JEROSHIMA: what changed
What changed
JEROSHIMA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€4,188
2024 · €2,874+€1,314
Equity
€51,279
2024 · €47,924+€3,355
Cash
€16
2024 · €68-€52
Balance sheet total
€634,986
2024 · €593,868+€41,118
Largest movements
Assets
- Receivables within one year +€36,981
up €36,981 (+7.0%), from €526,256 to €563,236
of which Trade receivables: +€37,679
Equity and liabilities
- Debts after one year +€22,998
new in 2025: €22,998
- Other debts +€10,072
up €10,072 (+1.9%), from €538,341 to €548,413
Income statement
- Depreciation -€1,104
down €1,104 (-56.9%), from €1,940 to €837
- Gross operating margin +€1,084
up €1,084 (+29.5%), from €3,673 to €4,757
- Financial charges +€929
up €929 (+152%), from €611 to €1,540
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,874
Gross operating margin
+€1,084
Depreciation
+€1,104
Other operating charges
+€27
Financial income
+€2
Financial charges
-€929
Taxes
+€26
Result 2025
€4,188
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€26,690
Investment
€0
Financing
+€26,638
Cash 2024
€68
From operations (derived)
-€26,690
Net result for the year
+€4,188
Depreciation
+€837
Receivables within one year
-€36,981
Deferred charges and accrued income
-€5,025
Trade debts
-€947
Tax, wage and social debts
+€1,166
Other debts
+€10,072
Financing
+€26,638
Debts after one year
+€22,998
Current portion of long-term debt
+€3,006
Short-term financial debts
+€1,467
Contributions, distributions and other
-€833
Cash 2025
€16
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,868 | €634,986 | +€41,118 | +6.9% |
| Fixed assets | 21/28 | €2,732 | €1,896 | -€837 | -30.6% |
| Tangible fixed assets | 22/27 | €2,732 | €1,896 | -€837 | -30.6% |
| Plant, machinery and equipment | 23 | €754 | €384 | -€370 | -49.1% |
| Furniture and vehicles | 24 | €1,978 | €1,511 | -€466 | -23.6% |
| Current assets | 29/58 | €591,136 | €633,090 | +€41,954 | +7.1% |
| Amounts receivable within one year | 40/41 | €526,256 | €563,236 | +€36,981 | +7.0% |
| Trade receivables | 40 | €419,240 | €456,919 | +€37,679 | +9.0% |
| Other amounts receivable | 41 | €107,015 | €106,317 | -€698 | -0.7% |
| Cash at bank and in hand | 54/58 | €68 | €16 | -€52 | -77.0% |
| Deferred charges and accrued income | 490/1 | €64,812 | €69,838 | +€5,025 | +7.8% |
| Total equity and liabilities | 10/49 | €593,868 | €634,986 | +€41,118 | +6.9% |
| Equity | 10/15 | €47,924 | €51,279 | +€3,355 | +7.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,524 | €38,879 | +€3,355 | +9.4% |
| Tax-exempt reserves | 132 | €38 | €38 | = | 0.0% |
| Distributable reserves | 133 | €35,486 | €38,841 | +€3,355 | +9.5% |
| Amounts payable | 17/49 | €545,944 | €583,707 | +€37,763 | +6.9% |
| Amounts payable after more than one year | 17 | - | €22,998 | +€22,998 | |
| Financial debts | 170/4 | - | €22,998 | +€22,998 | |
| Amounts payable within one year | 42/48 | €545,944 | €560,709 | +€14,765 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €2,621 | €5,627 | +€3,006 | +115% |
| Financial debts | 43 | - | €1,467 | +€1,467 | |
| Credit institutions | 430/8 | - | €1,467 | +€1,467 | |
| Trade debts | 44 | €1,607 | €660 | -€947 | -58.9% |
| Suppliers | 440/4 | €1,607 | €660 | -€947 | -58.9% |
| Taxes, remuneration and social security | 45 | €3,375 | €4,542 | +€1,166 | +34.6% |
| Taxes | 450/3 | €3,375 | €4,542 | +€1,166 | +34.6% |
| Other amounts payable | 47/48 | €538,341 | €548,413 | +€10,072 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,940 | €837 | -€1,104 | -56.9% |
| Other operating charges | 640/8 | €1,044 | €1,016 | -€27 | -2.6% |
| Gross operating margin | 9900 | €3,673 | €4,757 | +€1,084 | +29.5% |
| Operating profit (loss) | 9901 | €689 | €2,904 | +€2,215 | +322% |
| Financial income | 75/76B | €5,000 | €5,002 | +€2 | 0.0% |
| Recurring financial income | 75 | €5,000 | €5,002 | +€2 | 0.0% |
| Financial charges | 65/66B | €611 | €1,540 | +€929 | +152% |
| Recurring financial charges | 65 | €611 | €1,540 | +€929 | +152% |
| Profit (loss) for the period before taxes | 9903 | €5,078 | €6,366 | +€1,288 | +25.4% |
| Income taxes | 67/77 | €2,204 | €2,178 | -€26 | -1.2% |
| Profit (loss) for the period | 9904 | €2,874 | €4,188 | +€1,314 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,874 | €4,188 | +€1,314 | +45.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.