JERRY'S: 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'S
Largest movements
- Receivables within one year +€12,479
up €12,479 (+65.1%), from €19,158 to €31,636
of which Trade receivables: +€13,443
- Stocks and contracts +€10,441
up €10,441 (+57.3%), from €18,232 to €28,673
- Cash -€7,861
down €7,861 (-60.6%), from €12,964 to €5,103
mainly Receivables within one year (-€12,479) and Stocks and contracts (-€10,441)
- Tangible fixed assets -€4,671
down €4,671 (-39.5%), from €11,831 to €7,159
of which Furniture and vehicles: -€4,850
- Deferred charges and accrued income -€902
down €902 (-100.0%), from €902 to €0
- Accrued charges and deferred income +€12,136
up €12,136 (+7432.7%), from €163 to €12,299
- Debts after one year -€4,678
down €4,678 (-100.0%), from €4,678 to €0
- Tax, wage and social debts +€2,308
up €2,308, from €0 to €2,308
- Profit (loss) carried forward +€1,971
up €1,971 (+18.2%), from -€10,837 to -€8,866
- Trade debts -€1,753
down €1,753 (-16.6%), from €10,558 to €8,805
- Staff costs +€11,892
up €11,892 (+326.8%), from €3,639 to €15,532
- Taxes +€6,759
new in 2025: €6,759
- Gross operating margin -€2,772
down €2,772 (-7.6%), from €36,663 to €33,891
- Financial charges +€737
up €737 (+56.6%), from €1,303 to €2,040
- Other operating charges +€410
up €410 (+77.0%), from €532 to €942
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 | €68,344 | €77,586 | +€9,242 | +13.5% |
| Formation expenses | 20 | €477 | €233 | -€244 | -51.1% |
| Fixed assets | 21/28 | €16,612 | €11,940 | -€4,671 | -28.1% |
| Tangible fixed assets | 22/27 | €11,831 | €7,159 | -€4,671 | -39.5% |
| Plant, machinery and equipment | 23 | €2,715 | €2,894 | +€179 | +6.6% |
| Furniture and vehicles | 24 | €9,115 | €4,265 | -€4,850 | -53.2% |
| Financial fixed assets | 28 | €4,781 | €4,781 | = | 0.0% |
| Current assets | 29/58 | €51,255 | €65,413 | +€14,158 | +27.6% |
| Stocks and contracts in progress | 3 | €18,232 | €28,673 | +€10,441 | +57.3% |
| Stocks | 30/36 | €18,232 | €28,673 | +€10,441 | +57.3% |
| Amounts receivable within one year | 40/41 | €19,158 | €31,636 | +€12,479 | +65.1% |
| Trade receivables | 40 | €12,211 | €25,653 | +€13,443 | +110.1% |
| Other amounts receivable | 41 | €6,947 | €5,983 | -€964 | -13.9% |
| Cash at bank and in hand | 54/58 | €12,964 | €5,103 | -€7,861 | -60.6% |
| Deferred charges and accrued income | 490/1 | €902 | €0 | -€902 | -100.0% |
| Total equity and liabilities | 10/49 | €68,344 | €77,586 | +€9,242 | +13.5% |
| Equity | 10/15 | -€837 | €1,134 | +€1,971 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,837 | -€8,866 | +€1,971 | +18.2% |
| Amounts payable | 17/49 | €69,181 | €76,452 | +€7,271 | +10.5% |
| Amounts payable after more than one year | 17 | €4,678 | €0 | -€4,678 | -100.0% |
| Financial debts | 170/4 | €4,678 | €0 | -€4,678 | -100.0% |
| Amounts payable within one year | 42/48 | €64,339 | €64,153 | -€187 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €4,981 | €4,678 | -€303 | -6.1% |
| Trade debts | 44 | €10,558 | €8,805 | -€1,753 | -16.6% |
| Suppliers | 440/4 | €10,558 | €8,805 | -€1,753 | -16.6% |
| Taxes, remuneration and social security | 45 | €0 | €2,308 | +€2,308 | |
| Taxes | 450/3 | €0 | €2,308 | +€2,308 | |
| Other amounts payable | 47/48 | €48,800 | €48,361 | -€438 | -0.9% |
| Accrued charges and deferred income | 492/3 | €163 | €12,299 | +€12,136 | +7432.7% |
| Remuneration, social security and pensions | 62 | €3,639 | €15,532 | +€11,892 | +326.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,582 | €6,648 | +€66 | +1.0% |
| Other operating charges | 640/8 | €532 | €942 | +€410 | +77.0% |
| Gross operating margin | 9900 | €36,663 | €33,891 | -€2,772 | -7.6% |
| Operating profit (loss) | 9901 | €25,910 | €10,770 | -€15,140 | -58.4% |
| Financial income | 75/76B | €192 | €0 | -€192 | -100.0% |
| Recurring financial income | 75 | €192 | €0 | -€192 | -100.0% |
| Financial charges | 65/66B | €1,303 | €2,040 | +€737 | +56.6% |
| Recurring financial charges | 65 | €1,303 | €2,040 | +€737 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €24,799 | €8,730 | -€16,069 | -64.8% |
| Income taxes | 67/77 | - | €6,759 | +€6,759 | |
| Profit (loss) for the period | 9904 | €24,799 | €1,971 | -€22,828 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,799 | €1,971 | -€22,828 | -92.1% |
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 9 October 2026 via checked.be.