JERONIMO CTRL: 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 CTRL
Largest movements
- Current investments +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Cash -€12,784
down €12,784 (-42.6%), from €30,012 to €17,228
mainly Contributions, distributions and other (-€59,808) and Current investments (-€20,000)
- Tangible fixed assets -€11,967
down €11,967 (-80.2%), from €14,923 to €2,956
of which Leasing and similar rights: -€9,092
- Deferred charges and accrued income -€2,167
down €2,167 (-72.0%), from €3,010 to €843
- Tax, wage and social debts -€18,041
down €18,041 (-69.0%), from €26,139 to €8,099
- Profit (loss) carried forward +€10,794
up €10,794 (+18.0%), from €59,808 to €70,602
- Other debts +€3,268
new in 2025: €3,268
- Trade debts -€2,710
down €2,710 (-65.7%), from €4,124 to €1,414
- Gross operating margin +€8,551
up €8,551 (+9.6%), from €88,619 to €97,170
- Depreciation -€8,396
down €8,396 (-74.5%), from €11,271 to €2,875
- Taxes +€2,730
up €2,730 (+15.8%), from €17,280 to €20,010
- Financial income -€2,314
down €2,314 (-85.6%), from €2,704 to €390
- Financial charges +€2,091
up €2,091 (+1031.0%), from €203 to €2,293
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 | €92,638 | €85,950 | -€6,688 | -7.2% |
| Fixed assets | 21/28 | €14,923 | €2,956 | -€11,967 | -80.2% |
| Tangible fixed assets | 22/27 | €14,923 | €2,956 | -€11,967 | -80.2% |
| Plant, machinery and equipment | 23 | €1,016 | €654 | -€362 | -35.6% |
| Furniture and vehicles | 24 | €4,815 | €2,303 | -€2,513 | -52.2% |
| Leasing and similar rights | 25 | €9,092 | - | -€9,092 | |
| Current assets | 29/58 | €77,714 | €82,993 | +€5,279 | +6.8% |
| Amounts receivable within one year | 40/41 | €14,692 | €14,923 | +€230 | +1.6% |
| Trade receivables | 40 | €14,087 | €14,816 | +€730 | +5.2% |
| Other amounts receivable | 41 | €606 | €106 | -€500 | -82.5% |
| Current investments | 50/53 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €30,012 | €17,228 | -€12,784 | -42.6% |
| Deferred charges and accrued income | 490/1 | €3,010 | €843 | -€2,167 | -72.0% |
| Total equity and liabilities | 10/49 | €92,638 | €85,950 | -€6,688 | -7.2% |
| Equity | 10/15 | €62,308 | €73,102 | +€10,794 | +17.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,808 | €70,602 | +€10,794 | +18.0% |
| Amounts payable | 17/49 | €30,329 | €12,848 | -€17,482 | -57.6% |
| Amounts payable within one year | 42/48 | €30,264 | €12,781 | -€17,483 | -57.8% |
| Trade debts | 44 | €4,124 | €1,414 | -€2,710 | -65.7% |
| Suppliers | 440/4 | €4,124 | €1,414 | -€2,710 | -65.7% |
| Taxes, remuneration and social security | 45 | €26,139 | €8,099 | -€18,041 | -69.0% |
| Taxes | 450/3 | €26,139 | €8,099 | -€18,041 | -69.0% |
| Other amounts payable | 47/48 | - | €3,268 | +€3,268 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €4,472 | €12,909 | +€8,438 | +188.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,271 | €2,875 | -€8,396 | -74.5% |
| Other operating charges | 640/8 | €2,761 | €1,780 | -€982 | -35.5% |
| Gross operating margin | 9900 | €88,619 | €97,170 | +€8,551 | +9.6% |
| Operating profit (loss) | 9901 | €74,587 | €92,515 | +€17,928 | +24.0% |
| Financial income | 75/76B | €2,704 | €390 | -€2,314 | -85.6% |
| Recurring financial income | 75 | €2,704 | €390 | -€2,314 | -85.6% |
| Financial charges | 65/66B | €203 | €2,293 | +€2,091 | +1031.0% |
| Recurring financial charges | 65 | €203 | €2,293 | +€2,091 | +1031.0% |
| Profit (loss) for the period before taxes | 9903 | €77,088 | €90,612 | +€13,524 | +17.5% |
| Income taxes | 67/77 | €17,280 | €20,010 | +€2,730 | +15.8% |
| Profit (loss) for the period | 9904 | €59,808 | €70,602 | +€10,794 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,808 | €70,602 | +€10,794 | +18.0% |
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.