JERRIMMO: 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.
JERRIMMO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€38,591
up €38,591 (+1543.6%), from €2,500 to €41,091
of which Distributable reserves: +€41,091
- Other debts -€27,468
down €27,468 (-18.2%), from €150,710 to €123,242
- Debts after one year -€25,833
down €25,833 (-16.0%), from €161,796 to €135,962
- Provisions +€15,014
new in 2025: €15,014
- Tax, wage and social debts -€6,248
down €6,248 (-32.4%), from €19,271 to €13,023
- Provisions +€15,014
new in 2025: €15,014
- Gross operating margin -€5,608
down €5,608 (-5.6%), from €99,349 to €93,740
- Financial charges -€4,002
down €4,002 (-38.8%), from €10,327 to €6,325
- Depreciation +€1,066
up €1,066 (+9.4%), from €11,369 to €12,436
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 | €516,241 | €512,564 | -€3,676 | -0.7% |
| Fixed assets | 21/28 | €440,601 | €435,898 | -€4,703 | -1.1% |
| Tangible fixed assets | 22/27 | €440,601 | €435,898 | -€4,703 | -1.1% |
| Furniture and vehicles | 24 | €745 | €8,018 | +€7,273 | +976.0% |
| Other tangible fixed assets | 26 | €439,856 | €427,879 | -€11,976 | -2.7% |
| Current assets | 29/58 | €75,640 | €76,667 | +€1,027 | +1.4% |
| Amounts receivable within one year | 40/41 | - | €531 | +€531 | |
| Trade receivables | 40 | - | €526 | +€526 | |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Cash at bank and in hand | 54/58 | €73,240 | €74,699 | +€1,458 | +2.0% |
| Deferred charges and accrued income | 490/1 | €2,400 | €1,437 | -€962 | -40.1% |
| Total equity and liabilities | 10/49 | €516,241 | €512,564 | -€3,676 | -0.7% |
| Equity | 10/15 | €27,500 | €66,091 | +€38,591 | +140.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €41,091 | +€38,591 | +1543.6% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | - | €41,091 | +€41,091 | |
| Provisions and deferred taxes | 16 | - | €15,014 | +€15,014 | |
| Provisions for liabilities and charges | 160/5 | - | €15,014 | +€15,014 | |
| Other liabilities and charges | 164/5 | - | €15,014 | +€15,014 | |
| Amounts payable | 17/49 | €488,741 | €431,459 | -€57,281 | -11.7% |
| Amounts payable after more than one year | 17 | €161,796 | €135,962 | -€25,833 | -16.0% |
| Financial debts | 170/4 | €161,796 | €135,962 | -€25,833 | -16.0% |
| Amounts payable within one year | 42/48 | €322,928 | €291,533 | -€31,395 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €145,736 | €146,632 | +€896 | +0.6% |
| Trade debts | 44 | €7,211 | €8,636 | +€1,425 | +19.8% |
| Suppliers | 440/4 | €7,211 | €8,636 | +€1,425 | +19.8% |
| Taxes, remuneration and social security | 45 | €19,271 | €13,023 | -€6,248 | -32.4% |
| Taxes | 450/3 | €19,271 | €13,023 | -€6,248 | -32.4% |
| Other amounts payable | 47/48 | €150,710 | €123,242 | -€27,468 | -18.2% |
| Accrued charges and deferred income | 492/3 | €4,017 | €3,964 | -€53 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,369 | €12,436 | +€1,066 | +9.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €15,014 | +€15,014 | |
| Other operating charges | 640/8 | €4,124 | €4,412 | +€288 | +7.0% |
| Gross operating margin | 9900 | €99,349 | €93,740 | -€5,608 | -5.6% |
| Operating profit (loss) | 9901 | €83,856 | €61,878 | -€21,977 | -26.2% |
| Financial income | 75/76B | €0 | €5 | +€5 | +9420.0% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +9420.0% |
| Financial charges | 65/66B | €10,327 | €6,325 | -€4,002 | -38.8% |
| Recurring financial charges | 65 | €10,327 | €6,325 | -€4,002 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €73,529 | €55,558 | -€17,971 | -24.4% |
| Income taxes | 67/77 | €16,233 | €16,968 | +€734 | +4.5% |
| Profit (loss) for the period | 9904 | €57,296 | €38,591 | -€18,705 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,296 | €38,591 | -€18,705 | -32.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.