Jerommeke: 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.
Jerommeke
Largest movements
- Receivables within one year +€30,363
up €30,363 (+328.0%), from €9,258 to €39,622
of which Trade receivables: +€39,028
- Cash -€4,115
down €4,115 (-82.0%), from €5,022 to €906
mainly Receivables within one year (-€30,363) and Investment in fixed assets (net) (-€4,020)
- Tangible fixed assets +€3,992
new in 2025: €3,992
- Stocks and contracts +€1,124
new in 2025: €1,124
- Accrued charges and deferred income +€21,431
new in 2025: €21,431
- Other debts +€7,647
new in 2025: €7,647
- Tax, wage and social debts +€5,056
up €5,056 (+132.9%), from €3,804 to €8,860
- Profit (loss) carried forward -€3,595
down €3,595, from €95 to -€3,500
- Trade debts +€844
up €844 (+523.0%), from €161 to €1,006
- Staff costs +€22,050
new in 2025: €22,050
- Gross operating margin +€8,290
up €8,290 (+49.6%), from €16,702 to €24,992
- Other operating charges +€2,327
up €2,327 (+460.5%), from €505 to €2,832
- Taxes +€779
up €779 (+20.5%), from €3,804 to €4,582
- Financial income +€651
up €651 (+164.9%), from €395 to €1,046
of which Non-recurring financial income: +€1,045
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 | €14,280 | €45,663 | +€31,383 | +219.8% |
| Fixed assets | 21/28 | - | €4,012 | +€4,012 | |
| Tangible fixed assets | 22/27 | - | €3,992 | +€3,992 | |
| Furniture and vehicles | 24 | - | €3,992 | +€3,992 | |
| Financial fixed assets | 28 | - | €20 | +€20 | |
| Current assets | 29/58 | €14,280 | €41,651 | +€27,372 | +191.7% |
| Stocks and contracts in progress | 3 | - | €1,124 | +€1,124 | |
| Stocks | 30/36 | - | €1,124 | +€1,124 | |
| Amounts receivable within one year | 40/41 | €9,258 | €39,622 | +€30,363 | +328.0% |
| Trade receivables | 40 | €593 | €39,622 | +€39,028 | +6580.6% |
| Other amounts receivable | 41 | €8,665 | - | -€8,665 | |
| Cash at bank and in hand | 54/58 | €5,022 | €906 | -€4,115 | -82.0% |
| Total equity and liabilities | 10/49 | €14,280 | €45,663 | +€31,383 | +219.8% |
| Equity | 10/15 | €10,315 | €6,720 | -€3,595 | -34.9% |
| Contributions | 10/11 | €6,220 | €6,220 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95 | -€3,500 | -€3,595 | |
| Amounts payable | 17/49 | €3,965 | €38,943 | +€34,978 | +882.2% |
| Amounts payable within one year | 42/48 | €3,965 | €17,512 | +€13,547 | +341.7% |
| Trade debts | 44 | €161 | €1,006 | +€844 | +523.0% |
| Suppliers | 440/4 | €161 | €1,006 | +€844 | +523.0% |
| Taxes, remuneration and social security | 45 | €3,804 | €8,860 | +€5,056 | +132.9% |
| Taxes | 450/3 | €3,804 | €8,860 | +€5,056 | +132.9% |
| Other amounts payable | 47/48 | - | €7,647 | +€7,647 | |
| Accrued charges and deferred income | 492/3 | - | €21,431 | +€21,431 | |
| Remuneration, social security and pensions | 62 | - | €22,050 | +€22,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8 | +€8 | |
| Other operating charges | 640/8 | €505 | €2,832 | +€2,327 | +460.5% |
| Gross operating margin | 9900 | €16,702 | €24,992 | +€8,290 | +49.6% |
| Operating profit (loss) | 9901 | €16,196 | €101 | -€16,095 | -99.4% |
| Financial income | 75/76B | €395 | €1,046 | +€651 | +164.9% |
| Recurring financial income | 75 | €395 | €0 | -€395 | -99.9% |
| Non-recurring financial income | 76B | - | €1,045 | +€1,045 | |
| Financial charges | 65/66B | €11 | €160 | +€148 | +1310.5% |
| Recurring financial charges | 65 | €11 | €160 | +€148 | +1310.5% |
| Profit (loss) for the period before taxes | 9903 | €16,580 | €987 | -€15,593 | -94.0% |
| Income taxes | 67/77 | €3,804 | €4,582 | +€779 | +20.5% |
| Profit (loss) for the period | 9904 | €12,776 | -€3,595 | -€16,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,776 | -€3,595 | -€16,371 |
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 10 October 2026 via checked.be.