JERICOM: what changed
What changed
JERICOM
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€22,053
2024 · -€52,846+€30,793
Equity
€745,715
2024 · €767,768-€22,053
Cash
€28,881
2024 · €11,378+€17,503
Balance sheet total
€1.9m
2024 · €1.9m+€54,696
Largest movements
Assets
- Tangible fixed assets +€37,758
up €37,758 (+2.1%), from €1.8m to €1.9m
of which Land and buildings: +€47,356
Equity and liabilities
- Other debts +€97,984
up €97,984 (+13.3%), from €736,077 to €834,060
- Accrued charges and deferred income +€42,503
up €42,503 (+38.8%), from €109,592 to €152,095
- Current portion of long-term debt -€32,102
down €32,102 (-46.6%), from €68,900 to €36,798
- Trade debts -€23,587
down €23,587 (-92.2%), from €25,595 to €2,007
- Profit (loss) carried forward -€22,053
down €22,053 (-44.3%), from -€49,732 to -€71,785
Income statement
- Gross operating margin +€39,852
up €39,852 (+86.2%), from €46,209 to €86,061
- Depreciation +€9,596
up €9,596 (+17.1%), from €56,086 to €65,682
- Financial income +€4,209
up €4,209 (+26,790%), from €16 to €4,224
- Financial charges +€3,180
up €3,180 (+9.0%), from €35,240 to €38,420
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€52,846
Gross operating margin
+€39,852
Depreciation
-€9,596
Other operating charges
-€494
Financial income
+€4,209
Financial charges
-€3,180
Taxes
+€2
Result 2025
-€22,053
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€161,093
Investment
-€103,440
Financing
-€40,150
Cash 2024
€11,378
From operations (derived)
+€161,093
Net result for the year
-€22,053
Depreciation
+€65,682
Receivables within one year
+€645
Deferred charges and accrued income
-€80
Trade debts
-€23,587
Other debts
+€97,984
Accrued charges and deferred income
+€42,503
Investment (derived)
-€103,440
Investment in fixed assets (net)
-€103,440
Financing
-€40,150
Debts after one year
-€8,048
Current portion of long-term debt
-€32,102
Cash 2025
€28,881
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,870,067 | €1,924,763 | +€54,696 | +2.9% |
| Fixed assets | 21/28 | €1,826,660 | €1,864,418 | +€37,758 | +2.1% |
| Tangible fixed assets | 22/27 | €1,826,660 | €1,864,418 | +€37,758 | +2.1% |
| Land and buildings | 22 | €1,802,068 | €1,849,424 | +€47,356 | +2.6% |
| Plant, machinery and equipment | 23 | €24,592 | €14,994 | -€9,598 | -39.0% |
| Current assets | 29/58 | €43,407 | €60,345 | +€16,938 | +39.0% |
| Amounts receivable within one year | 40/41 | €1,577 | €932 | -€645 | -40.9% |
| Other amounts receivable | 41 | €1,577 | €932 | -€645 | -40.9% |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,378 | €28,881 | +€17,503 | +154% |
| Deferred charges and accrued income | 490/1 | €452 | €532 | +€80 | +17.7% |
| Total equity and liabilities | 10/49 | €1,870,067 | €1,924,763 | +€54,696 | +2.9% |
| Equity | 10/15 | €767,768 | €745,715 | -€22,053 | -2.9% |
| Contributions | 10/11 | €580,000 | €580,000 | = | 0.0% |
| Capital | 10 | €580,000 | €580,000 | = | 0.0% |
| Issued capital | 100 | €580,000 | €580,000 | = | 0.0% |
| Reserves | 13 | €237,500 | €237,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €58,000 | €58,000 | = | 0.0% |
| Legal reserve | 130 | €58,000 | €58,000 | = | 0.0% |
| Distributable reserves | 133 | €179,500 | €179,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,732 | -€71,785 | -€22,053 | -44.3% |
| Amounts payable | 17/49 | €1,102,299 | €1,179,048 | +€76,749 | +7.0% |
| Amounts payable after more than one year | 17 | €159,736 | €151,687 | -€8,048 | -5.0% |
| Financial debts | 170/4 | €159,736 | €151,687 | -€8,048 | -5.0% |
| Amounts payable within one year | 42/48 | €832,972 | €875,266 | +€42,295 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €68,900 | €36,798 | -€32,102 | -46.6% |
| Trade debts | 44 | €25,595 | €2,007 | -€23,587 | -92.2% |
| Suppliers | 440/4 | €25,595 | €2,007 | -€23,587 | -92.2% |
| Advances received on contracts in progress | 46 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €736,077 | €834,060 | +€97,984 | +13.3% |
| Accrued charges and deferred income | 492/3 | €109,592 | €152,095 | +€42,503 | +38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,086 | €65,682 | +€9,596 | +17.1% |
| Other operating charges | 640/8 | €7,745 | €8,239 | +€494 | +6.4% |
| Gross operating margin | 9900 | €46,209 | €86,061 | +€39,852 | +86.2% |
| Operating profit (loss) | 9901 | -€17,622 | €12,141 | +€29,762 | |
| Financial income | 75/76B | €16 | €4,224 | +€4,209 | +26,790% |
| Recurring financial income | 75 | €16 | €4,224 | +€4,209 | +26,790% |
| Financial charges | 65/66B | €35,240 | €38,420 | +€3,180 | +9.0% |
| Recurring financial charges | 65 | €35,240 | €38,420 | +€3,180 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,846 | -€22,055 | +€30,791 | +58.3% |
| Income taxes | 67/77 | - | -€2 | -€2 | |
| Profit (loss) for the period | 9904 | -€52,846 | -€22,053 | +€30,793 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,846 | -€22,053 | +€30,793 | +58.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.