JERONI: what changed
Two fiscal 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.
JERONI
Largest movements
- Tangible fixed assets +€43,927
up €43,927 (+4.7%), from €932,773 to €976,700
of which Assets under construction and advance payments: +€27,839
- Receivables within one year +€10,934
up €10,934 (+38.9%), from €28,092 to €39,026
of which Trade receivables: +€9,504
- Other debts +€157,241
up €157,241 (+19.4%), from €811,360 to €968,601
- Profit (loss) carried forward -€63,263
down €63,263 (-8.7%), from -€724,774 to -€788,037
- Trade debts -€51,134
down €51,134 (-78.0%), from €65,567 to €14,433
- Advances received +€11,500
new in 2025: €11,500
- Gross operating margin +€4,590
up €4,590 (+31.4%), from -€14,605 to -€10,015
- Financial income -€3,778
down €3,778 (-97.4%), from €3,879 to €101
- Depreciation +€1,788
up €1,788 (+3.6%), from €49,018 to €50,806
- Financial charges +€461
up €461 (+51.1%), from €903 to €1,364
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 | €964,556 | €1,019,082 | +€54,526 | +5.7% |
| Fixed assets | 21/28 | €933,365 | €977,292 | +€43,927 | +4.7% |
| Tangible fixed assets | 22/27 | €932,773 | €976,700 | +€43,927 | +4.7% |
| Plant, machinery and equipment | 23 | €1,280 | €1,465 | +€185 | +14.5% |
| Furniture and vehicles | 24 | €3,983 | €19,886 | +€15,903 | +399.2% |
| Assets under construction and advance payments | 27 | €927,510 | €955,348 | +€27,839 | +3.0% |
| Financial fixed assets | 28 | €592 | €592 | = | 0.0% |
| Current assets | 29/58 | €31,191 | €41,790 | +€10,599 | +34.0% |
| Amounts receivable within one year | 40/41 | €28,092 | €39,026 | +€10,934 | +38.9% |
| Trade receivables | 40 | - | €9,504 | +€9,504 | |
| Other amounts receivable | 41 | €28,092 | €29,522 | +€1,430 | +5.1% |
| Cash at bank and in hand | 54/58 | €1,588 | €8 | -€1,581 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,511 | €2,757 | +€1,245 | +82.4% |
| Total equity and liabilities | 10/49 | €964,556 | €1,019,082 | +€54,526 | +5.7% |
| Equity | 10/15 | -€474,774 | -€538,037 | -€63,263 | -13.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€724,774 | -€788,037 | -€63,263 | -8.7% |
| Amounts payable | 17/49 | €1,439,331 | €1,557,119 | +€117,788 | +8.2% |
| Amounts payable after more than one year | 17 | €560,000 | €560,000 | = | 0.0% |
| Other amounts payable | 178/9 | €560,000 | €560,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €879,331 | €997,119 | +€117,788 | +13.4% |
| Trade debts | 44 | €65,567 | €14,433 | -€51,134 | -78.0% |
| Suppliers | 440/4 | €65,567 | €14,433 | -€51,134 | -78.0% |
| Advances received on contracts in progress | 46 | - | €11,500 | +€11,500 | |
| Taxes, remuneration and social security | 45 | €2,404 | €2,585 | +€181 | +7.5% |
| Taxes | 450/3 | €2,404 | €2,585 | +€181 | +7.5% |
| Other amounts payable | 47/48 | €811,360 | €968,601 | +€157,241 | +19.4% |
| Non-recurring operating income | 76A | - | €5,521 | +€5,521 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,018 | €50,806 | +€1,788 | +3.6% |
| Other operating charges | 640/8 | €1,289 | €1,179 | -€109 | -8.5% |
| Gross operating margin | 9900 | -€14,605 | -€10,015 | +€4,590 | +31.4% |
| Operating profit (loss) | 9901 | -€64,912 | -€62,000 | +€2,912 | +4.5% |
| Financial income | 75/76B | €3,879 | €101 | -€3,778 | -97.4% |
| Recurring financial income | 75 | €3,879 | €101 | -€3,778 | -97.4% |
| Financial charges | 65/66B | €903 | €1,364 | +€461 | +51.1% |
| Recurring financial charges | 65 | €903 | €1,364 | +€461 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€61,935 | -€63,263 | -€1,328 | -2.1% |
| Profit (loss) for the period | 9904 | -€61,935 | -€63,263 | -€1,328 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,935 | -€63,263 | -€1,328 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.