Jernis: 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.
Jernis
Largest movements
- Stocks and contracts +€22,706
up €22,706 (+189.5%), from €11,983 to €34,689
- Cash +€11,040
up €11,040 (+35.0%), from €31,578 to €42,617
mainly Net result for the year (+€26,876) and Tax, wage and social debts (+€10,513)
- Receivables within one year -€4,614
down €4,614 (-47.3%), from €9,750 to €5,136
of which Trade receivables: -€4,544
- Reserves +€26,876
up €26,876 (+288.4%), from €9,320 to €36,196
- Trade debts -€12,635
down €12,635 (-91.7%), from €13,774 to €1,139
- Tax, wage and social debts +€10,513
up €10,513 (+101.4%), from €10,372 to €20,885
of which Taxes: +€10,072
- Other debts +€4,222
new in 2025: €4,222
- Gross operating margin +€24,818
up €24,818 (+189.3%), from €13,111 to €37,929
- Taxes +€7,022
up €7,022 (+185.2%), from €3,791 to €10,813
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 | €53,466 | €82,442 | +€28,976 | +54.2% |
| Current assets | 29/58 | €53,466 | €82,442 | +€28,976 | +54.2% |
| Stocks and contracts in progress | 3 | €11,983 | €34,689 | +€22,706 | +189.5% |
| Stocks | 30/36 | €11,983 | €34,689 | +€22,706 | +189.5% |
| Amounts receivable within one year | 40/41 | €9,750 | €5,136 | -€4,614 | -47.3% |
| Trade receivables | 40 | €9,680 | €5,136 | -€4,544 | -46.9% |
| Other amounts receivable | 41 | €70 | - | -€70 | |
| Cash at bank and in hand | 54/58 | €31,578 | €42,617 | +€11,040 | +35.0% |
| Deferred charges and accrued income | 490/1 | €156 | - | -€156 | |
| Total equity and liabilities | 10/49 | €53,466 | €82,442 | +€28,976 | +54.2% |
| Equity | 10/15 | €29,320 | €56,196 | +€26,876 | +91.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,320 | €36,196 | +€26,876 | +288.4% |
| Distributable reserves | 133 | €9,320 | €36,196 | +€26,876 | +288.4% |
| Amounts payable | 17/49 | €24,147 | €26,246 | +€2,100 | +8.7% |
| Amounts payable within one year | 42/48 | €24,147 | €26,246 | +€2,100 | +8.7% |
| Trade debts | 44 | €13,774 | €1,139 | -€12,635 | -91.7% |
| Suppliers | 440/4 | €13,774 | €1,139 | -€12,635 | -91.7% |
| Taxes, remuneration and social security | 45 | €10,372 | €20,885 | +€10,513 | +101.4% |
| Taxes | 450/3 | €6,313 | €16,385 | +€10,072 | +159.5% |
| Remuneration and social security | 454/9 | €4,059 | €4,500 | +€441 | +10.9% |
| Other amounts payable | 47/48 | - | €4,222 | +€4,222 | |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €13,111 | €37,929 | +€24,818 | +189.3% |
| Operating profit (loss) | 9901 | €13,111 | €37,811 | +€24,700 | +188.4% |
| Financial charges | 65/66B | - | €122 | +€122 | |
| Recurring financial charges | 65 | - | €122 | +€122 | |
| Profit (loss) for the period before taxes | 9903 | €13,111 | €37,689 | +€24,578 | +187.5% |
| Income taxes | 67/77 | €3,791 | €10,813 | +€7,022 | +185.2% |
| Profit (loss) for the period | 9904 | €9,320 | €26,876 | +€17,557 | +188.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,320 | €26,876 | +€17,557 | +188.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.