JERFORS BELGIË: 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
JERFORS BELGIË
NACE 73.300, Public relations and communication consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,243
2024 · €64,947-€33,705
Equity
€5.0m
2024 · €4.9m+€31,243
Cash
€20,264
2024 · €3,252+€17,012
Balance sheet total
€5.1m
2024 · €5.1m+€13,134
Largest movements
Assets
- Tangible fixed assets +€65,390
new in 2025: €65,390
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€33,424
down €33,424 (-46.7%), from €71,510 to €38,086
- Taxes -€12,621
down €12,621 (-51.5%), from €24,505 to €11,884
- Depreciation +€11,255
new in 2025: €11,255
- Financial income -€1,277
down €1,277 (-6.7%), from €19,012 to €17,735
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
€64,947
Gross operating margin
-€33,424
Depreciation
-€11,255
Other operating charges
-€343
Financial income
-€1,277
Financial charges
-€27
Taxes
+€12,621
Result 2025
€31,243
raises the resultlowers the result
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
+€68,657
Investment
-€51,646
Financing
€0
Cash 2024
€3,252
From operations (derived)
+€68,657
Net result for the year
+€31,243
Depreciation
+€11,255
Receivables within one year
+€28,751
Deferred charges and accrued income
+€15,516
Trade debts
+€11,491
Tax, wage and social debts
-€3,417
Other debts
-€26,182
Investment (derived)
-€51,646
Investment in fixed assets (net)
-€76,646
Current investments
+€25,000
Cash 2025
€20,264
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,089,894 | €5,103,028 | +€13,134 | +0.3% |
| Fixed assets | 21/28 | €3,881,900 | €3,947,290 | +€65,390 | +1.7% |
| Tangible fixed assets | 22/27 | - | €65,390 | +€65,390 | |
| Furniture and vehicles | 24 | - | €65,390 | +€65,390 | |
| Financial fixed assets | 28 | €3,881,900 | €3,881,900 | = | 0.0% |
| Current assets | 29/58 | €1,207,994 | €1,155,738 | -€52,256 | -4.3% |
| Amounts receivable after more than one year | 29 | €851,000 | €851,000 | = | 0.0% |
| Other amounts receivable | 291 | €851,000 | €851,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,744 | €17,993 | -€28,751 | -61.5% |
| Trade receivables | 40 | €40,000 | - | -€40,000 | |
| Other amounts receivable | 41 | €6,744 | €17,993 | +€11,249 | +167% |
| Current investments | 50/53 | €275,000 | €250,000 | -€25,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €3,252 | €20,264 | +€17,012 | +523% |
| Deferred charges and accrued income | 490/1 | €31,998 | €16,482 | -€15,516 | -48.5% |
| Total equity and liabilities | 10/49 | €5,089,894 | €5,103,028 | +€13,134 | +0.3% |
| Equity | 10/15 | €4,934,425 | €4,965,668 | +€31,243 | +0.6% |
| Contributions | 10/11 | €3,842,000 | €3,842,000 | = | 0.0% |
| Reserves | 13 | €291,090 | €322,333 | +€31,243 | +10.7% |
| Distributable reserves | 133 | €291,090 | €322,333 | +€31,243 | +10.7% |
| Profit (loss) carried forward | 14 | €801,335 | €801,335 | = | 0.0% |
| Amounts payable | 17/49 | €155,469 | €137,360 | -€18,109 | -11.6% |
| Amounts payable within one year | 42/48 | €155,469 | €137,360 | -€18,109 | -11.6% |
| Trade debts | 44 | €113 | €11,604 | +€11,491 | +10,180% |
| Suppliers | 440/4 | €113 | €11,604 | +€11,491 | +10,180% |
| Taxes, remuneration and social security | 45 | €4,174 | €756 | -€3,417 | -81.9% |
| Taxes | 450/3 | €4,174 | €756 | -€3,417 | -81.9% |
| Other amounts payable | 47/48 | €151,182 | €125,000 | -€26,182 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €11,255 | +€11,255 | |
| Other operating charges | 640/8 | €1,030 | €1,372 | +€343 | +33.3% |
| Gross operating margin | 9900 | €71,510 | €38,086 | -€33,424 | -46.7% |
| Operating profit (loss) | 9901 | €70,480 | €25,458 | -€45,022 | -63.9% |
| Financial income | 75/76B | €19,012 | €17,735 | -€1,277 | -6.7% |
| Recurring financial income | 75 | €19,012 | €17,735 | -€1,277 | -6.7% |
| Financial charges | 65/66B | €39 | €67 | +€27 | +70.3% |
| Recurring financial charges | 65 | €39 | €67 | +€27 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €89,453 | €43,127 | -€46,326 | -51.8% |
| Income taxes | 67/77 | €24,505 | €11,884 | -€12,621 | -51.5% |
| Profit (loss) for the period | 9904 | €64,947 | €31,243 | -€33,705 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,947 | €31,243 | -€33,705 | -51.9% |
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.