Jerte: 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.
Jerte
Largest movements
- Tangible fixed assets +€1,969
up €1,969 (+2.0%), from €96,177 to €98,146
of which Plant, machinery and equipment: +€5,699
- Debts after one year -€10,909
down €10,909 (-39.1%), from €27,896 to €16,987
- Other debts +€7,105
up €7,105 (+14.4%), from €49,489 to €56,594
- Profit (loss) carried forward +€4,472
up €4,472 (+40.6%), from -€11,015 to -€6,543
- Gross operating margin -€1,365
down €1,365 (-11.7%), from €11,618 to €10,253
- Depreciation +€348
up €348 (+9.3%), from €3,730 to €4,077
- Financial charges -€312
down €312 (-21.2%), from €1,472 to €1,160
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 | €97,804 | €98,687 | +€883 | +0.9% |
| Fixed assets | 21/28 | €96,177 | €98,146 | +€1,969 | +2.0% |
| Tangible fixed assets | 22/27 | €96,177 | €98,146 | +€1,969 | +2.0% |
| Land and buildings | 22 | €96,177 | €92,448 | -€3,730 | -3.9% |
| Plant, machinery and equipment | 23 | - | €5,699 | +€5,699 | |
| Current assets | 29/58 | €1,627 | €541 | -€1,086 | -66.8% |
| Amounts receivable within one year | 40/41 | €285 | - | -€285 | |
| Trade receivables | 40 | €285 | - | -€285 | |
| Cash at bank and in hand | 54/58 | €1,266 | €445 | -€821 | -64.8% |
| Deferred charges and accrued income | 490/1 | €77 | €96 | +€19 | +25.2% |
| Total equity and liabilities | 10/49 | €97,804 | €98,687 | +€883 | +0.9% |
| Equity | 10/15 | €8,985 | €13,457 | +€4,472 | +49.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,015 | -€6,543 | +€4,472 | +40.6% |
| Amounts payable | 17/49 | €88,819 | €85,230 | -€3,589 | -4.0% |
| Amounts payable after more than one year | 17 | €27,896 | €16,987 | -€10,909 | -39.1% |
| Financial debts | 170/4 | €27,896 | €16,987 | -€10,909 | -39.1% |
| Amounts payable within one year | 42/48 | €60,223 | €67,543 | +€7,320 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €10,588 | €10,909 | +€321 | +3.0% |
| Trade debts | 44 | €146 | €40 | -€107 | -72.8% |
| Suppliers | 440/4 | €146 | €40 | -€107 | -72.8% |
| Other amounts payable | 47/48 | €49,489 | €56,594 | +€7,105 | +14.4% |
| Accrued charges and deferred income | 492/3 | €700 | €700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,730 | €4,077 | +€348 | +9.3% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €11,618 | €10,253 | -€1,365 | -11.7% |
| Operating profit (loss) | 9901 | €7,360 | €5,632 | -€1,729 | -23.5% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €1,472 | €1,160 | -€312 | -21.2% |
| Recurring financial charges | 65 | €1,472 | €1,160 | -€312 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €5,889 | €4,472 | -€1,417 | -24.1% |
| Profit (loss) for the period | 9904 | €5,889 | €4,472 | -€1,417 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,889 | €4,472 | -€1,417 | -24.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.