JERUCO: 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.
JERUCO
Largest movements
- Cash +€34,330
up €34,330 (+263%), from €13,049 to €47,378
mainly Net result for the year (+€36,994) and Tax, wage and social debts (+€6,406)
- Receivables within one year +€10,160
up €10,160 (+103%), from €9,840 to €20,000
of which Other amounts receivable: +€15,000
- Profit (loss) carried forward +€36,994
up €36,994 (+263%), from €14,069 to €51,063
- Tax, wage and social debts +€6,406
up €6,406 (+110%), from €5,820 to €12,226
- Trade debts +€1,089
new in 2025: €1,089
- Gross operating margin +€29,248
up €29,248 (+164%), from €17,786 to €47,034
- Taxes +€6,300
up €6,300 (+191%), from €3,300 to €9,600
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 | €22,889 | €67,378 | +€44,490 | +194% |
| Current assets | 29/58 | €22,889 | €67,378 | +€44,490 | +194% |
| Amounts receivable within one year | 40/41 | €9,840 | €20,000 | +€10,160 | +103% |
| Trade receivables | 40 | €4,840 | - | -€4,840 | |
| Other amounts receivable | 41 | €5,000 | €20,000 | +€15,000 | +300% |
| Cash at bank and in hand | 54/58 | €13,049 | €47,378 | +€34,330 | +263% |
| Total equity and liabilities | 10/49 | €22,889 | €67,378 | +€44,490 | +194% |
| Equity | 10/15 | €17,069 | €54,063 | +€36,994 | +217% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,069 | €51,063 | +€36,994 | +263% |
| Amounts payable | 17/49 | €5,820 | €13,315 | +€7,495 | +129% |
| Amounts payable within one year | 42/48 | €5,820 | €13,315 | +€7,495 | +129% |
| Trade debts | 44 | - | €1,089 | +€1,089 | |
| Suppliers | 440/4 | - | €1,089 | +€1,089 | |
| Taxes, remuneration and social security | 45 | €5,820 | €12,226 | +€6,406 | +110% |
| Taxes | 450/3 | €5,820 | €12,226 | +€6,406 | +110% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €17,786 | €47,034 | +€29,248 | +164% |
| Operating profit (loss) | 9901 | €17,399 | €46,635 | +€29,236 | +168% |
| Financial charges | 65/66B | €30 | €40 | +€10 | +34.7% |
| Recurring financial charges | 65 | €30 | €40 | +€10 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €17,369 | €46,594 | +€29,225 | +168% |
| Income taxes | 67/77 | €3,300 | €9,600 | +€6,300 | +191% |
| Profit (loss) for the period | 9904 | €14,069 | €36,994 | +€22,925 | +163% |
| Profit (loss) for the period to be appropriated | 9905 | €14,069 | €36,994 | +€22,925 | +163% |
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 14 October 2026 via checked.be.