JERVICES: 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.
JERVICES
Largest movements
- Cash -€45,597
down €45,597 (-42.5%), from €107,271 to €61,675
mainly Net result for the year (-€21,183) and Other debts (-€15,569)
- Receivables within one year +€3,093
up €3,093 (+368.6%), from €839 to €3,932
- Profit (loss) carried forward -€21,183
down €21,183 (-371.7%), from -€5,699 to -€26,882
- Other debts -€15,569
no longer reported in 2025 (was €15,569)
- Tax, wage and social debts -€6,090
no longer reported in 2025 (was €6,090)
- Gross operating margin -€16,003
down €16,003 (-5916.4%), from -€270 to -€16,273
- Financial charges +€3,051
up €3,051 (+2101.4%), from €145 to €3,196
- Taxes -€2,395
down €2,395 (-94.0%), from €2,547 to €153
- Depreciation -€658
down €658 (-39.3%), from €1,674 to €1,017
- Financial income +€374
up €374 (+380.7%), from €98 to €473
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 | €109,786 | €66,128 | -€43,658 | -39.8% |
| Fixed assets | 21/28 | €1,017 | - | -€1,017 | |
| Tangible fixed assets | 22/27 | €1,017 | - | -€1,017 | |
| Furniture and vehicles | 24 | €1,017 | - | -€1,017 | |
| Current assets | 29/58 | €108,769 | €66,128 | -€42,641 | -39.2% |
| Amounts receivable within one year | 40/41 | €839 | €3,932 | +€3,093 | +368.6% |
| Other amounts receivable | 41 | €839 | €3,932 | +€3,093 | +368.6% |
| Cash at bank and in hand | 54/58 | €107,271 | €61,675 | -€45,597 | -42.5% |
| Deferred charges and accrued income | 490/1 | €659 | €521 | -€138 | -20.9% |
| Total equity and liabilities | 10/49 | €109,786 | €66,128 | -€43,658 | -39.8% |
| Equity | 10/15 | €86,937 | €65,754 | -€21,183 | -24.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €80,235 | €80,235 | = | 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% |
| Distributable reserves | 133 | €78,375 | €78,375 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,699 | -€26,882 | -€21,183 | -371.7% |
| Amounts payable | 17/49 | €22,849 | €374 | -€22,475 | -98.4% |
| Amounts payable within one year | 42/48 | €22,849 | €374 | -€22,475 | -98.4% |
| Trade debts | 44 | €1,190 | €374 | -€816 | -68.6% |
| Suppliers | 440/4 | €1,190 | €374 | -€816 | -68.6% |
| Taxes, remuneration and social security | 45 | €6,090 | - | -€6,090 | |
| Taxes | 450/3 | €6,090 | - | -€6,090 | |
| Other amounts payable | 47/48 | €15,569 | - | -€15,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,017 | -€658 | -39.3% |
| Other operating charges | 640/8 | €1,160 | €1,017 | -€142 | -12.3% |
| Gross operating margin | 9900 | -€270 | -€16,273 | -€16,003 | -5916.4% |
| Operating profit (loss) | 9901 | -€3,104 | -€18,307 | -€15,203 | -489.7% |
| Financial income | 75/76B | €98 | €473 | +€374 | +380.7% |
| Recurring financial income | 75 | €98 | €473 | +€374 | +380.7% |
| Financial charges | 65/66B | €145 | €3,196 | +€3,051 | +2101.4% |
| Recurring financial charges | 65 | €145 | €3,196 | +€3,051 | +2101.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,151 | -€21,030 | -€17,879 | -567.4% |
| Income taxes | 67/77 | €2,547 | €153 | -€2,395 | -94.0% |
| Profit (loss) for the period | 9904 | -€5,699 | -€21,183 | -€15,485 | -271.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,699 | -€21,183 | -€15,485 | -271.7% |
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 10 October 2026 via checked.be.