JEROME PETROONS SOLUTIONS: 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 PETROONS SOLUTIONS
Largest movements
- Receivables within one year -€85,632
down €85,632 (-94.8%), from €90,295 to €4,663
of which Trade receivables: -€79,173
- Cash +€19,476
up €19,476 (+18.6%), from €104,830 to €124,306
mainly Receivables within one year (+€85,632) and Depreciation (+€3,006)
- Profit (loss) carried forward -€31,565
new in 2025: -€31,565
- Other debts -€21,672
down €21,672 (-60.6%), from €35,758 to €14,086
- Tax, wage and social debts -€13,874
down €13,874 (-67.9%), from €20,429 to €6,555
- Gross operating margin -€120,201
down €120,201, from €91,047 to -€29,154
- Taxes -€29,386
down €29,386, from €29,354 to -€32
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 | €266,940 | €198,909 | -€68,031 | -25.5% |
| Fixed assets | 21/28 | €5,245 | €4,021 | -€1,223 | -23.3% |
| Tangible fixed assets | 22/27 | €5,005 | €3,781 | -€1,223 | -24.4% |
| Plant, machinery and equipment | 23 | €4,383 | €3,432 | -€951 | -21.7% |
| Other tangible fixed assets | 26 | €622 | €349 | -€273 | -43.8% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €261,695 | €194,888 | -€66,807 | -25.5% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €90,295 | €4,663 | -€85,632 | -94.8% |
| Trade receivables | 40 | €80,042 | €869 | -€79,173 | -98.9% |
| Other amounts receivable | 41 | €10,253 | €3,795 | -€6,459 | -63.0% |
| Cash at bank and in hand | 54/58 | €104,830 | €124,306 | +€19,476 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,570 | €918 | -€651 | -41.5% |
| Total equity and liabilities | 10/49 | €266,940 | €198,909 | -€68,031 | -25.5% |
| Equity | 10/15 | €209,833 | €178,268 | -€31,565 | -15.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €189,833 | €189,833 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €187,833 | €187,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€31,565 | -€31,565 | |
| Amounts payable | 17/49 | €57,107 | €20,641 | -€36,466 | -63.9% |
| Amounts payable within one year | 42/48 | €57,107 | €20,641 | -€36,466 | -63.9% |
| Trade debts | 44 | €920 | - | -€920 | |
| Suppliers | 440/4 | €920 | - | -€920 | |
| Taxes, remuneration and social security | 45 | €20,429 | €6,555 | -€13,874 | -67.9% |
| Taxes | 450/3 | €20,429 | €6,555 | -€13,874 | -67.9% |
| Other amounts payable | 47/48 | €35,758 | €14,086 | -€21,672 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,881 | €3,006 | -€875 | -22.5% |
| Gross operating margin | 9900 | €91,047 | -€29,154 | -€120,201 | |
| Operating profit (loss) | 9901 | €87,166 | -€32,160 | -€119,326 | |
| Financial income | 75/76B | €1,857 | €1,857 | = | 0.0% |
| Recurring financial income | 75 | €1,857 | €1,857 | = | 0.0% |
| Financial charges | 65/66B | €1,604 | €1,293 | -€311 | -19.4% |
| Recurring financial charges | 65 | €1,604 | €1,293 | -€311 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €87,418 | -€31,597 | -€119,015 | |
| Income taxes | 67/77 | €29,354 | -€32 | -€29,386 | |
| Profit (loss) for the period | 9904 | €58,064 | -€31,565 | -€89,629 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,064 | -€31,565 | -€89,629 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.