JERRE: 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.
JERRE
Largest movements
- Cash +€1,679
up €1,679 (+499.6%), from €336 to €2,015
mainly Net result for the year (+€5,813) and Tax, wage and social debts (+€2,568)
- Receivables within one year -€910
down €910 (-30.1%), from €3,028 to €2,118
of which Other amounts receivable: -€3,028
- Tangible fixed assets -€413
no longer reported in 2025 (was €413)
- Profit (loss) carried forward +€5,813
up €5,813 (+10.5%), from -€55,405 to -€49,592
- Trade debts -€2,954
no longer reported in 2025 (was €2,954)
- Other debts -€2,651
down €2,651 (-7.5%), from €35,207 to €32,556
- Tax, wage and social debts +€2,568
new in 2025: €2,568
- Accrued charges and deferred income -€2,420
no longer reported in 2025 (was €2,420)
- Gross operating margin +€6,733
up €6,733 (+359.1%), from €1,875 to €8,607
- Taxes +€1,521
up €1,521 (+223.6%), from €680 to €2,201
- Depreciation -€207
down €207 (-33.3%), from €620 to €413
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 | €3,777 | €4,132 | +€355 | +9.4% |
| Fixed assets | 21/28 | €413 | - | -€413 | |
| Tangible fixed assets | 22/27 | €413 | - | -€413 | |
| Furniture and vehicles | 24 | €413 | - | -€413 | |
| Current assets | 29/58 | €3,364 | €4,132 | +€768 | +22.8% |
| Amounts receivable within one year | 40/41 | €3,028 | €2,118 | -€910 | -30.1% |
| Trade receivables | 40 | - | €2,118 | +€2,118 | |
| Other amounts receivable | 41 | €3,028 | - | -€3,028 | |
| Cash at bank and in hand | 54/58 | €336 | €2,015 | +€1,679 | +499.6% |
| Total equity and liabilities | 10/49 | €3,777 | €4,132 | +€355 | +9.4% |
| Equity | 10/15 | -€36,805 | -€30,992 | +€5,813 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,405 | -€49,592 | +€5,813 | +10.5% |
| Amounts payable | 17/49 | €40,582 | €35,124 | -€5,457 | -13.4% |
| Amounts payable within one year | 42/48 | €38,162 | €35,124 | -€3,037 | -8.0% |
| Trade debts | 44 | €2,954 | - | -€2,954 | |
| Suppliers | 440/4 | €2,954 | - | -€2,954 | |
| Taxes, remuneration and social security | 45 | - | €2,568 | +€2,568 | |
| Taxes | 450/3 | - | €2,568 | +€2,568 | |
| Other amounts payable | 47/48 | €35,207 | €32,556 | -€2,651 | -7.5% |
| Accrued charges and deferred income | 492/3 | €2,420 | - | -€2,420 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €620 | €413 | -€207 | -33.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €1,875 | €8,607 | +€6,733 | +359.1% |
| Operating profit (loss) | 9901 | €1,137 | €8,074 | +€6,937 | +609.9% |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,077 | €8,014 | +€6,937 | +644.4% |
| Income taxes | 67/77 | €680 | €2,201 | +€1,521 | +223.6% |
| Profit (loss) for the period | 9904 | €396 | €5,813 | +€5,416 | +1366.2% |
| Profit (loss) for the period to be appropriated | 9905 | €396 | €5,813 | +€5,416 | +1366.2% |
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 4 October 2026 via checked.be.