Jerpa-Consulting: 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.
Jerpa-Consulting
Largest movements
- Cash +€17,467
up €17,467 (+83.3%), from €20,972 to €38,439
mainly Net result for the year (+€136,835) and Depreciation (+€20,031)
- Tangible fixed assets -€13,171
down €13,171 (-3.8%), from €344,893 to €331,722
of which Land and buildings: -€15,705
- Current investments +€12,000
up €12,000 (+48.0%), from €25,000 to €37,000
- Receivables after one year -€7,500
down €7,500 (-75.0%), from €10,000 to €2,500
- Receivables within one year -€6,469
down €6,469 (-16.9%), from €38,171 to €31,702
of which Trade receivables: -€6,155
- Reserves +€130,835
up €130,835 (+1,308%), from €10,000 to €140,835
- Other debts -€110,787
down €110,787 (-90.1%), from €123,004 to €12,217
- Debts after one year -€36,974
down €36,974 (-12.9%), from €286,975 to €250,000
- Current portion of long-term debt +€20,000
new in 2025: €20,000
- Other operating charges -€41,506
down €41,506 (-92.3%), from €44,974 to €3,468
- Gross operating margin +€39,351
up €39,351 (+21.3%), from €184,434 to €223,785
- Taxes +€15,438
up €15,438 (+63.4%), from €24,361 to €39,799
- Financial charges +€11,514
up €11,514 (+372%), from €3,098 to €14,612
- Depreciation -€8,274
down €8,274 (-29.2%), from €28,305 to €20,031
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.
Derived cash bridge
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 | €442,127 | €443,457 | +€1,330 | +0.3% |
| Fixed assets | 21/28 | €344,893 | €331,722 | -€13,171 | -3.8% |
| Tangible fixed assets | 22/27 | €344,893 | €331,722 | -€13,171 | -3.8% |
| Land and buildings | 22 | €335,722 | €320,018 | -€15,705 | -4.7% |
| Furniture and vehicles | 24 | €9,171 | €11,704 | +€2,533 | +27.6% |
| Current assets | 29/58 | €97,234 | €111,735 | +€14,501 | +14.9% |
| Amounts receivable after more than one year | 29 | €10,000 | €2,500 | -€7,500 | -75.0% |
| Other amounts receivable | 291 | €10,000 | €2,500 | -€7,500 | -75.0% |
| Amounts receivable within one year | 40/41 | €38,171 | €31,702 | -€6,469 | -16.9% |
| Trade receivables | 40 | €37,857 | €31,702 | -€6,155 | -16.3% |
| Other amounts receivable | 41 | €314 | - | -€314 | |
| Current investments | 50/53 | €25,000 | €37,000 | +€12,000 | +48.0% |
| Cash at bank and in hand | 54/58 | €20,972 | €38,439 | +€17,467 | +83.3% |
| Deferred charges and accrued income | 490/1 | €3,091 | €2,095 | -€996 | -32.2% |
| Total equity and liabilities | 10/49 | €442,127 | €443,457 | +€1,330 | +0.3% |
| Equity | 10/15 | €12,500 | €143,335 | +€130,835 | +1,047% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,000 | €140,835 | +€130,835 | +1,308% |
| Distributable reserves | 133 | €10,000 | €140,835 | +€130,835 | +1,308% |
| Amounts payable | 17/49 | €429,627 | €300,122 | -€129,505 | -30.1% |
| Amounts payable after more than one year | 17 | €286,975 | €250,000 | -€36,974 | -12.9% |
| Financial debts | 170/4 | €286,975 | €250,000 | -€36,974 | -12.9% |
| Amounts payable within one year | 42/48 | €142,653 | €50,122 | -€92,531 | -64.9% |
| Current portion of amounts payable after more than one year | 42 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €1,205 | €2,542 | +€1,337 | +111% |
| Suppliers | 440/4 | €1,205 | €2,542 | +€1,337 | +111% |
| Taxes, remuneration and social security | 45 | €18,444 | €15,363 | -€3,081 | -16.7% |
| Taxes | 450/3 | €18,444 | €15,363 | -€3,081 | -16.7% |
| Other amounts payable | 47/48 | €123,004 | €12,217 | -€110,787 | -90.1% |
| Remuneration, social security and pensions | 62 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,305 | €20,031 | -€8,274 | -29.2% |
| Other operating charges | 640/8 | €44,974 | €3,468 | -€41,506 | -92.3% |
| Non-recurring operating charges | 66A | €805 | €9,846 | +€9,041 | +1,123% |
| Gross operating margin | 9900 | €184,434 | €223,785 | +€39,351 | +21.3% |
| Operating profit (loss) | 9901 | €109,851 | €190,440 | +€80,590 | +73.4% |
| Financial income | 75/76B | €3,999 | €806 | -€3,193 | -79.8% |
| Recurring financial income | 75 | €3,999 | €806 | -€3,193 | -79.8% |
| Financial charges | 65/66B | €3,098 | €14,612 | +€11,514 | +372% |
| Recurring financial charges | 65 | €3,098 | €14,612 | +€11,514 | +372% |
| Profit (loss) for the period before taxes | 9903 | €110,751 | €176,635 | +€65,883 | +59.5% |
| Income taxes | 67/77 | €24,361 | €39,799 | +€15,438 | +63.4% |
| Profit (loss) for the period | 9904 | €86,390 | €136,835 | +€50,445 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €86,390 | €136,835 | +€50,445 | +58.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.