JERIMAS: 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.
JERIMAS
Largest movements
- Cash -€79,631
down €79,631 (-97.9%), from €81,324 to €1,693
mainly Contributions, distributions and other (-€208,000) and Debts after one year (-€64,266)
- Receivables within one year +€11,702
up €11,702 (+23.2%), from €50,400 to €62,102
- Reserves -€129,589
down €129,589 (-62.1%), from €208,514 to €78,925
- Other debts +€118,539
up €118,539 (+6885.6%), from €1,722 to €120,260
- Debts after one year -€64,266
down €64,266 (-14.6%), from €439,176 to €374,910
- Trade debts -€7,736
down €7,736 (-96.5%), from €8,015 to €279
- Gross operating margin +€35,340
up €35,340 (+36.8%), from €95,942 to €131,282
- Taxes +€9,896
up €9,896 (+37.9%), from €26,082 to €35,978
- Financial income -€8,631
down €8,631 (-41.2%), from €20,961 to €12,330
- Depreciation +€3,475
up €3,475 (+122.5%), from €2,836 to €6,311
- Other operating charges -€2,578
down €2,578 (-70.0%), from €3,684 to €1,105
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 | €758,340 | €684,782 | -€73,558 | -9.7% |
| Fixed assets | 21/28 | €624,528 | €619,341 | -€5,187 | -0.8% |
| Tangible fixed assets | 22/27 | €24,528 | €19,341 | -€5,187 | -21.1% |
| Furniture and vehicles | 24 | €24,528 | €19,341 | -€5,187 | -21.1% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €133,812 | €65,441 | -€68,371 | -51.1% |
| Amounts receivable within one year | 40/41 | €50,400 | €62,102 | +€11,702 | +23.2% |
| Trade receivables | 40 | €50,400 | €62,102 | +€11,702 | +23.2% |
| Cash at bank and in hand | 54/58 | €81,324 | €1,693 | -€79,631 | -97.9% |
| Deferred charges and accrued income | 490/1 | €2,087 | €1,645 | -€442 | -21.2% |
| Total equity and liabilities | 10/49 | €758,340 | €684,782 | -€73,558 | -9.7% |
| Equity | 10/15 | €213,514 | €83,925 | -€129,589 | -60.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €208,514 | €78,925 | -€129,589 | -62.1% |
| Distributable reserves | 133 | €208,514 | €78,925 | -€129,589 | -62.1% |
| Amounts payable | 17/49 | €544,826 | €600,857 | +€56,031 | +10.3% |
| Amounts payable after more than one year | 17 | €439,176 | €374,910 | -€64,266 | -14.6% |
| Financial debts | 170/4 | €439,176 | €374,910 | -€64,266 | -14.6% |
| Amounts payable within one year | 42/48 | €105,650 | €225,946 | +€120,297 | +113.9% |
| Current portion of amounts payable after more than one year | 42 | €61,535 | €64,266 | +€2,731 | +4.4% |
| Trade debts | 44 | €8,015 | €279 | -€7,736 | -96.5% |
| Suppliers | 440/4 | €8,015 | €279 | -€7,736 | -96.5% |
| Taxes, remuneration and social security | 45 | €34,378 | €41,141 | +€6,764 | +19.7% |
| Taxes | 450/3 | €34,378 | €41,141 | +€6,764 | +19.7% |
| Other amounts payable | 47/48 | €1,722 | €120,260 | +€118,539 | +6885.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836 | €6,311 | +€3,475 | +122.5% |
| Other operating charges | 640/8 | €3,684 | €1,105 | -€2,578 | -70.0% |
| Gross operating margin | 9900 | €95,942 | €131,282 | +€35,340 | +36.8% |
| Operating profit (loss) | 9901 | €89,422 | €123,866 | +€34,444 | +38.5% |
| Financial income | 75/76B | €20,961 | €12,330 | -€8,631 | -41.2% |
| Recurring financial income | 75 | €20,961 | €12,330 | -€8,631 | -41.2% |
| Financial charges | 65/66B | €19,414 | €21,806 | +€2,392 | +12.3% |
| Recurring financial charges | 65 | €19,414 | €21,806 | +€2,392 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €90,968 | €114,389 | +€23,421 | +25.7% |
| Income taxes | 67/77 | €26,082 | €35,978 | +€9,896 | +37.9% |
| Profit (loss) for the period | 9904 | €64,886 | €78,411 | +€13,525 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,886 | €78,411 | +€13,525 | +20.8% |
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.