JERIX: 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.
JERIX
Largest movements
- Cash -€51,919
down €51,919 (-78.3%), from €66,311 to €14,392
mainly Net result for the year (-€38,216) and Tax, wage and social debts (-€27,983)
- Deferred charges and accrued income +€21,701
new in 2025: €21,701
- Receivables within one year +€16,225
up €16,225 (+24.5%), from €66,163 to €82,388
of which Other amounts receivable: +€12,014
- Tangible fixed assets -€14,968
down €14,968 (-19.7%), from €75,981 to €61,013
of which Plant, machinery and equipment: -€10,202
- Trade debts +€51,607
up €51,607 (+3299.7%), from €1,564 to €53,171
- Profit (loss) carried forward -€38,216
down €38,216 (-28.5%), from €134,154 to €95,938
- Tax, wage and social debts -€27,983
down €27,983 (-93.6%), from €29,883 to €1,900
of which Taxes: -€28,965
- Other debts -€15,569
down €15,569 (-69.5%), from €22,394 to €6,825
- Gross operating margin -€118,856
down €118,856, from €117,034 to -€1,822
- Taxes -€25,914
no longer reported in 2025 (was €25,914)
- Staff costs +€12,544
new in 2025: €12,544
- Depreciation +€3,021
up €3,021 (+15.2%), from €19,866 to €22,887
- Financial charges -€1,409
down €1,409 (-59.4%), from €2,372 to €963
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 | €208,455 | €179,494 | -€28,961 | -13.9% |
| Fixed assets | 21/28 | €75,981 | €61,013 | -€14,968 | -19.7% |
| Tangible fixed assets | 22/27 | €75,981 | €61,013 | -€14,968 | -19.7% |
| Plant, machinery and equipment | 23 | €52,241 | €42,039 | -€10,202 | -19.5% |
| Furniture and vehicles | 24 | €18,475 | €13,709 | -€4,766 | -25.8% |
| Other tangible fixed assets | 26 | €5,265 | €5,265 | = | 0.0% |
| Current assets | 29/58 | €132,474 | €118,481 | -€13,993 | -10.6% |
| Amounts receivable within one year | 40/41 | €66,163 | €82,388 | +€16,225 | +24.5% |
| Trade receivables | 40 | €66,163 | €70,374 | +€4,211 | +6.4% |
| Other amounts receivable | 41 | - | €12,014 | +€12,014 | |
| Cash at bank and in hand | 54/58 | €66,311 | €14,392 | -€51,919 | -78.3% |
| Deferred charges and accrued income | 490/1 | - | €21,701 | +€21,701 | |
| Total equity and liabilities | 10/49 | €208,455 | €179,494 | -€28,961 | -13.9% |
| Equity | 10/15 | €154,614 | €116,398 | -€38,216 | -24.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,154 | €95,938 | -€38,216 | -28.5% |
| Amounts payable | 17/49 | €53,841 | €63,096 | +€9,255 | +17.2% |
| Amounts payable within one year | 42/48 | €53,841 | €61,896 | +€8,055 | +15.0% |
| Trade debts | 44 | €1,564 | €53,171 | +€51,607 | +3299.7% |
| Suppliers | 440/4 | €1,564 | €53,171 | +€51,607 | +3299.7% |
| Taxes, remuneration and social security | 45 | €29,883 | €1,900 | -€27,983 | -93.6% |
| Taxes | 450/3 | €29,883 | €918 | -€28,965 | -96.9% |
| Remuneration and social security | 454/9 | - | €982 | +€982 | |
| Other amounts payable | 47/48 | €22,394 | €6,825 | -€15,569 | -69.5% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | - | €12,544 | +€12,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,866 | €22,887 | +€3,021 | +15.2% |
| Gross operating margin | 9900 | €117,034 | -€1,822 | -€118,856 | |
| Operating profit (loss) | 9901 | €97,168 | -€37,253 | -€134,421 | |
| Financial income | 75/76B | €77 | - | -€77 | |
| Recurring financial income | 75 | €77 | - | -€77 | |
| Financial charges | 65/66B | €2,372 | €963 | -€1,409 | -59.4% |
| Recurring financial charges | 65 | €2,372 | €963 | -€1,409 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €94,873 | -€38,216 | -€133,089 | |
| Income taxes | 67/77 | €25,914 | - | -€25,914 | |
| Profit (loss) for the period | 9904 | €68,959 | -€38,216 | -€107,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,959 | -€38,216 | -€107,175 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.