JERIDENT: 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.
JERIDENT
Largest movements
- Receivables within one year +€61,359
up €61,359 (+76.0%), from €80,696 to €142,055
of which Other amounts receivable: +€65,925
- Cash -€54,769
down €54,769 (-45.1%), from €121,328 to €66,559
mainly Contributions, distributions and other (-€84,043) and Receivables within one year (-€61,359)
- Tangible fixed assets -€6,013
down €6,013 (-11.7%), from €51,552 to €45,539
of which Plant, machinery and equipment: -€16,437
- Other debts -€35,931
down €35,931 (-86.1%), from €41,750 to €5,819
- Tax, wage and social debts +€19,658
up €19,658 (+98.9%), from €19,874 to €39,532
of which Taxes: +€22,309
- Trade debts +€16,850
up €16,850 (+84.2%), from €20,019 to €36,869
- Turnover -€356,148
no longer reported in 2025 (was €356,148)
- Taxes +€26,062
up €26,062 (+168%), from €15,479 to €41,541
- Gross operating margin -€20,336
down €20,336 (-12.2%), from €166,647 to €146,311
- Financial income +€6,351
up €6,351 (+709%), from €896 to €7,247
- Staff costs +€4,683
up €4,683 (+437%), from €1,071 to €5,754
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 | €253,576 | €254,153 | +€577 | +0.2% |
| Fixed assets | 21/28 | €51,552 | €45,539 | -€6,013 | -11.7% |
| Tangible fixed assets | 22/27 | €51,552 | €45,539 | -€6,013 | -11.7% |
| Plant, machinery and equipment | 23 | €47,294 | €30,857 | -€16,437 | -34.8% |
| Furniture and vehicles | 24 | - | €12,249 | +€12,249 | |
| Leasing and similar rights | 25 | €4,258 | €2,433 | -€1,825 | -42.9% |
| Current assets | 29/58 | €202,024 | €208,614 | +€6,590 | +3.3% |
| Amounts receivable within one year | 40/41 | €80,696 | €142,055 | +€61,359 | +76.0% |
| Trade receivables | 40 | €4,566 | - | -€4,566 | |
| Other amounts receivable | 41 | €76,130 | €142,055 | +€65,925 | +86.6% |
| Cash at bank and in hand | 54/58 | €121,328 | €66,559 | -€54,769 | -45.1% |
| Total equity and liabilities | 10/49 | €253,576 | €254,153 | +€577 | +0.2% |
| Equity | 10/15 | €171,933 | €171,933 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,933 | €169,933 | = | 0.0% |
| Amounts payable | 17/49 | €81,643 | €82,220 | +€577 | +0.7% |
| Amounts payable within one year | 42/48 | €81,643 | €82,220 | +€577 | +0.7% |
| Trade debts | 44 | €20,019 | €36,869 | +€16,850 | +84.2% |
| Suppliers | 440/4 | €20,019 | €36,869 | +€16,850 | +84.2% |
| Taxes, remuneration and social security | 45 | €19,874 | €39,532 | +€19,658 | +98.9% |
| Taxes | 450/3 | €17,223 | €39,532 | +€22,309 | +130% |
| Remuneration and social security | 454/9 | €2,651 | - | -€2,651 | |
| Other amounts payable | 47/48 | €41,750 | €5,819 | -€35,931 | -86.1% |
| Turnover | 70 | €356,148 | - | -€356,148 | |
| Remuneration, social security and pensions | 62 | €1,071 | €5,754 | +€4,683 | +437% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,356 | €19,907 | +€1,551 | +8.4% |
| Other operating charges | 640/8 | €567 | €495 | -€72 | -12.7% |
| Gross operating margin | 9900 | €166,647 | €146,311 | -€20,336 | -12.2% |
| Operating profit (loss) | 9901 | €146,653 | €120,155 | -€26,498 | -18.1% |
| Financial income | 75/76B | €896 | €7,247 | +€6,351 | +709% |
| Recurring financial income | 75 | €896 | €7,247 | +€6,351 | +709% |
| Financial charges | 65/66B | €388 | €1,818 | +€1,430 | +369% |
| Recurring financial charges | 65 | €388 | €1,818 | +€1,430 | +369% |
| Profit (loss) for the period before taxes | 9903 | €147,161 | €125,584 | -€21,577 | -14.7% |
| Income taxes | 67/77 | €15,479 | €41,541 | +€26,062 | +168% |
| Profit (loss) for the period | 9904 | €131,682 | €84,043 | -€47,639 | -36.2% |
| Profit (loss) for the period to be appropriated | 9905 | €131,682 | €84,043 | -€47,639 | -36.2% |
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.