Jerko Group: 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.
Jerko Group
Largest movements
- Cash +€10,055
up €10,055 (+3137.6%), from €320 to €10,375
mainly Tax, wage and social debts (+€6,550) and Stocks and contracts (+€3,010)
- Receivables within one year +€3,139
up €3,139 (+37.5%), from €8,374 to €11,513
of which Trade receivables: +€3,237
- Stocks and contracts -€3,010
down €3,010 (-39.4%), from €7,632 to €4,622
of which Contracts in progress: -€1,960
- Tangible fixed assets -€1,271
down €1,271 (-38.1%), from €3,336 to €2,065
of which Furniture and vehicles: -€956
- Deferred charges and accrued income +€316
up €316 (+334.1%), from €95 to €411
- Tax, wage and social debts +€6,550
up €6,550 (+97.7%), from €6,705 to €13,255
of which Taxes: +€3,891
- Other debts +€1,998
up €1,998 (+13.0%), from €15,356 to €17,354
- Trade debts +€512
up €512 (+43.1%), from €1,189 to €1,701
- Profit (loss) carried forward +€495
up €495 (+0.6%), from -€77,377 to -€76,882
- Debts after one year -€446
down €446 (-79.8%), from €559 to €113
- Gross operating margin +€362
up €362 (+11.2%), from €3,234 to €3,596
- Financial charges +€153
up €153 (+71.2%), from €214 to €367
- Depreciation +€118
up €118 (+10.3%), from €1,153 to €1,271
- Financial income -€49
down €49 (-100.0%), from €49 to €0
- Other operating charges +€48
up €48 (+3.4%), from €1,414 to €1,463
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 | €19,757 | €28,986 | +€9,229 | +46.7% |
| Fixed assets | 21/28 | €3,336 | €2,065 | -€1,271 | -38.1% |
| Tangible fixed assets | 22/27 | €3,336 | €2,065 | -€1,271 | -38.1% |
| Plant, machinery and equipment | 23 | €1,068 | €753 | -€315 | -29.5% |
| Furniture and vehicles | 24 | €2,268 | €1,312 | -€956 | -42.2% |
| Current assets | 29/58 | €16,421 | €26,921 | +€10,500 | +63.9% |
| Stocks and contracts in progress | 3 | €7,632 | €4,622 | -€3,010 | -39.4% |
| Stocks | 30/36 | €2,172 | €1,122 | -€1,050 | -48.3% |
| Contracts in progress | 37 | €5,460 | €3,500 | -€1,960 | -35.9% |
| Amounts receivable within one year | 40/41 | €8,374 | €11,513 | +€3,139 | +37.5% |
| Trade receivables | 40 | €8,276 | €11,513 | +€3,237 | +39.1% |
| Other amounts receivable | 41 | €98 | €0 | -€98 | -100.0% |
| Cash at bank and in hand | 54/58 | €320 | €10,375 | +€10,055 | +3137.6% |
| Deferred charges and accrued income | 490/1 | €95 | €411 | +€316 | +334.1% |
| Total equity and liabilities | 10/49 | €19,757 | €28,986 | +€9,229 | +46.7% |
| Equity | 10/15 | -€4,491 | -€3,995 | +€495 | +11.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €35,703 | €35,703 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €31,984 | €31,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,377 | -€76,882 | +€495 | +0.6% |
| Amounts payable | 17/49 | €24,248 | €32,981 | +€8,734 | +36.0% |
| Amounts payable after more than one year | 17 | €559 | €113 | -€446 | -79.8% |
| Financial debts | 170/4 | €559 | €113 | -€446 | -79.8% |
| Amounts payable within one year | 42/48 | €23,689 | €32,869 | +€9,180 | +38.7% |
| Current portion of amounts payable after more than one year | 42 | €439 | €559 | +€119 | +27.1% |
| Trade debts | 44 | €1,189 | €1,701 | +€512 | +43.1% |
| Suppliers | 440/4 | €1,189 | €1,701 | +€512 | +43.1% |
| Taxes, remuneration and social security | 45 | €6,705 | €13,255 | +€6,550 | +97.7% |
| Taxes | 450/3 | €450 | €4,341 | +€3,891 | +864.6% |
| Remuneration and social security | 454/9 | €6,255 | €8,914 | +€2,659 | +42.5% |
| Other amounts payable | 47/48 | €15,356 | €17,354 | +€1,998 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,153 | €1,271 | +€118 | +10.3% |
| Other operating charges | 640/8 | €1,414 | €1,463 | +€48 | +3.4% |
| Gross operating margin | 9900 | €3,234 | €3,596 | +€362 | +11.2% |
| Operating profit (loss) | 9901 | €666 | €862 | +€196 | +29.4% |
| Financial income | 75/76B | €49 | €0 | -€49 | -100.0% |
| Recurring financial income | 75 | €49 | €0 | -€49 | -100.0% |
| Financial charges | 65/66B | €214 | €367 | +€153 | +71.2% |
| Recurring financial charges | 65 | €214 | €367 | +€153 | +71.2% |
| Profit (loss) for the period before taxes | 9903 | €501 | €495 | -€6 | -1.2% |
| Profit (loss) for the period | 9904 | €501 | €495 | -€6 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €501 | €495 | -€6 | -1.2% |
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 9 October 2026 via checked.be.