JEROMA: 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.
JEROMA
Largest movements
- Receivables within one year +€92,459
up €92,459 (+22.0%), from €420,157 to €512,616
of which Other amounts receivable: +€167,802
- Cash -€55,527
down €55,527 (-19.2%), from €289,342 to €233,815
mainly Trade debts (-€110,863) and Receivables within one year (-€92,459)
- Tangible fixed assets -€35,952
down €35,952 (-12.1%), from €298,340 to €262,388
of which Plant, machinery and equipment: -€20,545
- Financial fixed assets +€25,000
up €25,000 (+54.8%), from €45,655 to €70,655
- Trade debts -€110,863
down €110,863 (-98.1%), from €113,001 to €2,138
- Reserves +€98,560
up €98,560 (+18.5%), from €533,331 to €631,892
of which Distributable reserves: +€98,560
- Debts after one year +€88,235
up €88,235 (+35.9%), from €245,738 to €333,973
- Tax, wage and social debts -€77,791
down €77,791 (-68.7%), from €113,293 to €35,502
- Current portion of long-term debt +€36,945
up €36,945 (+99.5%), from €37,144 to €74,089
- Gross operating margin -€192,566
down €192,566 (-51.2%), from €375,956 to €183,391
- Financial charges -€76,320
down €76,320 (-91.8%), from €83,137 to €6,818
- Taxes -€36,677
down €36,677 (-50.7%), from €72,375 to €35,698
- Depreciation +€10,801
up €10,801 (+36.1%), from €29,932 to €40,733
- Financial income -€4,090
down €4,090 (-90.2%), from €4,537 to €447
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.
Derived cash bridge
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 | €1,083,120 | €1,109,349 | +€26,228 | +2.4% |
| Fixed assets | 21/28 | €343,995 | €333,043 | -€10,952 | -3.2% |
| Tangible fixed assets | 22/27 | €298,340 | €262,388 | -€35,952 | -12.1% |
| Land and buildings | 22 | €148,951 | €148,951 | = | 0.0% |
| Plant, machinery and equipment | 23 | €77,977 | €57,432 | -€20,545 | -26.3% |
| Furniture and vehicles | 24 | €18,395 | €15,778 | -€2,617 | -14.2% |
| Leasing and similar rights | 25 | €53,017 | €40,227 | -€12,790 | -24.1% |
| Financial fixed assets | 28 | €45,655 | €70,655 | +€25,000 | +54.8% |
| Current assets | 29/58 | €739,125 | €776,306 | +€37,180 | +5.0% |
| Amounts receivable after more than one year | 29 | €29,158 | €29,158 | = | 0.0% |
| Other amounts receivable | 291 | €29,158 | €29,158 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €420,157 | €512,616 | +€92,459 | +22.0% |
| Trade receivables | 40 | €202,303 | €126,960 | -€75,343 | -37.2% |
| Other amounts receivable | 41 | €217,855 | €385,656 | +€167,802 | +77.0% |
| Cash at bank and in hand | 54/58 | €289,342 | €233,815 | -€55,527 | -19.2% |
| Deferred charges and accrued income | 490/1 | €469 | €717 | +€249 | +53.1% |
| Total equity and liabilities | 10/49 | €1,083,120 | €1,109,349 | +€26,228 | +2.4% |
| Equity | 10/15 | €551,931 | €650,492 | +€98,560 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €533,331 | €631,892 | +€98,560 | +18.5% |
| 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 | €531,471 | €630,032 | +€98,560 | +18.5% |
| Amounts payable | 17/49 | €531,189 | €458,857 | -€72,332 | -13.6% |
| Amounts payable after more than one year | 17 | €245,738 | €333,973 | +€88,235 | +35.9% |
| Financial debts | 170/4 | €245,738 | €333,973 | +€88,235 | +35.9% |
| Amounts payable within one year | 42/48 | €285,451 | €124,428 | -€161,023 | -56.4% |
| Current portion of amounts payable after more than one year | 42 | €37,144 | €74,089 | +€36,945 | +99.5% |
| Trade debts | 44 | €113,001 | €2,138 | -€110,863 | -98.1% |
| Suppliers | 440/4 | €113,001 | €2,138 | -€110,863 | -98.1% |
| Taxes, remuneration and social security | 45 | €113,293 | €35,502 | -€77,791 | -68.7% |
| Taxes | 450/3 | €113,293 | €35,502 | -€77,791 | -68.7% |
| Other amounts payable | 47/48 | €22,014 | €12,699 | -€9,315 | -42.3% |
| Accrued charges and deferred income | 492/3 | - | €456 | +€456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,932 | €40,733 | +€10,801 | +36.1% |
| Other operating charges | 640/8 | €2,155 | €2,029 | -€126 | -5.9% |
| Gross operating margin | 9900 | €375,956 | €183,391 | -€192,566 | -51.2% |
| Operating profit (loss) | 9901 | €343,870 | €140,629 | -€203,241 | -59.1% |
| Financial income | 75/76B | €4,537 | €447 | -€4,090 | -90.2% |
| Recurring financial income | 75 | €4,537 | €447 | -€4,090 | -90.2% |
| Financial charges | 65/66B | €83,137 | €6,818 | -€76,320 | -91.8% |
| Recurring financial charges | 65 | €83,137 | €6,818 | -€76,320 | -91.8% |
| Profit (loss) for the period before taxes | 9903 | €265,270 | €134,259 | -€131,011 | -49.4% |
| Income taxes | 67/77 | €72,375 | €35,698 | -€36,677 | -50.7% |
| Profit (loss) for the period | 9904 | €192,895 | €98,560 | -€94,335 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €192,895 | €98,560 | -€94,335 | -48.9% |
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 20 October 2026 via checked.be.