JERKA: what changed
Two fiscal 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.
JERKA
Largest movements
- Cash +€69,124
up €69,124 (+659.1%), from €10,488 to €79,612
mainly Other debts (+€176,700) and Current portion of long-term debt (+€2,747)
- Other debts +€176,700
up €176,700 (+102.0%), from €173,276 to €349,976
- Debts after one year -€111,163
down €111,163 (-31.6%), from €351,947 to €240,784
- Financial income -€135,000
down €135,000 (-100.0%), from €135,000 to €0
- Other operating charges -€4,565
down €4,565 (-88.3%), from €5,173 to €607
- Gross operating margin +€2,096
up €2,096 (+21.7%), from €9,664 to €11,760
- Financial charges -€1,734
down €1,734 (-13.4%), from €12,986 to €11,252
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 | €1,012,382 | €1,081,506 | +€69,124 | +6.8% |
| Fixed assets | 21/28 | €820,000 | €820,000 | = | 0.0% |
| Financial fixed assets | 28 | €820,000 | €820,000 | = | 0.0% |
| Current assets | 29/58 | €192,382 | €261,506 | +€69,124 | +35.9% |
| Amounts receivable within one year | 40/41 | €181,894 | €181,894 | = | 0.0% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €171,894 | €171,894 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €10,488 | €79,612 | +€69,124 | +659.1% |
| Total equity and liabilities | 10/49 | €1,012,382 | €1,081,506 | +€69,124 | +6.8% |
| Equity | 10/15 | €367,856 | €367,757 | -€99 | 0.0% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €117,856 | €117,757 | -€99 | -0.1% |
| Distributable reserves | 133 | €117,856 | €117,757 | -€99 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €644,526 | €713,749 | +€69,223 | +10.7% |
| Amounts payable after more than one year | 17 | €351,947 | €240,784 | -€111,163 | -31.6% |
| Financial debts | 170/4 | €351,947 | €240,784 | -€111,163 | -31.6% |
| Amounts payable within one year | 42/48 | €291,563 | €472,166 | +€180,602 | +61.9% |
| Current portion of amounts payable after more than one year | 42 | €117,564 | €120,311 | +€2,747 | +2.3% |
| Trade debts | 44 | €0 | €413 | +€413 | |
| Suppliers | 440/4 | €0 | €413 | +€413 | |
| Taxes, remuneration and social security | 45 | €723 | €1,465 | +€742 | +102.6% |
| Taxes | 450/3 | €723 | €1,465 | +€742 | +102.6% |
| Other amounts payable | 47/48 | €173,276 | €349,976 | +€176,700 | +102.0% |
| Accrued charges and deferred income | 492/3 | €1,015 | €800 | -€216 | -21.2% |
| Other operating charges | 640/8 | €5,173 | €607 | -€4,565 | -88.3% |
| Gross operating margin | 9900 | €9,664 | €11,760 | +€2,096 | +21.7% |
| Operating profit (loss) | 9901 | €4,491 | €11,153 | +€6,662 | +148.3% |
| Financial income | 75/76B | €135,000 | €0 | -€135,000 | -100.0% |
| Recurring financial income | 75 | €135,000 | €0 | -€135,000 | -100.0% |
| Financial charges | 65/66B | €12,986 | €11,252 | -€1,734 | -13.4% |
| Recurring financial charges | 65 | €12,986 | €11,252 | -€1,734 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €126,505 | -€99 | -€126,604 | |
| Profit (loss) for the period | 9904 | €126,505 | -€99 | -€126,604 | |
| Profit (loss) for the period to be appropriated | 9905 | €126,505 | -€99 | -€126,604 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.