JerMer: 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.
JerMer
Largest movements
- Cash +€21,101
up €21,101 (+51.4%), from €41,080 to €62,181
mainly Other debts (+€60,397) and Net result for the year (+€29,140)
- Tangible fixed assets -€12,768
down €12,768 (-32.4%), from €39,417 to €26,649
of which Furniture and vehicles: -€8,621
- Receivables within one year +€1,790
up €1,790 (+11.7%), from €15,327 to €17,117
- Deferred charges and accrued income -€1,227
down €1,227 (-53.5%), from €2,291 to €1,064
- Other debts +€60,397
up €60,397 (+6862.0%), from €880 to €61,277
- Reserves -€38,489
down €38,489 (-56.9%), from €67,629 to €29,140
- Current portion of long-term debt -€7,819
no longer reported in 2025 (was €7,819)
- Trade debts -€5,873
down €5,873 (-68.7%), from €8,555 to €2,682
- Gross operating margin +€7,703
up €7,703 (+17.3%), from €44,515 to €52,218
- Depreciation +€1,574
up €1,574 (+13.3%), from €11,845 to €13,419
- Taxes +€1,571
up €1,571 (+22.6%), from €6,944 to €8,515
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 | €98,115 | €107,012 | +€8,896 | +9.1% |
| Fixed assets | 21/28 | €39,417 | €26,649 | -€12,768 | -32.4% |
| Tangible fixed assets | 22/27 | €39,417 | €26,649 | -€12,768 | -32.4% |
| Plant, machinery and equipment | 23 | €4,981 | €2,777 | -€2,203 | -44.2% |
| Furniture and vehicles | 24 | €15,570 | €6,948 | -€8,621 | -55.4% |
| Other tangible fixed assets | 26 | €18,867 | €16,923 | -€1,943 | -10.3% |
| Current assets | 29/58 | €58,698 | €80,363 | +€21,664 | +36.9% |
| Amounts receivable within one year | 40/41 | €15,327 | €17,117 | +€1,790 | +11.7% |
| Trade receivables | 40 | €15,327 | €17,117 | +€1,790 | +11.7% |
| Cash at bank and in hand | 54/58 | €41,080 | €62,181 | +€21,101 | +51.4% |
| Deferred charges and accrued income | 490/1 | €2,291 | €1,064 | -€1,227 | -53.5% |
| Total equity and liabilities | 10/49 | €98,115 | €107,012 | +€8,896 | +9.1% |
| Equity | 10/15 | €70,129 | €31,640 | -€38,489 | -54.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,629 | €29,140 | -€38,489 | -56.9% |
| Distributable reserves | 133 | €67,629 | €29,140 | -€38,489 | -56.9% |
| Amounts payable | 17/49 | €27,986 | €75,371 | +€47,385 | +169.3% |
| Amounts payable within one year | 42/48 | €24,236 | €71,621 | +€47,385 | +195.5% |
| Current portion of amounts payable after more than one year | 42 | €7,819 | - | -€7,819 | |
| Trade debts | 44 | €8,555 | €2,682 | -€5,873 | -68.7% |
| Suppliers | 440/4 | €8,555 | €2,682 | -€5,873 | -68.7% |
| Taxes, remuneration and social security | 45 | €6,982 | €7,662 | +€680 | +9.7% |
| Taxes | 450/3 | €6,982 | €7,662 | +€680 | +9.7% |
| Other amounts payable | 47/48 | €880 | €61,277 | +€60,397 | +6862.0% |
| Accrued charges and deferred income | 492/3 | €3,750 | €3,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,845 | €13,419 | +€1,574 | +13.3% |
| Other operating charges | 640/8 | €905 | €932 | +€27 | +3.0% |
| Gross operating margin | 9900 | €44,515 | €52,218 | +€7,703 | +17.3% |
| Operating profit (loss) | 9901 | €31,765 | €37,867 | +€6,102 | +19.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €375 | €212 | -€163 | -43.5% |
| Recurring financial charges | 65 | €375 | €212 | -€163 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €31,390 | €37,655 | +€6,265 | +20.0% |
| Income taxes | 67/77 | €6,944 | €8,515 | +€1,571 | +22.6% |
| Profit (loss) for the period | 9904 | €24,447 | €29,140 | +€4,694 | +19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,447 | €29,140 | +€4,694 | +19.2% |
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 3 October 2026 via checked.be.