jERIKANN: 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.
jERIKANN
Largest movements
- Cash -€3,491
down €3,491 (-62.4%), from €5,596 to €2,105
mainly Net result for the year (-€5,517) and Tax, wage and social debts (-€82)
- Receivables within one year -€1,032
down €1,032 (-54.3%), from €1,900 to €868
of which Trade receivables: -€1,271
- Tangible fixed assets -€646
down €646 (-67.9%), from €950 to €305
of which Plant, machinery and equipment: -€579
- Profit (loss) carried forward -€5,517
down €5,517 (-79.0%), from -€6,981 to -€12,497
- Trade debts +€422
up €422 (+381.1%), from €111 to €533
- Gross operating margin -€3,684
down €3,684 (-717.3%), from -€514 to -€4,197
- Other operating charges -€193
down €193 (-26.8%), from €720 to €527
- Depreciation -€175
down €175 (-21.3%), from €820 to €646
- Financial charges -€56
down €56 (-27.6%), from €202 to €146
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.
Cash bridge derived
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 | €8,446 | €3,278 | -€5,169 | -61.2% |
| Fixed assets | 21/28 | €950 | €305 | -€646 | -67.9% |
| Tangible fixed assets | 22/27 | €950 | €305 | -€646 | -67.9% |
| Land and buildings | 22 | €66 | - | -€66 | |
| Plant, machinery and equipment | 23 | €884 | €305 | -€579 | -65.5% |
| Current assets | 29/58 | €7,496 | €2,973 | -€4,523 | -60.3% |
| Amounts receivable within one year | 40/41 | €1,900 | €868 | -€1,032 | -54.3% |
| Trade receivables | 40 | €1,271 | - | -€1,271 | |
| Other amounts receivable | 41 | €630 | €868 | +€238 | +37.8% |
| Cash at bank and in hand | 54/58 | €5,596 | €2,105 | -€3,491 | -62.4% |
| Total equity and liabilities | 10/49 | €8,446 | €3,278 | -€5,169 | -61.2% |
| Equity | 10/15 | €5,678 | €161 | -€5,517 | -97.2% |
| Contributions | 10/11 | €10,858 | €10,858 | = | 0.0% |
| Reserves | 13 | €1,800 | €1,800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,800 | €1,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,800 | €1,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,981 | -€12,497 | -€5,517 | -79.0% |
| Amounts payable | 17/49 | €2,769 | €3,117 | +€348 | +12.6% |
| Amounts payable within one year | 42/48 | €2,769 | €3,117 | +€348 | +12.6% |
| Trade debts | 44 | €111 | €533 | +€422 | +381.1% |
| Suppliers | 440/4 | €111 | €533 | +€422 | +381.1% |
| Taxes, remuneration and social security | 45 | €211 | €129 | -€82 | -38.9% |
| Taxes | 450/3 | €211 | €129 | -€82 | -38.9% |
| Other amounts payable | 47/48 | €2,447 | €2,455 | +€8 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €646 | -€175 | -21.3% |
| Other operating charges | 640/8 | €720 | €527 | -€193 | -26.8% |
| Gross operating margin | 9900 | -€514 | -€4,197 | -€3,684 | -717.3% |
| Operating profit (loss) | 9901 | -€2,054 | -€5,370 | -€3,316 | -161.5% |
| Financial charges | 65/66B | €202 | €146 | -€56 | -27.6% |
| Recurring financial charges | 65 | €202 | €146 | -€56 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,256 | -€5,517 | -€3,261 | -144.5% |
| Profit (loss) for the period | 9904 | -€2,256 | -€5,517 | -€3,261 | -144.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,256 | -€5,517 | -€3,261 | -144.5% |
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 11 October 2026 via checked.be.