Jeronimo Consulting: 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.
Jeronimo Consulting
Largest movements
- Tangible fixed assets +€506,995
up €506,995 (+146.7%), from €345,509 to €852,504
of which Land and buildings: +€517,466
- Cash -€217,556
down €217,556 (-99.0%), from €219,645 to €2,088
mainly Investment in fixed assets (net) (-€517,466) and Other debts (-€11,053)
- Receivables within one year -€68,265
down €68,265 (-57.6%), from €118,605 to €50,340
of which Trade receivables: -€88,872
- Debts after one year +€147,644
up €147,644 (+28.9%), from €511,726 to €659,369
- Reserves +€50,597
up €50,597 (+43.1%), from €117,529 to €168,126
- Current portion of long-term debt +€20,193
up €20,193 (+78.4%), from €25,751 to €45,945
- Other debts -€11,053
down €11,053 (-69.5%), from €15,898 to €4,845
- Gross operating margin +€24,085
up €24,085 (+34.4%), from €70,029 to €94,114
- Depreciation -€12,115
down €12,115 (-53.6%), from €22,586 to €10,471
- Taxes +€4,955
up €4,955 (+43.0%), from €11,519 to €16,474
- Financial charges +€4,720
up €4,720 (+42.4%), from €11,133 to €15,853
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €687,812 | €906,587 | +€218,774 | +31.8% |
| Fixed assets | 21/28 | €345,509 | €852,504 | +€506,995 | +146.7% |
| Tangible fixed assets | 22/27 | €345,509 | €852,504 | +€506,995 | +146.7% |
| Land and buildings | 22 | €331,116 | €848,582 | +€517,466 | +156.3% |
| Plant, machinery and equipment | 23 | €7,823 | €3,922 | -€3,901 | -49.9% |
| Furniture and vehicles | 24 | €6,570 | - | -€6,570 | |
| Current assets | 29/58 | €342,303 | €54,082 | -€288,221 | -84.2% |
| Amounts receivable within one year | 40/41 | €118,605 | €50,340 | -€68,265 | -57.6% |
| Trade receivables | 40 | €116,712 | €27,840 | -€88,872 | -76.1% |
| Other amounts receivable | 41 | €1,893 | €22,500 | +€20,607 | +1088.7% |
| Cash at bank and in hand | 54/58 | €219,645 | €2,088 | -€217,556 | -99.0% |
| Deferred charges and accrued income | 490/1 | €4,054 | €1,654 | -€2,400 | -59.2% |
| Total equity and liabilities | 10/49 | €687,812 | €906,587 | +€218,774 | +31.8% |
| Equity | 10/15 | €127,529 | €178,126 | +€50,597 | +39.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €117,529 | €168,126 | +€50,597 | +43.1% |
| Distributable reserves | 133 | €117,529 | €168,126 | +€50,597 | +43.1% |
| Amounts payable | 17/49 | €560,283 | €728,460 | +€168,177 | +30.0% |
| Amounts payable after more than one year | 17 | €511,726 | €659,369 | +€147,644 | +28.9% |
| Financial debts | 170/4 | €511,726 | €659,369 | +€147,644 | +28.9% |
| Amounts payable within one year | 42/48 | €48,557 | €69,091 | +€20,534 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €25,751 | €45,945 | +€20,193 | +78.4% |
| Financial debts | 43 | - | €2,204 | +€2,204 | |
| Credit institutions | 430/8 | - | €2,204 | +€2,204 | |
| Trade debts | 44 | €1,249 | €7,905 | +€6,656 | +533.0% |
| Suppliers | 440/4 | €1,249 | €7,905 | +€6,656 | +533.0% |
| Taxes, remuneration and social security | 45 | €5,659 | €8,192 | +€2,532 | +44.7% |
| Taxes | 450/3 | €5,659 | €8,192 | +€2,532 | +44.7% |
| Other amounts payable | 47/48 | €15,898 | €4,845 | -€11,053 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,586 | €10,471 | -€12,115 | -53.6% |
| Other operating charges | 640/8 | €1,392 | €759 | -€633 | -45.5% |
| Gross operating margin | 9900 | €70,029 | €94,114 | +€24,085 | +34.4% |
| Operating profit (loss) | 9901 | €46,052 | €82,884 | +€36,832 | +80.0% |
| Financial income | 75/76B | €101 | €40 | -€61 | -60.4% |
| Recurring financial income | 75 | €101 | €40 | -€61 | -60.4% |
| Financial charges | 65/66B | €11,133 | €15,853 | +€4,720 | +42.4% |
| Recurring financial charges | 65 | €11,133 | €15,853 | +€4,720 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €35,020 | €67,071 | +€32,051 | +91.5% |
| Income taxes | 67/77 | €11,519 | €16,474 | +€4,955 | +43.0% |
| Profit (loss) for the period | 9904 | €23,502 | €50,597 | +€27,096 | +115.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,502 | €50,597 | +€27,096 | +115.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.