JERUZALEM: 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.
JERUZALEM
Largest movements
- Cash +€1,867
up €1,867 (+62.1%), from €3,005 to €4,872
mainly Contributions, distributions and other (+€10,000) and Other debts (+€1,305)
- Other debts +€1,305
up €1,305 (+18.6%), from €7,003 to €8,308
- Tax, wage and social debts +€509
up €509 (+103%), from €495 to €1,004
of which Taxes: +€520
- Gross operating margin +€761
up €761 (+10.8%), from -€7,065 to -€6,303
- Staff costs +€545
up €545 (+20.1%), from €2,716 to €3,261
- Financial charges +€144
new in 2025: €144
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 | €31,140 | €33,007 | +€1,867 | +6.0% |
| Fixed assets | 21/28 | €28,135 | €28,135 | = | 0.0% |
| Tangible fixed assets | 22/27 | €28,135 | €28,135 | = | 0.0% |
| Plant, machinery and equipment | 23 | €28,135 | €28,135 | = | 0.0% |
| Current assets | 29/58 | €3,005 | €4,872 | +€1,867 | +62.1% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,005 | €4,872 | +€1,867 | +62.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €31,140 | €33,007 | +€1,867 | +6.0% |
| Equity | 10/15 | €23,345 | €23,571 | +€226 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,885 | €3,111 | +€226 | +7.8% |
| Amounts payable | 17/49 | €7,795 | €9,435 | +€1,641 | +21.1% |
| Amounts payable within one year | 42/48 | €7,795 | €9,435 | +€1,641 | +21.1% |
| Trade debts | 44 | €297 | €124 | -€173 | -58.3% |
| Suppliers | 440/4 | €297 | €124 | -€173 | -58.3% |
| Taxes, remuneration and social security | 45 | €495 | €1,004 | +€509 | +103% |
| Taxes | 450/3 | €440 | €960 | +€520 | +118% |
| Remuneration and social security | 454/9 | €55 | €44 | -€11 | -20.2% |
| Other amounts payable | 47/48 | €7,003 | €8,308 | +€1,305 | +18.6% |
| Remuneration, social security and pensions | 62 | €2,716 | €3,261 | +€545 | +20.1% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | -€7,065 | -€6,303 | +€761 | +10.8% |
| Operating profit (loss) | 9901 | -€9,781 | -€9,630 | +€150 | +1.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €144 | +€144 | |
| Recurring financial charges | 65 | - | €144 | +€144 | |
| Profit (loss) for the period before taxes | 9903 | -€9,781 | -€9,774 | +€7 | +0.1% |
| Profit (loss) for the period | 9904 | -€9,781 | -€9,774 | +€7 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,781 | -€9,774 | +€7 | +0.1% |
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 15 October 2026 via checked.be.