Jerla: 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.
Jerla
Largest movements
- Cash -€599,593
down €599,593 (-93.1%), from €644,215 to €44,622
mainly Other debts (-€599,589) and Net result for the year (-€26,031)
- Receivables within one year -€25,566
down €25,566 (-35.3%), from €72,379 to €46,813
of which Trade receivables: -€26,320
- Other debts -€599,589
down €599,589 (-91.3%), from €656,430 to €56,841
- Profit (loss) carried forward -€26,031
down €26,031 (-372.5%), from -€6,987 to -€33,018
- Other operating charges +€25,807
up €25,807 (+3849.8%), from €670 to €26,477
- Gross operating margin +€3,735
up €3,735, from -€2,690 to €1,045
- Financial charges +€237
up €237 (+131.4%), from €180 to €417
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 | €716,775 | €91,435 | -€625,340 | -87.2% |
| Fixed assets | 21/28 | €182 | - | -€182 | |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Current assets | 29/58 | €716,593 | €91,435 | -€625,158 | -87.2% |
| Amounts receivable within one year | 40/41 | €72,379 | €46,813 | -€25,566 | -35.3% |
| Trade receivables | 40 | €45,915 | €19,595 | -€26,320 | -57.3% |
| Other amounts receivable | 41 | €26,464 | €27,218 | +€755 | +2.9% |
| Cash at bank and in hand | 54/58 | €644,215 | €44,622 | -€599,593 | -93.1% |
| Total equity and liabilities | 10/49 | €716,775 | €91,435 | -€625,340 | -87.2% |
| Equity | 10/15 | €59,953 | €33,922 | -€26,031 | -43.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €5,440 | €5,440 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,440 | €5,440 | = | 0.0% |
| Legal reserve | 130 | €5,440 | €5,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,987 | -€33,018 | -€26,031 | -372.5% |
| Amounts payable | 17/49 | €656,822 | €57,513 | -€599,309 | -91.2% |
| Amounts payable within one year | 42/48 | €656,822 | €57,513 | -€599,309 | -91.2% |
| Trade debts | 44 | €266 | €546 | +€280 | +105.1% |
| Suppliers | 440/4 | €266 | €546 | +€280 | +105.1% |
| Taxes, remuneration and social security | 45 | €126 | €126 | = | 0.0% |
| Remuneration and social security | 454/9 | €126 | €126 | = | 0.0% |
| Other amounts payable | 47/48 | €656,430 | €56,841 | -€599,589 | -91.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €182 | -€17 | -8.3% |
| Other operating charges | 640/8 | €670 | €26,477 | +€25,807 | +3849.8% |
| Gross operating margin | 9900 | -€2,690 | €1,045 | +€3,735 | |
| Operating profit (loss) | 9901 | -€3,559 | -€25,614 | -€22,055 | -619.8% |
| Financial charges | 65/66B | €180 | €417 | +€237 | +131.4% |
| Recurring financial charges | 65 | €180 | €417 | +€237 | +131.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,739 | -€26,031 | -€22,292 | -596.2% |
| Profit (loss) for the period | 9904 | -€3,739 | -€26,031 | -€22,292 | -596.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,739 | -€26,031 | -€22,292 | -596.2% |
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.