Jeraco: what changed
Jeraco
Largest movements
- Tangible fixed assets +€9,998
up €9,998 (+5.0%), from €198,027 to €208,026
of which Land and buildings: +€10,398
- Cash -€3,234
down €3,234 (-47.5%), from €6,810 to €3,576
mainly Debts after one year (-€13,252) and Investment in fixed assets (net) (-€11,007)
- Receivables within one year -€3,004
down €3,004 (-88.1%), from €3,409 to €405
of which Trade receivables: -€3,161
- Other debts +€26,445
up €26,445 (+54.6%), from €48,429 to €74,874
- Debts after one year -€13,252
down €13,252 (-14.0%), from €94,444 to €81,192
- Current portion of long-term debt -€6,249
down €6,249 (-32.0%), from €19,501 to €13,252
- Depreciation -€4,454
down €4,454 (-81.5%), from €5,463 to €1,009
- Financial charges -€4,373
down €4,373 (-56.3%), from €7,770 to €3,396
- Gross operating margin +€3,511
up €3,511 (+927%), from €379 to €3,890
- Financial income +€1,755
new in 2025: €1,755
- Taxes -€341
down €341 (-82.4%), from €414 to €73
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,446 | €218,899 | +€4,452 | +2.1% |
| Fixed assets | 21/28 | €204,227 | €214,226 | +€9,998 | +4.9% |
| Tangible fixed assets | 22/27 | €198,027 | €208,026 | +€9,998 | +5.0% |
| Land and buildings | 22 | €197,016 | €207,414 | +€10,398 | +5.3% |
| Furniture and vehicles | 24 | €1,012 | €612 | -€400 | -39.5% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €10,219 | €4,673 | -€5,546 | -54.3% |
| Amounts receivable within one year | 40/41 | €3,409 | €405 | -€3,004 | -88.1% |
| Trade receivables | 40 | €3,161 | - | -€3,161 | |
| Other amounts receivable | 41 | €248 | €405 | +€157 | +63.5% |
| Cash at bank and in hand | 54/58 | €6,810 | €3,576 | -€3,234 | -47.5% |
| Deferred charges and accrued income | 490/1 | - | €692 | +€692 | |
| Total equity and liabilities | 10/49 | €214,446 | €218,899 | +€4,452 | +2.1% |
| Equity | 10/15 | €49,619 | €49,181 | -€438 | -0.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Revaluation surpluses | 12 | €6,907 | €6,907 | = | 0.0% |
| Reserves | 13 | €113,443 | €113,443 | = | 0.0% |
| Distributable reserves | 133 | €113,443 | €113,443 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,731 | -€71,169 | -€438 | -0.6% |
| Amounts payable | 17/49 | €164,828 | €169,718 | +€4,890 | +3.0% |
| Amounts payable after more than one year | 17 | €94,444 | €81,192 | -€13,252 | -14.0% |
| Financial debts | 170/4 | €94,444 | €81,192 | -€13,252 | -14.0% |
| Amounts payable within one year | 42/48 | €70,384 | €88,526 | +€18,142 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €19,501 | €13,252 | -€6,249 | -32.0% |
| Trade debts | 44 | €2,453 | €400 | -€2,053 | -83.7% |
| Suppliers | 440/4 | €2,453 | €400 | -€2,053 | -83.7% |
| Taxes, remuneration and social security | 45 | €0 | - | -€0 | |
| Taxes | 450/3 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €48,429 | €74,874 | +€26,445 | +54.6% |
| Non-recurring operating income | 76A | - | €11,007 | +€11,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,463 | €1,009 | -€4,454 | -81.5% |
| Other operating charges | 640/8 | €1,684 | €1,605 | -€79 | -4.7% |
| Gross operating margin | 9900 | €379 | €3,890 | +€3,511 | +927% |
| Operating profit (loss) | 9901 | -€6,768 | €1,276 | +€8,044 | |
| Financial income | 75/76B | - | €1,755 | +€1,755 | |
| Recurring financial income | 75 | - | €1,755 | +€1,755 | |
| Financial charges | 65/66B | €7,770 | €3,396 | -€4,373 | -56.3% |
| Recurring financial charges | 65 | €7,770 | €3,396 | -€4,373 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,537 | -€365 | +€14,172 | +97.5% |
| Income taxes | 67/77 | €414 | €73 | -€341 | -82.4% |
| Profit (loss) for the period | 9904 | -€14,951 | -€438 | +€14,513 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,951 | -€438 | +€14,513 | +97.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.