JÉRÔME MANAGEMENT & CONSULTING: 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 MANAGEMENT & CONSULTING
Largest movements
- Tangible fixed assets +€96,998
up €96,998 (+26.8%), from €362,032 to €459,030
of which Land and buildings: +€97,280
- Receivables within one year -€40,215
down €40,215 (-43.6%), from €92,228 to €52,014
of which Other amounts receivable: -€69,000
- Provisions +€35,676
new in 2025: €35,676
- Trade debts +€29,681
up €29,681 (+223%), from €13,324 to €43,005
- Tax, wage and social debts -€9,806
down €9,806 (-34.1%), from €28,772 to €18,966
of which Taxes: -€7,376
- Provisions +€35,676
new in 2025: €35,676
- Depreciation +€10,300
up €10,300 (+70.2%), from €14,664 to €24,964
- Financial charges +€2,341
up €2,341 (+18.7%), from €12,494 to €14,835
- Financial income -€2,085
down €2,085 (-67.3%), from €3,096 to €1,011
- Taxes -€1,707
down €1,707 (-7.9%), from €21,707 to €20,000
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 | €513,631 | €565,335 | +€51,705 | +10.1% |
| Fixed assets | 21/28 | €362,032 | €459,030 | +€96,998 | +26.8% |
| Tangible fixed assets | 22/27 | €362,032 | €459,030 | +€96,998 | +26.8% |
| Land and buildings | 22 | €358,966 | €456,246 | +€97,280 | +27.1% |
| Plant, machinery and equipment | 23 | €200 | €0 | -€200 | -100% |
| Furniture and vehicles | 24 | €2,865 | €2,784 | -€82 | -2.9% |
| Current assets | 29/58 | €151,599 | €106,306 | -€45,293 | -29.9% |
| Amounts receivable within one year | 40/41 | €92,228 | €52,014 | -€40,215 | -43.6% |
| Trade receivables | 40 | €23,228 | €52,014 | +€28,786 | +124% |
| Other amounts receivable | 41 | €69,000 | €0 | -€69,000 | -100% |
| Cash at bank and in hand | 54/58 | €56,373 | €53,219 | -€3,154 | -5.6% |
| Deferred charges and accrued income | 490/1 | €2,997 | €1,073 | -€1,924 | -64.2% |
| Total equity and liabilities | 10/49 | €513,631 | €565,335 | +€51,705 | +10.1% |
| Equity | 10/15 | €148,529 | €151,281 | +€2,752 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,329 | €142,329 | = | 0.0% |
| Distributable reserves | 133 | €142,329 | €142,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €2,752 | +€2,752 | |
| Provisions and deferred taxes | 16 | - | €35,676 | +€35,676 | |
| Provisions for liabilities and charges | 160/5 | - | €35,676 | +€35,676 | |
| Other liabilities and charges | 164/5 | - | €35,676 | +€35,676 | |
| Amounts payable | 17/49 | €365,102 | €378,379 | +€13,277 | +3.6% |
| Amounts payable after more than one year | 17 | €296,014 | €292,220 | -€3,794 | -1.3% |
| Financial debts | 170/4 | €296,014 | €292,220 | -€3,794 | -1.3% |
| Amounts payable within one year | 42/48 | €68,238 | €86,158 | +€17,921 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €19,477 | €20,280 | +€804 | +4.1% |
| Financial debts | 43 | €442 | €250 | -€191 | -43.3% |
| Credit institutions | 430/8 | €442 | €250 | -€191 | -43.3% |
| Trade debts | 44 | €13,324 | €43,005 | +€29,681 | +223% |
| Suppliers | 440/4 | €13,324 | €43,005 | +€29,681 | +223% |
| Taxes, remuneration and social security | 45 | €28,772 | €18,966 | -€9,806 | -34.1% |
| Taxes | 450/3 | €26,341 | €18,966 | -€7,376 | -28.0% |
| Remuneration and social security | 454/9 | €2,430 | €0 | -€2,430 | -100% |
| Other amounts payable | 47/48 | €6,224 | €3,657 | -€2,566 | -41.2% |
| Accrued charges and deferred income | 492/3 | €850 | €0 | -€850 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,664 | €24,964 | +€10,300 | +70.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €35,676 | +€35,676 | |
| Other operating charges | 640/8 | €2,327 | €2,896 | +€569 | +24.5% |
| Gross operating margin | 9900 | €101,117 | €100,112 | -€1,005 | -1.0% |
| Operating profit (loss) | 9901 | €84,126 | €36,576 | -€47,550 | -56.5% |
| Financial income | 75/76B | €3,096 | €1,011 | -€2,085 | -67.3% |
| Recurring financial income | 75 | €3,096 | €1,011 | -€2,085 | -67.3% |
| Financial charges | 65/66B | €12,494 | €14,835 | +€2,341 | +18.7% |
| Recurring financial charges | 65 | €12,494 | €14,835 | +€2,341 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €74,728 | €22,752 | -€51,976 | -69.6% |
| Income taxes | 67/77 | €21,707 | €20,000 | -€1,707 | -7.9% |
| Profit (loss) for the period | 9904 | €53,021 | €2,752 | -€50,269 | -94.8% |
| Profit (loss) for the period to be appropriated | 9905 | €53,021 | €2,752 | -€50,269 | -94.8% |
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 30 October 2026 via checked.be.