JERKO: 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.
JERKO
Largest movements
- Tangible fixed assets -€4,579
down €4,579 (-2.9%), from €156,164 to €151,586
of which Land and buildings: -€3,369
- Receivables within one year -€2,050
down €2,050 (-14.1%), from €14,506 to €12,457
of which Other amounts receivable: -€5,669
- Other debts -€17,171
down €17,171 (-43.5%), from €39,512 to €22,341
- Debts after one year -€14,545
down €14,545 (-10.4%), from €140,327 to €125,782
- Current portion of long-term debt +€12,912
up €12,912 (+77.3%), from €16,696 to €29,608
- Tax, wage and social debts +€4,771
up €4,771 (+60.6%), from €7,868 to €12,639
- Advances received +€4,379
new in 2025: €4,379
- Gross operating margin +€7,145
up €7,145 (+68.6%), from €10,418 to €17,562
- Other operating charges +€3,568
up €3,568 (+473.8%), from €753 to €4,322
- Depreciation -€317
down €317 (-7.3%), from €4,364 to €4,047
- Financial charges +€215
up €215 (+3.0%), from €7,214 to €7,429
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 | €171,507 | €164,873 | -€6,634 | -3.9% |
| Fixed assets | 21/28 | €156,164 | €151,586 | -€4,579 | -2.9% |
| Tangible fixed assets | 22/27 | €156,164 | €151,586 | -€4,579 | -2.9% |
| Land and buildings | 22 | €154,954 | €151,586 | -€3,369 | -2.2% |
| Furniture and vehicles | 24 | €1,210 | €0 | -€1,210 | -100.0% |
| Current assets | 29/58 | €15,343 | €13,288 | -€2,055 | -13.4% |
| Amounts receivable within one year | 40/41 | €14,506 | €12,457 | -€2,050 | -14.1% |
| Trade receivables | 40 | - | €3,619 | +€3,619 | |
| Other amounts receivable | 41 | €14,506 | €8,838 | -€5,669 | -39.1% |
| Cash at bank and in hand | 54/58 | €6 | - | -€6 | |
| Deferred charges and accrued income | 490/1 | €831 | €831 | = | 0.0% |
| Total equity and liabilities | 10/49 | €171,507 | €164,873 | -€6,634 | -3.9% |
| Equity | 10/15 | -€40,339 | -€38,039 | +€2,300 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,790 | -€58,490 | +€2,300 | +3.8% |
| Amounts payable | 17/49 | €211,846 | €202,912 | -€8,935 | -4.2% |
| Amounts payable after more than one year | 17 | €140,327 | €125,782 | -€14,545 | -10.4% |
| Financial debts | 170/4 | €140,327 | €125,782 | -€14,545 | -10.4% |
| Amounts payable within one year | 42/48 | €71,519 | €76,930 | +€5,411 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €16,696 | €29,608 | +€12,912 | +77.3% |
| Financial debts | 43 | - | €22 | +€22 | |
| Credit institutions | 430/8 | - | €22 | +€22 | |
| Trade debts | 44 | €7,443 | €7,941 | +€497 | +6.7% |
| Suppliers | 440/4 | €7,443 | €7,941 | +€497 | +6.7% |
| Advances received on contracts in progress | 46 | - | €4,379 | +€4,379 | |
| Taxes, remuneration and social security | 45 | €7,868 | €12,639 | +€4,771 | +60.6% |
| Taxes | 450/3 | €7,868 | €12,639 | +€4,771 | +60.6% |
| Other amounts payable | 47/48 | €39,512 | €22,341 | -€17,171 | -43.5% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,364 | €4,047 | -€317 | -7.3% |
| Other operating charges | 640/8 | €753 | €4,322 | +€3,568 | +473.8% |
| Gross operating margin | 9900 | €10,418 | €17,562 | +€7,145 | +68.6% |
| Operating profit (loss) | 9901 | €5,301 | €9,194 | +€3,893 | +73.4% |
| Financial income | 75/76B | €473 | €536 | +€63 | +13.3% |
| Recurring financial income | 75 | €473 | €536 | +€63 | +13.3% |
| Financial charges | 65/66B | €7,214 | €7,429 | +€215 | +3.0% |
| Recurring financial charges | 65 | €7,214 | €7,429 | +€215 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,441 | €2,300 | +€3,741 | |
| Profit (loss) for the period | 9904 | -€1,441 | €2,300 | +€3,741 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,441 | €2,300 | +€3,741 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.