OLD JERUSALEM: what changed
Two fiscal 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.
OLD JERUSALEM
Largest movements
- Tangible fixed assets +€16,453
up €16,453 (+410.0%), from €4,013 to €20,467
of which Leasing and similar rights: +€19,456
- Receivables within one year -€9,762
down €9,762 (-56.8%), from €17,178 to €7,416
of which Trade receivables: -€5,874
- Cash -€2,695
down €2,695 (-5.5%), from €49,411 to €46,716
mainly Investment in fixed assets (net) (-€23,500) and Contributions, distributions and other (-€12,000)
- Intangible fixed assets -€1,050
down €1,050 (-14.3%), from €7,350 to €6,300
- Debts after one year +€13,344
new in 2025: €13,344
- Accrued charges and deferred income -€7,004
down €7,004 (-72.1%), from €9,721 to €2,717
- Other debts -€4,328
down €4,328 (-26.5%), from €16,328 to €12,000
- Current portion of long-term debt +€3,712
new in 2025: €3,712
- Profit (loss) carried forward -€3,530
down €3,530 (-10.3%), from €34,194 to €30,664
- Gross operating margin +€13,925
up €13,925 (+33.8%), from €41,250 to €55,175
- Staff costs +€9,985
up €9,985 (+47.2%), from €21,149 to €31,133
- Depreciation +€4,298
up €4,298 (+113.2%), from €3,798 to €8,096
- Other operating charges +€579
up €579 (+16.6%), from €3,489 to €4,067
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 | €78,553 | €81,499 | +€2,946 | +3.8% |
| Fixed assets | 21/28 | €11,963 | €27,367 | +€15,403 | +128.8% |
| Intangible fixed assets | 21 | €7,350 | €6,300 | -€1,050 | -14.3% |
| Tangible fixed assets | 22/27 | €4,013 | €20,467 | +€16,453 | +410.0% |
| Plant, machinery and equipment | 23 | €2,625 | - | -€2,625 | |
| Furniture and vehicles | 24 | €1,388 | €1,010 | -€378 | -27.2% |
| Leasing and similar rights | 25 | - | €19,456 | +€19,456 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €66,589 | €54,132 | -€12,457 | -18.7% |
| Amounts receivable within one year | 40/41 | €17,178 | €7,416 | -€9,762 | -56.8% |
| Trade receivables | 40 | €7,791 | €1,917 | -€5,874 | -75.4% |
| Other amounts receivable | 41 | €9,387 | €5,498 | -€3,889 | -41.4% |
| Cash at bank and in hand | 54/58 | €49,411 | €46,716 | -€2,695 | -5.5% |
| Total equity and liabilities | 10/49 | €78,553 | €81,499 | +€2,946 | +3.8% |
| Equity | 10/15 | €36,194 | €32,664 | -€3,530 | -9.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,194 | €30,664 | -€3,530 | -10.3% |
| Amounts payable | 17/49 | €42,359 | €48,835 | +€6,476 | +15.3% |
| Amounts payable after more than one year | 17 | - | €13,344 | +€13,344 | |
| Financial debts | 170/4 | - | €13,344 | +€13,344 | |
| Amounts payable within one year | 42/48 | €32,638 | €32,774 | +€136 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,712 | +€3,712 | |
| Trade debts | 44 | €5,797 | €5,352 | -€444 | -7.7% |
| Suppliers | 440/4 | €5,797 | €5,352 | -€444 | -7.7% |
| Taxes, remuneration and social security | 45 | €10,513 | €11,710 | +€1,197 | +11.4% |
| Taxes | 450/3 | €8,375 | €2,568 | -€5,806 | -69.3% |
| Remuneration and social security | 454/9 | €2,138 | €9,142 | +€7,003 | +327.5% |
| Other amounts payable | 47/48 | €16,328 | €12,000 | -€4,328 | -26.5% |
| Accrued charges and deferred income | 492/3 | €9,721 | €2,717 | -€7,004 | -72.1% |
| Remuneration, social security and pensions | 62 | €21,149 | €31,133 | +€9,985 | +47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,798 | €8,096 | +€4,298 | +113.2% |
| Other operating charges | 640/8 | €3,489 | €4,067 | +€579 | +16.6% |
| Gross operating margin | 9900 | €41,250 | €55,175 | +€13,925 | +33.8% |
| Operating profit (loss) | 9901 | €12,815 | €11,878 | -€937 | -7.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €415 | €866 | +€451 | +108.6% |
| Recurring financial charges | 65 | €415 | €866 | +€451 | +108.6% |
| Profit (loss) for the period before taxes | 9903 | €12,399 | €11,012 | -€1,388 | -11.2% |
| Income taxes | 67/77 | €2,986 | €2,542 | -€444 | -14.9% |
| Profit (loss) for the period | 9904 | €9,414 | €8,470 | -€944 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,414 | €8,470 | -€944 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.