JerHôme: 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.
JerHôme
Largest movements
- Receivables within one year -€60,420
down €60,420 (-93.7%), from €64,461 to €4,041
of which Other amounts receivable: -€43,734
- Cash +€13,471
up €13,471 (+58.2%), from €23,163 to €36,634
mainly Receivables within one year (+€60,420) and Trade debts (+€4,954)
- Stocks and contracts +€12,500
up €12,500 (+38.5%), from €32,500 to €45,000
- Tangible fixed assets -€4,061
down €4,061 (-59.7%), from €6,803 to €2,742
- Reserves -€43,821
down €43,821 (-41.7%), from €105,076 to €61,255
of which Distributable reserves: -€43,821
- Trade debts +€4,954
new in 2025: €4,954
- Tax, wage and social debts +€4,483
up €4,483 (+242%), from €1,852 to €6,335
- Profit (loss) carried forward -€4,126
new in 2025: -€4,126
- Gross operating margin -€12,028
down €12,028 (-87.2%), from €13,797 to €1,770
- Financial charges -€1,915
down €1,915 (-89.5%), from €2,140 to €225
- Depreciation -€1,787
down €1,787 (-42.1%), from €4,249 to €2,462
- Other operating charges -€356
down €356 (-36.7%), from €971 to €615
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 | €126,928 | €88,417 | -€38,510 | -30.3% |
| Fixed assets | 21/28 | €6,803 | €2,742 | -€4,061 | -59.7% |
| Tangible fixed assets | 22/27 | €6,803 | €2,742 | -€4,061 | -59.7% |
| Land and buildings | 22 | €4,152 | €2,139 | -€2,013 | -48.5% |
| Plant, machinery and equipment | 23 | €1,659 | €474 | -€1,184 | -71.4% |
| Furniture and vehicles | 24 | €992 | €129 | -€863 | -87.0% |
| Current assets | 29/58 | €120,125 | €85,675 | -€34,449 | -28.7% |
| Stocks and contracts in progress | 3 | €32,500 | €45,000 | +€12,500 | +38.5% |
| Contracts in progress | 37 | €32,500 | €45,000 | +€12,500 | +38.5% |
| Amounts receivable within one year | 40/41 | €64,461 | €4,041 | -€60,420 | -93.7% |
| Trade receivables | 40 | €16,686 | - | -€16,686 | |
| Other amounts receivable | 41 | €47,776 | €4,041 | -€43,734 | -91.5% |
| Cash at bank and in hand | 54/58 | €23,163 | €36,634 | +€13,471 | +58.2% |
| Total equity and liabilities | 10/49 | €126,928 | €88,417 | -€38,510 | -30.3% |
| Equity | 10/15 | €125,076 | €77,129 | -€47,947 | -38.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €105,076 | €61,255 | -€43,821 | -41.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €103,076 | €59,255 | -€43,821 | -42.5% |
| Profit (loss) carried forward | 14 | - | -€4,126 | -€4,126 | |
| Amounts payable | 17/49 | €1,852 | €11,288 | +€9,436 | +510% |
| Amounts payable within one year | 42/48 | €1,852 | €11,288 | +€9,436 | +510% |
| Trade debts | 44 | - | €4,954 | +€4,954 | |
| Suppliers | 440/4 | - | €4,954 | +€4,954 | |
| Taxes, remuneration and social security | 45 | €1,852 | €6,335 | +€4,483 | +242% |
| Taxes | 450/3 | €1,852 | €6,335 | +€4,483 | +242% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,249 | €2,462 | -€1,787 | -42.1% |
| Other operating charges | 640/8 | €971 | €615 | -€356 | -36.7% |
| Gross operating margin | 9900 | €13,797 | €1,770 | -€12,028 | -87.2% |
| Operating profit (loss) | 9901 | €8,577 | -€1,307 | -€9,885 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,140 | €225 | -€1,915 | -89.5% |
| Recurring financial charges | 65 | €2,140 | €225 | -€1,915 | -89.5% |
| Profit (loss) for the period before taxes | 9903 | €6,437 | -€1,532 | -€7,970 | |
| Income taxes | 67/77 | €2,670 | €2,593 | -€76 | -2.9% |
| Profit (loss) for the period | 9904 | €3,768 | -€4,126 | -€7,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,768 | -€4,126 | -€7,893 |
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 15 October 2026 via checked.be.