SRL CORNETTE JEROME: 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.
SRL CORNETTE JEROME
Largest movements
- Receivables within one year +€28,941
up €28,941 (+63.1%), from €45,842 to €74,783
of which Trade receivables: +€28,052
- Tangible fixed assets -€26,013
down €26,013 (-13.2%), from €197,522 to €171,509
of which Furniture and vehicles: -€14,828
- Cash -€21,913
down €21,913 (-32.1%), from €68,184 to €46,270
mainly Receivables within one year (-€28,941) and Investment in fixed assets (net) (-€20,210)
- Financial fixed assets +€20,210
new in 2025: €20,210
No liability line moved by more than 1% of the balance sheet total.
- Staff costs +€26,490
new in 2025: €26,490
- Gross operating margin +€11,133
up €11,133 (+16.2%), from €68,682 to €79,815
- Financial charges +€7,237
up €7,237 (+273%), from €2,651 to €9,887
of which Non-recurring financial charges: +€7,321
- Taxes -€5,428
down €5,428 (-44.2%), from €12,281 to €6,853
- Financial income +€5,300
up €5,300 (+650%), from €815 to €6,115
of which Non-recurring financial income: +€4,955
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 | €316,447 | €317,227 | +€779 | +0.2% |
| Fixed assets | 21/28 | €197,522 | €191,719 | -€5,803 | -2.9% |
| Tangible fixed assets | 22/27 | €197,522 | €171,509 | -€26,013 | -13.2% |
| Land and buildings | 22 | €178,095 | €167,751 | -€10,343 | -5.8% |
| Plant, machinery and equipment | 23 | €1,899 | €1,057 | -€842 | -44.3% |
| Furniture and vehicles | 24 | €16,528 | €1,700 | -€14,828 | -89.7% |
| Other tangible fixed assets | 26 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | - | €20,210 | +€20,210 | |
| Current assets | 29/58 | €118,925 | €125,507 | +€6,582 | +5.5% |
| Stocks and contracts in progress | 3 | €3,567 | €4,370 | +€803 | +22.5% |
| Stocks | 30/36 | €3,567 | €4,370 | +€803 | +22.5% |
| Amounts receivable within one year | 40/41 | €45,842 | €74,783 | +€28,941 | +63.1% |
| Trade receivables | 40 | €45,842 | €73,894 | +€28,052 | +61.2% |
| Other amounts receivable | 41 | - | €889 | +€889 | |
| Cash at bank and in hand | 54/58 | €68,184 | €46,270 | -€21,913 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,333 | €84 | -€1,248 | -93.7% |
| Total equity and liabilities | 10/49 | €316,447 | €317,227 | +€779 | +0.2% |
| Equity | 10/15 | €98,177 | €104,754 | +€6,577 | +6.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,177 | €89,754 | +€6,577 | +7.9% |
| Amounts payable | 17/49 | €221,471 | €212,473 | -€8,998 | -4.1% |
| Amounts payable after more than one year | 17 | €146,666 | €133,333 | -€13,333 | -9.1% |
| Financial debts | 170/4 | €146,666 | €133,333 | -€13,333 | -9.1% |
| Amounts payable within one year | 42/48 | €71,550 | €76,956 | +€5,405 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €14,501 | €28,805 | +€14,305 | +98.7% |
| Suppliers | 440/4 | €14,501 | €28,805 | +€14,305 | +98.7% |
| Taxes, remuneration and social security | 45 | €26,251 | €20,179 | -€6,073 | -23.1% |
| Taxes | 450/3 | €26,251 | €16,069 | -€10,183 | -38.8% |
| Remuneration and social security | 454/9 | - | €4,110 | +€4,110 | |
| Other amounts payable | 47/48 | €17,465 | €14,638 | -€2,827 | -16.2% |
| Accrued charges and deferred income | 492/3 | €3,254 | €2,184 | -€1,070 | -32.9% |
| Non-recurring operating income | 76A | €546 | - | -€546 | |
| Remuneration, social security and pensions | 62 | - | €26,490 | +€26,490 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,809 | €26,013 | -€796 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,294 | +€5,294 | |
| Other operating charges | 640/8 | €1,678 | €1,615 | -€64 | -3.8% |
| Gross operating margin | 9900 | €68,682 | €79,815 | +€11,133 | +16.2% |
| Operating profit (loss) | 9901 | €40,195 | €20,403 | -€19,792 | -49.2% |
| Financial income | 75/76B | €815 | €6,115 | +€5,300 | +650% |
| Recurring financial income | 75 | €351 | €615 | +€264 | +75.3% |
| Non-recurring financial income | 76B | €546 | €5,501 | +€4,955 | +907% |
| Financial charges | 65/66B | €2,651 | €9,887 | +€7,237 | +273% |
| Recurring financial charges | 65 | €2,651 | €2,566 | -€84 | -3.2% |
| Non-recurring financial charges | 66B | - | €7,321 | +€7,321 | |
| Profit (loss) for the period before taxes | 9903 | €37,895 | €16,631 | -€21,264 | -56.1% |
| Income taxes | 67/77 | €12,281 | €6,853 | -€5,428 | -44.2% |
| Profit (loss) for the period | 9904 | €28,814 | €9,777 | -€19,037 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,814 | €9,777 | -€19,037 | -66.1% |
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 26 October 2026 via checked.be.