JéRÔME: 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.
JéRÔME
Largest movements
- Cash +€35,443
up €35,443 (+86.9%), from €40,808 to €76,251
mainly Net result for the year (+€46,969) and Other debts (+€11,910)
- Current investments +€12,000
up €12,000 (+14.3%), from €83,833 to €95,833
- Receivables within one year -€8,696
down €8,696 (-19.8%), from €44,005 to €35,309
of which Trade receivables: -€6,100
- Reserves +€22,013
up €22,013 (+24.2%), from €91,014 to €113,028
- Other debts +€11,910
up €11,910 (+32.3%), from €36,891 to €48,802
- Trade debts -€7,178
down €7,178 (-39.7%), from €18,089 to €10,910
- Tax, wage and social debts +€6,108
up €6,108 (+38.2%), from €16,010 to €22,118
of which Taxes: +€6,071
- Accrued charges and deferred income +€3,034
new in 2025: €3,034
- Gross operating margin -€16,444
down €16,444 (-18.1%), from €90,859 to €74,415
- Taxes -€4,741
down €4,741 (-19.1%), from €24,870 to €20,128
- Financial charges +€3,056
up €3,056 (+960%), from €318 to €3,375
- Other operating charges -€1,650
down €1,650 (-46.6%), from €3,541 to €1,891
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 | €180,554 | €216,442 | +€35,887 | +19.9% |
| Fixed assets | 21/28 | €9,589 | €7,533 | -€2,056 | -21.4% |
| Tangible fixed assets | 22/27 | €9,589 | €7,533 | -€2,056 | -21.4% |
| Plant, machinery and equipment | 23 | €242 | €17 | -€225 | -92.9% |
| Furniture and vehicles | 24 | €9,347 | €7,516 | -€1,832 | -19.6% |
| Current assets | 29/58 | €170,965 | €208,909 | +€37,944 | +22.2% |
| Amounts receivable within one year | 40/41 | €44,005 | €35,309 | -€8,696 | -19.8% |
| Trade receivables | 40 | €34,840 | €28,740 | -€6,100 | -17.5% |
| Other amounts receivable | 41 | €9,165 | €6,568 | -€2,596 | -28.3% |
| Current investments | 50/53 | €83,833 | €95,833 | +€12,000 | +14.3% |
| Cash at bank and in hand | 54/58 | €40,808 | €76,251 | +€35,443 | +86.9% |
| Deferred charges and accrued income | 490/1 | €2,319 | €1,516 | -€803 | -34.6% |
| Total equity and liabilities | 10/49 | €180,554 | €216,442 | +€35,887 | +19.9% |
| Equity | 10/15 | €109,564 | €131,578 | +€22,013 | +20.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €91,014 | €113,028 | +€22,013 | +24.2% |
| Distributable reserves | 133 | €91,014 | €113,028 | +€22,013 | +24.2% |
| Amounts payable | 17/49 | €70,990 | €84,864 | +€13,874 | +19.5% |
| Amounts payable within one year | 42/48 | €70,990 | €81,830 | +€10,841 | +15.3% |
| Trade debts | 44 | €18,089 | €10,910 | -€7,178 | -39.7% |
| Suppliers | 440/4 | €18,089 | €10,910 | -€7,178 | -39.7% |
| Taxes, remuneration and social security | 45 | €16,010 | €22,118 | +€6,108 | +38.2% |
| Taxes | 450/3 | €13,217 | €19,288 | +€6,071 | +45.9% |
| Remuneration and social security | 454/9 | €2,793 | €2,830 | +€37 | +1.3% |
| Other amounts payable | 47/48 | €36,891 | €48,802 | +€11,910 | +32.3% |
| Accrued charges and deferred income | 492/3 | - | €3,034 | +€3,034 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,812 | €2,056 | +€244 | +13.5% |
| Other operating charges | 640/8 | €3,541 | €1,891 | -€1,650 | -46.6% |
| Gross operating margin | 9900 | €90,859 | €74,415 | -€16,444 | -18.1% |
| Operating profit (loss) | 9901 | €85,506 | €70,467 | -€15,039 | -17.6% |
| Financial income | 75/76B | €23 | €5 | -€19 | -80.6% |
| Recurring financial income | 75 | €23 | €5 | -€19 | -80.6% |
| Financial charges | 65/66B | €318 | €3,375 | +€3,056 | +960% |
| Recurring financial charges | 65 | €318 | €3,375 | +€3,056 | +960% |
| Profit (loss) for the period before taxes | 9903 | €85,211 | €67,097 | -€18,114 | -21.3% |
| Income taxes | 67/77 | €24,870 | €20,128 | -€4,741 | -19.1% |
| Profit (loss) for the period | 9904 | €60,341 | €46,969 | -€13,373 | -22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,341 | €46,969 | -€13,373 | -22.2% |
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 14 October 2026 via checked.be.