JERRY JONES: 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.
JERRY JONES
Largest movements
- Receivables within one year -€15,486
down €15,486 (-46.7%), from €33,160 to €17,674
of which Other amounts receivable: -€11,122
- Stocks and contracts -€7,950
no longer reported in 2024 (was €7,950)
- Cash -€5,076
down €5,076 (-97.3%), from €5,216 to €140
mainly Accrued charges and deferred income (-€68,482) and Trade debts (-€63,288)
- Deferred charges and accrued income -€3,811
down €3,811 (-77.0%), from €4,950 to €1,138
- Tangible fixed assets -€2,639
no longer reported in 2024 (was €2,639)
of which Plant, machinery and equipment: -€2,565
- Other debts +€74,711
new in 2024: €74,711
- Accrued charges and deferred income -€68,482
down €68,482 (-99.2%), from €69,023 to €541
- Trade debts -€63,288
down €63,288 (-35.4%), from €178,685 to €115,397
- Profit (loss) carried forward +€51,637
up €51,637 (+16.4%), from -€314,060 to -€262,423
- Tax, wage and social debts -€29,692
down €29,692 (-29.1%), from €101,920 to €72,228
of which Remuneration and social security: -€35,003
- Staff costs -€123,827
down €123,827 (-39.3%), from €315,285 to €191,459
- Gross operating margin -€45,532
down €45,532 (-14.8%), from €306,865 to €261,333
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,168 | €19,054 | -€35,114 | -64.8% |
| Fixed assets | 21/28 | €2,891 | €100 | -€2,791 | -96.6% |
| Intangible fixed assets | 21 | €252 | €100 | -€152 | -60.5% |
| Tangible fixed assets | 22/27 | €2,639 | - | -€2,639 | |
| Plant, machinery and equipment | 23 | €2,565 | - | -€2,565 | |
| Furniture and vehicles | 24 | €74 | - | -€74 | |
| Current assets | 29/58 | €51,277 | €18,954 | -€32,323 | -63.0% |
| Stocks and contracts in progress | 3 | €7,950 | - | -€7,950 | |
| Stocks | 30/36 | €7,950 | - | -€7,950 | |
| Amounts receivable within one year | 40/41 | €33,160 | €17,674 | -€15,486 | -46.7% |
| Trade receivables | 40 | €20,886 | €16,523 | -€4,363 | -20.9% |
| Other amounts receivable | 41 | €12,274 | €1,151 | -€11,122 | -90.6% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,216 | €140 | -€5,076 | -97.3% |
| Deferred charges and accrued income | 490/1 | €4,950 | €1,138 | -€3,811 | -77.0% |
| Total equity and liabilities | 10/49 | €54,168 | €19,054 | -€35,114 | -64.8% |
| Equity | 10/15 | -€295,460 | -€243,823 | +€51,637 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,060 | -€262,423 | +€51,637 | +16.4% |
| Amounts payable | 17/49 | €349,628 | €262,877 | -€86,751 | -24.8% |
| Amounts payable within one year | 42/48 | €280,605 | €262,336 | -€18,269 | -6.5% |
| Trade debts | 44 | €178,685 | €115,397 | -€63,288 | -35.4% |
| Suppliers | 440/4 | €178,685 | €115,397 | -€63,288 | -35.4% |
| Taxes, remuneration and social security | 45 | €101,920 | €72,228 | -€29,692 | -29.1% |
| Taxes | 450/3 | €39,691 | €45,001 | +€5,311 | +13.4% |
| Remuneration and social security | 454/9 | €62,229 | €27,226 | -€35,003 | -56.2% |
| Other amounts payable | 47/48 | - | €74,711 | +€74,711 | |
| Accrued charges and deferred income | 492/3 | €69,023 | €541 | -€68,482 | -99.2% |
| Non-recurring operating income | 76A | €14,712 | €86,516 | +€71,805 | +488% |
| Remuneration, social security and pensions | 62 | €315,285 | €191,459 | -€123,827 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,385 | €227 | -€1,158 | -83.6% |
| Other operating charges | 640/8 | €13,578 | €13,462 | -€115 | -0.9% |
| Non-recurring operating charges | 66A | €62 | €1,010 | +€948 | +1,536% |
| Gross operating margin | 9900 | €306,865 | €261,333 | -€45,532 | -14.8% |
| Operating profit (loss) | 9901 | -€23,444 | €55,175 | +€78,620 | |
| Financial income | 75/76B | €2,738 | €2,500 | -€238 | -8.7% |
| Recurring financial income | 75 | €2,738 | €2,500 | -€238 | -8.7% |
| Financial charges | 65/66B | €6,982 | €5,883 | -€1,099 | -15.7% |
| Recurring financial charges | 65 | €6,982 | €5,883 | -€1,099 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€27,688 | €51,793 | +€79,481 | |
| Income taxes | 67/77 | €313 | €156 | -€157 | -50.3% |
| Profit (loss) for the period | 9904 | -€28,001 | €51,637 | +€79,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,001 | €51,637 | +€79,638 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.