JEROME CONSULT: 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.
JEROME CONSULT
Largest movements
- Cash -€72,254
down €72,254 (-39.3%), from €183,835 to €111,581
mainly Receivables within one year (-€63,027) and Tax, wage and social debts (-€47,233)
- Receivables within one year +€63,027
up €63,027 (+325.6%), from €19,360 to €82,387
of which Trade receivables: +€63,027
- Tangible fixed assets -€11,142
down €11,142 (-23.0%), from €48,428 to €37,287
of which Furniture and vehicles: -€13,445
- Tax, wage and social debts -€47,233
down €47,233 (-57.2%), from €82,570 to €35,336
of which Taxes: -€33,822
- Reserves +€22,584
up €22,584 (+6.5%), from €345,870 to €368,454
- Other debts +€7,641
up €7,641 (+17.4%), from €43,976 to €51,617
- Gross operating margin -€36,288
down €36,288 (-44.5%), from €81,508 to €45,220
- Taxes -€8,418
down €8,418 (-52.0%), from €16,173 to €7,755
- Financial income -€3,760
down €3,760 (-57.1%), from €6,591 to €2,831
- Other operating charges +€826
up €826 (+347.7%), from €238 to €1,064
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 | €481,940 | €461,588 | -€20,352 | -4.2% |
| Fixed assets | 21/28 | €123,428 | €112,287 | -€11,142 | -9.0% |
| Tangible fixed assets | 22/27 | €48,428 | €37,287 | -€11,142 | -23.0% |
| Land and buildings | 22 | €18,187 | €16,054 | -€2,133 | -11.7% |
| Plant, machinery and equipment | 23 | €916 | €5,352 | +€4,436 | +484.3% |
| Furniture and vehicles | 24 | €29,325 | €15,880 | -€13,445 | -45.8% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €358,512 | €349,302 | -€9,210 | -2.6% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Trade receivables | 290 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,360 | €82,387 | +€63,027 | +325.6% |
| Trade receivables | 40 | €19,360 | €82,387 | +€63,027 | +325.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €183,835 | €111,581 | -€72,254 | -39.3% |
| Deferred charges and accrued income | 490/1 | €316 | €334 | +€17 | +5.4% |
| Total equity and liabilities | 10/49 | €481,940 | €461,588 | -€20,352 | -4.2% |
| Equity | 10/15 | €349,870 | €372,454 | +€22,584 | +6.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €345,870 | €368,454 | +€22,584 | +6.5% |
| Distributable reserves | 133 | €345,870 | €368,454 | +€22,584 | +6.5% |
| Amounts payable | 17/49 | €132,070 | €89,134 | -€42,936 | -32.5% |
| Amounts payable within one year | 42/48 | €132,070 | €89,134 | -€42,936 | -32.5% |
| Trade debts | 44 | €5,525 | €2,181 | -€3,344 | -60.5% |
| Suppliers | 440/4 | €5,525 | €2,181 | -€3,344 | -60.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €82,570 | €35,336 | -€47,233 | -57.2% |
| Taxes | 450/3 | €69,158 | €35,336 | -€33,822 | -48.9% |
| Remuneration and social security | 454/9 | €13,412 | €0 | -€13,412 | -100.0% |
| Other amounts payable | 47/48 | €43,976 | €51,617 | +€7,641 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,017 | €16,281 | +€264 | +1.6% |
| Other operating charges | 640/8 | €238 | €1,064 | +€826 | +347.7% |
| Gross operating margin | 9900 | €81,508 | €45,220 | -€36,288 | -44.5% |
| Operating profit (loss) | 9901 | €65,253 | €27,875 | -€37,379 | -57.3% |
| Financial income | 75/76B | €6,591 | €2,831 | -€3,760 | -57.1% |
| Recurring financial income | 75 | €6,591 | €2,831 | -€3,760 | -57.1% |
| Financial charges | 65/66B | €784 | €366 | -€418 | -53.3% |
| Recurring financial charges | 65 | €784 | €366 | -€418 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €71,060 | €30,339 | -€40,721 | -57.3% |
| Income taxes | 67/77 | €16,173 | €7,755 | -€8,418 | -52.0% |
| Profit (loss) for the period | 9904 | €54,888 | €22,584 | -€32,304 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,888 | €22,584 | -€32,304 | -58.9% |
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 9 October 2026 via checked.be.