JERO Consulting: what changed
What changed
JERO Consulting
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€23,530
2024 · €20,863+€2,668
Equity
€74,789
2024 · €51,259+€23,530
Cash
€55,835
2024 · €35,050+€20,785
Balance sheet total
€100,455
2024 · €81,384+€19,071
Largest movements
Assets
- Cash +€20,785
up €20,785 (+59.3%), from €35,050 to €55,835
mainly Net result for the year (+€23,530) and Depreciation (+€8,040)
- Tangible fixed assets -€1,868
down €1,868 (-5.3%), from €35,243 to €33,376
of which Land and buildings: -€4,484
Equity and liabilities
- Reserves +€23,530
up €23,530 (+47.3%), from €49,759 to €73,289
- Other debts -€4,508
down €4,508 (-36.1%), from €12,501 to €7,992
Income statement
- Gross operating margin +€5,177
up €5,177 (+12.9%), from €39,995 to €45,172
- Financial charges +€789
up €789 (+51.2%), from €1,541 to €2,329
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€20,863
Gross operating margin
+€5,177
Depreciation
+€55
Other operating charges
-€436
Other operating items
-€1,642
Financial income
-€4
Financial charges
-€789
Taxes
+€305
Result 2025
€23,530
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€26,957
Investment
-€6,172
Financing
€0
Cash 2024
€35,050
From operations (derived)
+€26,957
Net result for the year
+€23,530
Depreciation
+€8,040
Receivables within one year
+€134
Deferred charges and accrued income
-€288
Trade debts
-€510
Tax, wage and social debts
+€60
Other debts
-€4,508
Accrued charges and deferred income
+€500
Investment (derived)
-€6,172
Investment in fixed assets (net)
-€6,172
Cash 2025
€55,835
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,384 | €100,455 | +€19,071 | +23.4% |
| Fixed assets | 21/28 | €35,243 | €33,376 | -€1,868 | -5.3% |
| Tangible fixed assets | 22/27 | €35,243 | €33,376 | -€1,868 | -5.3% |
| Land and buildings | 22 | €21,951 | €17,467 | -€4,484 | -20.4% |
| Plant, machinery and equipment | 23 | €804 | €520 | -€284 | -35.3% |
| Furniture and vehicles | 24 | €12,488 | €15,388 | +€2,900 | +23.2% |
| Current assets | 29/58 | €46,140 | €67,079 | +€20,939 | +45.4% |
| Amounts receivable within one year | 40/41 | €10,000 | €9,866 | -€134 | -1.3% |
| Trade receivables | 40 | €9,983 | €9,295 | -€688 | -6.9% |
| Other amounts receivable | 41 | €18 | €572 | +€554 | +3,093% |
| Cash at bank and in hand | 54/58 | €35,050 | €55,835 | +€20,785 | +59.3% |
| Deferred charges and accrued income | 490/1 | €1,090 | €1,378 | +€288 | +26.4% |
| Total equity and liabilities | 10/49 | €81,384 | €100,455 | +€19,071 | +23.4% |
| Equity | 10/15 | €51,259 | €74,789 | +€23,530 | +45.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €49,759 | €73,289 | +€23,530 | +47.3% |
| Distributable reserves | 133 | €49,759 | €73,289 | +€23,530 | +47.3% |
| Amounts payable | 17/49 | €30,125 | €25,666 | -€4,459 | -14.8% |
| Amounts payable within one year | 42/48 | €30,125 | €25,166 | -€4,959 | -16.5% |
| Trade debts | 44 | €3,346 | €2,835 | -€510 | -15.2% |
| Suppliers | 440/4 | €3,346 | €2,835 | -€510 | -15.2% |
| Taxes, remuneration and social security | 45 | €14,279 | €14,338 | +€60 | +0.4% |
| Taxes | 450/3 | €14,279 | €14,338 | +€60 | +0.4% |
| Other amounts payable | 47/48 | €12,501 | €7,992 | -€4,508 | -36.1% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,094 | €8,040 | -€55 | -0.7% |
| Other operating charges | 640/8 | €600 | €1,036 | +€436 | +72.6% |
| Non-recurring operating charges | 66A | €149 | €1,791 | +€1,642 | +1,099% |
| Gross operating margin | 9900 | €39,995 | €45,172 | +€5,177 | +12.9% |
| Operating profit (loss) | 9901 | €31,151 | €34,306 | +€3,155 | +10.1% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €1,541 | €2,329 | +€789 | +51.2% |
| Recurring financial charges | 65 | €1,541 | €2,329 | +€789 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €29,614 | €31,977 | +€2,362 | +8.0% |
| Income taxes | 67/77 | €8,752 | €8,446 | -€305 | -3.5% |
| Profit (loss) for the period | 9904 | €20,863 | €23,530 | +€2,668 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,863 | €23,530 | +€2,668 | +12.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.