payable | 17/49 | €1,532,823 | €1,267,689 | -€265,135 | -17.3% |
| Amounts payable after more than one year | 17 | €872,606 | €875,686 | +€3,080 | +0.4% |
| Financial debts | 170/4 | €868,814 | €871,893 | +€3,080 | +0.4% |
| Other amounts payable | 178/9 | €3,793 | €3,793 | = | 0.0% |
| Amounts payable within one year | 42/48 | €659,717 | €379,149 | -€280,568 | -42.5% |
| Current portion of amounts payable after more than one year | 42 | €28,213 | €49,583 | +€21,370 | +75.7% |
| Financial debts | 43 | €40 | - | -€40 | |
| Credit institutions | 430/8 | €40 | - | -€40 | |
| Trade debts | 44 | €514,572 | €286,081 | -€228,490 | -44.4% |
| Suppliers | 440/4 | €514,572 | €286,081 | -€228,490 | -44.4% |
| Taxes, remuneration and social security | 45 | €40,594 | €43,484 | +€2,890 | +7.1% |
| Taxes | 450/3 | €352 | €210 | -€142 | -40.3% |
| Remuneration and social security | 454/9 | €40,242 | €43,274 | +€3,032 | +7.5% |
| Other amounts payable | 47/48 | €76,298 | - | -€76,298 | |
| Accrued charges and deferred income | 492/3 | €500 | €12,854 | +€12,354 | +2,471% |
| Turnover | 70 | €6,089,413 | €6,886,343 | +€796,930 | +13.1% |
| Non-recurring operating income | 76A | €4,854 | €49,707 | +€44,853 | +924% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,753,266 | €6,544,772 | +€791,505 | +13.8% |
| Remuneration, social security and pensions | 62 | €381,193 | €335,950 | -€45,243 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,540 | €79,894 | +€14,354 | +21.9% |
| Other operating charges | 640/8 | €18,646 | €27,960 | +€9,314 | +50.0% |
| Non-recurring operating charges | 66A | €17,483 | - | -€17,483 | |
| Gross operating margin | 9900 | €490,893 | €523,223 | +€32,331 | +6.6% |
| Operating profit (loss) | 9901 | €8,031 | €79,420 | +€71,389 | +889% |
| Financial income | 75/76B | €10,541 | €19,771 | +€9,230 | +87.6% |
| Recurring financial income | 75 | €10,541 | €19,771 | +€9,230 | +87.6% |
| Financial charges | 65/66B | €51,682 | €62,209 | +€10,526 | +20.4% |
| Recurring financial charges | 65 | €39,538 | €43,205 | +€3,666 | +9.3% |
| Non-recurring financial charges | 66B | €12,144 | €19,004 | +€6,860 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,111 | €36,982 | +€70,093 | |
| Income taxes | 67/77 | €203 | €25 | -€178 | -87.8% |
| Profit (loss) for the period | 9904 | -€33,313 | €36,957 | +€70,270 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,313 | €36,957 | +€70,270 |
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 28 October 2026 via checked.be.