JERMAN LIMITED: 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.
JERMAN LIMITED
Largest movements
- Cash +€34,991
up €34,991 (+53.0%), from €66,058 to €101,048
mainly Net result for the year (+€66,278) and Tax, wage and social debts (+€10,782)
- Profit (loss) carried forward +€23,278
up €23,278 (+77.0%), from €30,224 to €53,502
- Tax, wage and social debts +€10,782
up €10,782 (+35.4%), from €30,464 to €41,246
- Trade debts +€1,534
new in 2025: €1,534
- Other debts -€1,131
down €1,131 (-82.6%), from €1,369 to €238
- Gross operating margin +€13,654
up €13,654 (+19.5%), from €70,181 to €83,835
- Taxes +€3,048
up €3,048 (+21.3%), from €14,299 to €17,347
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 | €67,057 | €101,521 | +€34,464 | +51.4% |
| Fixed assets | 21/28 | €939 | €473 | -€466 | -49.7% |
| Tangible fixed assets | 22/27 | €939 | €473 | -€466 | -49.7% |
| Furniture and vehicles | 24 | €939 | €473 | -€466 | -49.7% |
| Current assets | 29/58 | €66,118 | €101,048 | +€34,930 | +52.8% |
| Amounts receivable within one year | 40/41 | €61 | - | -€61 | |
| Trade receivables | 40 | €61 | - | -€61 | |
| Cash at bank and in hand | 54/58 | €66,058 | €101,048 | +€34,991 | +53.0% |
| Total equity and liabilities | 10/49 | €67,057 | €101,521 | +€34,464 | +51.4% |
| Equity | 10/15 | €35,224 | €58,502 | +€23,278 | +66.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,224 | €53,502 | +€23,278 | +77.0% |
| Amounts payable | 17/49 | €31,834 | €43,019 | +€11,185 | +35.1% |
| Amounts payable within one year | 42/48 | €31,834 | €43,019 | +€11,185 | +35.1% |
| Trade debts | 44 | - | €1,534 | +€1,534 | |
| Suppliers | 440/4 | - | €1,534 | +€1,534 | |
| Taxes, remuneration and social security | 45 | €30,464 | €41,246 | +€10,782 | +35.4% |
| Taxes | 450/3 | €30,464 | €41,246 | +€10,782 | +35.4% |
| Other amounts payable | 47/48 | €1,369 | €238 | -€1,131 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €460 | €466 | +€6 | +1.4% |
| Gross operating margin | 9900 | €70,181 | €83,835 | +€13,654 | +19.5% |
| Operating profit (loss) | 9901 | €69,721 | €83,369 | +€13,647 | +19.6% |
| Financial income | 75/76B | €117 | €304 | +€187 | +159.8% |
| Recurring financial income | 75 | €117 | €304 | +€187 | +159.8% |
| Financial charges | 65/66B | €315 | €47 | -€268 | -85.1% |
| Recurring financial charges | 65 | €315 | €47 | -€268 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €69,523 | €83,625 | +€14,102 | +20.3% |
| Income taxes | 67/77 | €14,299 | €17,347 | +€3,048 | +21.3% |
| Profit (loss) for the period | 9904 | €55,224 | €66,278 | +€11,055 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,224 | €66,278 | +€11,055 | +20.0% |
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 5 October 2026 via checked.be.