Jerolook: 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.
Jerolook
Largest movements
- Tangible fixed assets +€114,668
up €114,668 (+20.8%), from €551,790 to €666,458
of which Furniture and vehicles: +€87,566
- Cash -€21,464
down €21,464 (-58.6%), from €36,655 to €15,191
mainly Investment in fixed assets (net) (-€144,791) and Contributions, distributions and other (-€35,000)
- Other debts +€64,583
up €64,583 (+182.5%), from €35,395 to €99,978
- Reserves +€13,000
up €13,000 (+12.8%), from €101,860 to €114,860
of which Distributable reserves: +€13,000
- Debts after one year +€12,692
up €12,692 (+4.0%), from €317,423 to €330,115
- Current portion of long-term debt +€11,068
up €11,068 (+64.7%), from €17,099 to €28,167
- Gross operating margin -€50,950
down €50,950 (-30.6%), from €166,269 to €115,319
- Staff costs -€48,742
no longer reported in 2025 (was €48,742)
- Depreciation -€4,203
down €4,203 (-12.2%), from €34,326 to €30,123
- Other operating charges +€2,983
up €2,983 (+351.1%), from €850 to €3,832
- Taxes +€2,691
up €2,691 (+16.1%), from €16,723 to €19,414
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 | €685,931 | €779,327 | +€93,395 | +13.6% |
| Fixed assets | 21/28 | €551,790 | €666,458 | +€114,668 | +20.8% |
| Tangible fixed assets | 22/27 | €551,790 | €666,458 | +€114,668 | +20.8% |
| Land and buildings | 22 | €459,639 | €459,639 | = | 0.0% |
| Plant, machinery and equipment | 23 | €31,595 | €47,852 | +€16,257 | +51.5% |
| Furniture and vehicles | 24 | €18,860 | €106,426 | +€87,566 | +464.3% |
| Other tangible fixed assets | 26 | €41,695 | €52,541 | +€10,846 | +26.0% |
| Current assets | 29/58 | €134,142 | €112,869 | -€21,273 | -15.9% |
| Stocks and contracts in progress | 3 | €90,750 | €95,590 | +€4,840 | +5.3% |
| Stocks | 30/36 | €90,750 | €95,590 | +€4,840 | +5.3% |
| Amounts receivable within one year | 40/41 | €3,443 | €401 | -€3,042 | -88.4% |
| Trade receivables | 40 | €3,443 | - | -€3,443 | |
| Other amounts receivable | 41 | - | €401 | +€401 | |
| Cash at bank and in hand | 54/58 | €36,655 | €15,191 | -€21,464 | -58.6% |
| Deferred charges and accrued income | 490/1 | €3,294 | €1,687 | -€1,607 | -48.8% |
| Total equity and liabilities | 10/49 | €685,931 | €779,327 | +€93,395 | +13.6% |
| Equity | 10/15 | €256,399 | €269,918 | +€13,520 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,860 | €114,860 | +€13,000 | +12.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €113,000 | +€13,000 | +13.0% |
| Profit (loss) carried forward | 14 | €135,939 | €136,458 | +€520 | +0.4% |
| Amounts payable | 17/49 | €429,532 | €509,408 | +€79,876 | +18.6% |
| Amounts payable after more than one year | 17 | €317,423 | €330,115 | +€12,692 | +4.0% |
| Financial debts | 170/4 | €317,423 | €330,115 | +€12,692 | +4.0% |
| Amounts payable within one year | 42/48 | €112,109 | €178,336 | +€66,227 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €17,099 | €28,167 | +€11,068 | +64.7% |
| Financial debts | 43 | €28,244 | €22,856 | -€5,388 | -19.1% |
| Credit institutions | 430/8 | €28,244 | €22,856 | -€5,388 | -19.1% |
| Trade debts | 44 | €6,431 | €8,163 | +€1,732 | +26.9% |
| Suppliers | 440/4 | €6,431 | €8,163 | +€1,732 | +26.9% |
| Taxes, remuneration and social security | 45 | €24,942 | €19,173 | -€5,768 | -23.1% |
| Taxes | 450/3 | €18,558 | €18,173 | -€385 | -2.1% |
| Remuneration and social security | 454/9 | €6,384 | €1,000 | -€5,384 | -84.3% |
| Other amounts payable | 47/48 | €35,395 | €99,978 | +€64,583 | +182.5% |
| Accrued charges and deferred income | 492/3 | - | €957 | +€957 | |
| Remuneration, social security and pensions | 62 | €48,742 | - | -€48,742 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,326 | €30,123 | -€4,203 | -12.2% |
| Other operating charges | 640/8 | €850 | €3,832 | +€2,983 | +351.1% |
| Gross operating margin | 9900 | €166,269 | €115,319 | -€50,950 | -30.6% |
| Operating profit (loss) | 9901 | €82,352 | €81,364 | -€988 | -1.2% |
| Financial income | 75/76B | €174 | €253 | +€79 | +45.3% |
| Recurring financial income | 75 | €174 | €253 | +€79 | +45.3% |
| Financial charges | 65/66B | €13,659 | €13,684 | +€25 | +0.2% |
| Recurring financial charges | 65 | €13,659 | €13,684 | +€25 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €68,867 | €67,933 | -€934 | -1.4% |
| Income taxes | 67/77 | €16,723 | €19,414 | +€2,691 | +16.1% |
| Profit (loss) for the period | 9904 | €52,144 | €48,520 | -€3,625 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,144 | €48,520 | -€3,625 | -7.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.