JEROM WINERY: what changed
Two financial 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.
JEROM WINERY
Largest movements
- Receivables within one year -€134,294
down €134,294 (-82.2%), from €163,460 to €29,166
of which Trade receivables: -€130,786
- Receivables after one year -€73,000
down €73,000 (-36.5%), from €200,000 to €127,000
- Trade debts -€152,697
down €152,697 (-79.2%), from €192,735 to €40,038
- Debts after one year -€59,547
down €59,547 (-24.3%), from €245,000 to €185,453
- Gross operating margin +€86,976
up €86,976, from -€40,423 to €46,553
- Staff costs -€11,564
down €11,564 (-23.9%), from €48,462 to €36,898
- Financial charges -€1,068
down €1,068 (-19.1%), from €5,583 to €4,515
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 | €441,670 | €232,122 | -€209,548 | -47.4% |
| Fixed assets | 21/28 | €76,544 | €74,714 | -€1,830 | -2.4% |
| Tangible fixed assets | 22/27 | €71,644 | €69,814 | -€1,830 | -2.6% |
| Plant, machinery and equipment | 23 | - | €1,383 | +€1,383 | |
| Other tangible fixed assets | 26 | €71,644 | €68,431 | -€3,214 | -4.5% |
| Financial fixed assets | 28 | €4,900 | €4,900 | = | 0.0% |
| Current assets | 29/58 | €365,126 | €157,408 | -€207,718 | -56.9% |
| Amounts receivable after more than one year | 29 | €200,000 | €127,000 | -€73,000 | -36.5% |
| Trade receivables | 290 | €200,000 | €127,000 | -€73,000 | -36.5% |
| Amounts receivable within one year | 40/41 | €163,460 | €29,166 | -€134,294 | -82.2% |
| Trade receivables | 40 | €159,733 | €28,947 | -€130,786 | -81.9% |
| Other amounts receivable | 41 | €3,727 | €219 | -€3,508 | -94.1% |
| Cash at bank and in hand | 54/58 | €1,666 | €1,242 | -€424 | -25.5% |
| Total equity and liabilities | 10/49 | €441,670 | €232,122 | -€209,548 | -47.4% |
| Equity | 10/15 | €3,935 | €5,082 | +€1,147 | +29.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,435 | €2,582 | +€1,147 | +79.9% |
| Amounts payable | 17/49 | €437,735 | €227,040 | -€210,695 | -48.1% |
| Amounts payable after more than one year | 17 | €245,000 | €185,453 | -€59,547 | -24.3% |
| Financial debts | 170/4 | €245,000 | €185,453 | -€59,547 | -24.3% |
| Amounts payable within one year | 42/48 | €192,735 | €41,587 | -€151,148 | -78.4% |
| Trade debts | 44 | €192,735 | €40,038 | -€152,697 | -79.2% |
| Suppliers | 440/4 | €192,735 | €40,038 | -€152,697 | -79.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,549 | +€1,548 | +3871200.0% |
| Taxes | 450/3 | €0 | €1,549 | +€1,548 | +3871200.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €48,462 | €36,898 | -€11,564 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,214 | €3,474 | +€260 | +8.1% |
| Other operating charges | 640/8 | €886 | €519 | -€367 | -41.4% |
| Gross operating margin | 9900 | -€40,423 | €46,553 | +€86,976 | |
| Operating profit (loss) | 9901 | -€92,984 | €5,662 | +€98,646 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €5,583 | €4,515 | -€1,068 | -19.1% |
| Recurring financial charges | 65 | €5,583 | €4,515 | -€1,068 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€98,567 | €1,147 | +€99,714 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€98,567 | €1,147 | +€99,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,567 | €1,147 | +€99,714 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.