JEMA & COMP
ActiveSummary
JEMA & COMP has been active since 2021 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €1.3m and a net result of €25. Equity is growing by ~2.7% per year across the filed fiscal years. Its solvency ranks better than 65% of 14220 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.6% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability48=
Solvency75▲+1
Growth52=
Track record94
Bankruptcy probability, 12 months
0.6%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €95,000 at 30 days acceptable
Liquidity tight (current ratio 1.13 against 1.44 in 2024; short-term debt: 3.6% of total assets), and 49.8% of the assets are financed with debt.
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Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 68
Relative position
BE, all sectors
reference
Real estate activities (NACE 68)
about 43% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
50.2%
Return on assets
0%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 29-07-2026, 2 days ahead of the deadline.
NBB · 5 filingsDeviation from the deadline
2025
2 d early
2024
29 d late
2023
30 d late
2022
31 d late
2021
31 d late
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 5 accounts on average 24 days after the deadline; the sector median for financial year 2024 is 7 days before the deadline, and 36% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
27-09-2026 today31-12-2026 close31-07-2027 deadline
History
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Financials · fiscal year 2025, micro schema
Equity
€1.3m=
2024 · €1.3m
Total assets
€2.6m▼ 1.9%
2024 · €2.7m
Net result
€25▼ 99.5%
2024 · €5,285
Working capital
€12,623▼ 60.5%
2024 · €31,983
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 68, Real estate activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Operating result€54,318-€92,263▲ 69.9%€123,340▲ 33.7%€26,431▼ 78.6%€17,080▼ 35.4%
Net result€24,307within the sector's middle half-€51,393above the sector's middle half▲ 111%€74,082above the sector's middle half▲ 44.1%€5,285within the sector's middle half▼ 92.9%€25within the sector's middle half▼ 99.5%
Equity€1.2mabove the sector's middle half-€1.2mabove the sector's middle half▲ 4.3%€1.3mabove the sector's middle half▲ 6.0%€1.3mabove the sector's middle half▲ 0.4%€1.3mabove the sector's middle half=
Total assets€2.5mabove the sector's middle half-€2.9mabove the sector's middle half▲ 15.5%€2.8mabove the sector's middle half▼ 4.2%€2.7mabove the sector's middle half▼ 2.8%€2.6mabove the sector's middle half▼ 1.9%
Debt€1.3m-€1.6m▲ 24.6%€1.4m▼ 13.5%€1.3m▼ 6.0%€1.3m▼ 3.9%
Working capital-€30,509--€113,421▼ 272%€32,878€31,983▼ 2.7%€12,623▼ 60.5%
Solvency47.7%within the sector's middle half-43.0%within the sector's middle half▼ 4.6pp47.6%within the sector's middle half▲ 4.6pp49.2%within the sector's middle half▲ 1.6pp50.2%within the sector's middle half▲ 1.0pp
above
within
below
the middle half (P25 to P75) of NACE 68, Real estate activities, each year against the same schema; no band under 30 filings.
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 35% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €2.6m
Fixed assets
€2.5m ▼ 2.1%
Current assets
€107,403 ▲ 2.3%
Equity and liabilities €2.6m
Equity
€1.3m =
Provisions
€39,979 =
Debt
€1.3m ▼ 3.9%
Debt's share of the balance-sheet total falls from 49.3% to 48.3%. Debt is lower.
Key figures and ratios
EBITDA
€77,143▼
2024 · €89,873
Cash flow
€60,088▼
2024 · €68,727
Current ratio
1.13▼
2024 · 1.44
Debt to equity
0.96▼
2024 · 1.00
ROE
0.0%▼
2024 · 0.4%
ROA
0.0%▼
2024 · 0.2%
Interest coverage
3.51▼
2024 · 3.54
Debt ≤ 1 year
€94,780▲
2024 · €73,029
Debt > 1 year
€1.2m▼
2024 · €1.2m
Income taxes
€313▼
2024 · €1,600
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Peer companies
Historical observationOf the 1,637 companies that looked in July 2024 the way this one looks now, 0.4% went bankrupt within 24 months and 96% are still going.
- Small
- 5 to 10 years old
- solvency 30% or more
- a profit under 5% of the balance sheet
0.4%
went bankrupt
3.6%
stopped otherwise
96%
still going
A further 0.4% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of 0.6% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,058 companies of July 2024 its group's bankruptcy share. Expected: 1.5%; actually bankrupt within 24 months: 1.6%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.4% |
| 3 | 0.5% | 0.5% |
| 4 | 0.6% | 0.7% |
| 5 | 0.8% | 0.9% |
| 6 | 1.2% | 1.3% |
| 7 | 1.5% | 1.6% |
| 8 | 1.7% | 1.7% |
| 9 | 2.7% | 2.8% |
| 10 | 5.3% | 5.7% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 1,637 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €78,551 | €62,900 | €61,041 | €63,442 | €60,063 | ▼ 5.3% |
| Other operating charges640/8 | €12,864 | €9,837 | €22,002 | €18,610 | €23,910 | ▲ 28.5% |
| Gross operating margin9900 | €145,734 | €165,000 | €206,383 | €108,483 | €101,053 | ▼ 6.8% |
| Operating profit (loss)9901 | €54,318 | €92,263 | €123,340 | €26,431 | €17,080 | ▼ 35.4% |
| Financial income75/76B | €0 | €176 | €4,256 | €5,846 | €5,223 | ▼ 10.7% |
| Recurring financial income75 | €0 | €176 | €4,256 | €5,846 | €5,223 | ▼ 10.7% |
| Financial charges65/66B | €23,953 | €23,658 | €28,668 | €25,393 | €21,965 | ▼ 13.5% |
| Recurring financial charges65 | €23,953 | €23,658 | €28,668 | €25,393 | €21,965 | ▼ 13.5% |
| Profit (loss) for the period before taxes9903 | €30,365 | €68,781 | €98,928 | €6,885 | €337 | ▼ 95.1% |
| Transfer to deferred taxes680 | - | €14,998 | €24,981 | - | - | - |
| Income taxes67/77 | €6,058 | €2,390 | -€134 | €1,600 | €313 | ▼ 80.5% |
| Profit (loss) for the period9904 | €24,307 | €51,393 | €74,082 | €5,285 | €25 | ▼ 99.5% |
| Transfer to tax-exempt reserves689 | - | €44,995 | €74,942 | - | - | - |
| Profit (loss) for the period to be appropriated9905 | €24,307 | €6,398 | -€860 | €5,285 | €25 | ▼ 99.5% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €2.5m | €2.9m | €2.8m | €2.7m | €2.6m | ▼ 1.9% |
| Fixed assets21/28 | €2.5m | €2.9m | €2.6m | €2.6m | €2.5m | ▼ 2.1% |
| Tangible fixed assets22/27 | €2.5m | €2.9m | €2.6m | €2.6m | €2.5m | ▼ 2.1% |
| Land and buildings22 | €2.4m | €2.2m | €2.0m | €2.0m | €1.9m | ▼ 1.3% |
| Plant, machinery and equipment23 | €21,753 | €59,283 | €99,486 | €88,122 | €75,208 | ▼ 14.7% |
| Furniture and vehicles24 | €1,441 | €2,990 | €2,053 | €1,912 | €5,992 | ▲ 213% |
| Other tangible fixed assets26 | - | €579,738 | €560,574 | €541,410 | €522,245 | ▼ 3.5% |
| Current assets29/58 | €35,161 | €32,737 | €122,715 | €105,013 | €107,403 | ▲ 2.3% |
| Amounts receivable after more than one year29 | - | - | €15,586 | €90,055 | €97,477 | ▲ 8.2% |
| Other amounts receivable291 | - | - | €15,586 | €90,055 | €97,477 | ▲ 8.2% |
| Amounts receivable within one year40/41 | €33,017 | €14,992 | €102,819 | €9,057 | €3,200 | ▼ 64.7% |
| Trade receivables40 | €5,000 | €5,000 | €8,250 | €2,132 | - | - |
| Other amounts receivable41 | €28,017 | €9,992 | €94,569 | €6,925 | €3,200 | ▼ 53.8% |
| Cash at bank and in hand54/58 | €2,144 | €17,660 | - | - | - | - |
| Deferred charges and accrued income490/1 | - | €85 | €4,310 | €5,900 | €6,726 | ▲ 14.0% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €2.5m | €2.9m | €2.8m | €2.7m | €2.6m | ▼ 1.9% |
| Equity10/15 | €1.2m | €1.2m | €1.3m | €1.3m | €1.3m | = |
| Contributions10/11 | €60,219 | €60,219 | €60,219 | €60,219 | €60,219 | = |
| Revaluation surpluses12 | €1.2m | €1.2m | €1.2m | €1.2m | €1.2m | = |
| Reserves13 | €24,150 | €69,145 | €144,087 | €144,087 | €144,087 | = |
| Non-distributable reserves130/1 | €6,022 | €6,022 | €6,022 | €6,022 | €6,022 | = |
| Reserves not available under the articles1311 | €6,022 | €6,022 | €6,022 | €6,022 | €6,022 | = |
| Tax-exempt reserves132 | €4,721 | €49,716 | €124,658 | €124,658 | €124,658 | = |
| Distributable reserves133 | €13,407 | €13,407 | €13,407 | €13,407 | €13,407 | = |
| Profit (loss) carried forward14 | -€136,746 | -€130,349 | -€131,209 | -€125,924 | -€125,900 | = |
| Provisions and deferred taxes16 | - | €14,998 | €39,979 | €39,979 | €39,979 | = |
| Deferred taxes168 | - | €14,998 | €39,979 | €39,979 | €39,979 | = |
| Amounts payable17/49 | €1.3m | €1.6m | €1.4m | €1.3m | €1.3m | ▼ 3.9% |
| Amounts payable after more than one year17 | €1.2m | €1.5m | €1.3m | €1.2m | €1.2m | ▼ 5.7% |
| Financial debts170/4 | €868,261 | €1.1m | €945,175 | €874,259 | €802,579 | ▼ 8.2% |
| Other amounts payable178/9 | €375,000 | €375,000 | €375,000 | €375,000 | €375,000 | = |
| Amounts payable within one year42/48 | €65,669 | €146,158 | €89,837 | €73,029 | €94,780 | ▲ 29.8% |
| Current portion of amounts payable after more than one year42 | €17,548 | €38,726 | €66,517 | €68,773 | €71,680 | ▲ 4.2% |
| Financial debts43 | €19,429 | - | €18,192 | €1,727 | €8,555 | ▲ 395% |
| Credit institutions430/8 | €19,429 | - | €18,192 | €1,727 | €8,555 | ▲ 395% |
| Trade debts44 | €11,069 | €2,091 | €2,843 | €2,311 | €14,265 | ▲ 517% |
| Suppliers440/4 | €11,069 | €2,091 | €2,843 | €2,311 | €14,265 | ▲ 517% |
| Taxes, remuneration and social security45 | €6,000 | €8,390 | €2,285 | €217 | €280 | ▲ 28.7% |
| Taxes450/3 | €6,000 | €8,390 | €2,285 | €217 | €280 | ▲ 28.7% |
| Other amounts payable47/48 | €11,623 | €96,951 | - | - | - | - |
| Accrued charges and deferred income492/3 | - | - | €980 | €4,553 | €2,757 | ▼ 39.4% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €24,307 | €51,393 | €74,082 | €5,285 | €25 | ▼ 99.5% |
| + Depreciation and write-downs630 | €78,551 | €62,900 | €61,041 | €63,442 | €60,063 | ▼ 5.3% |
| Operating cash flow (approximation) | €102,858 | €114,293 | €135,123 | €68,727 | €60,088 | ▼ 12.6% |
| Investment in fixed assets (approximation) | - | -€453,609 | €149,706 | -€2,279 | -€5,972 | ▼ 162% |
| Change in cash | - | €15,516 | - | - | - | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
29-07
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-12
Financial
Weakest financial yearnet €25 ▼99.5%
Net result drops to €25, the lowest in the series.
29-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 29 days late
2024
30-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 30 days late
2023
31-12
Financial
Highest result since 2021net €74,082 ▲44.1%
Operating result €123,340, net result €74,082, both a record.
31-12
Financial
Liquidity times 6current ratio 1.37
Current ratio from 0.22 to 1.37; short-term debt falls from €146,158 to €89,837.
31-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 31 days late
2022
31-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 31 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Ottignies-Louvain-la-Neuve · 1 establishment unit since 2021
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Venelle de la Closière 11342 Ottignies-Louvain-la-Neuve1 establishment unit
JEMA & COMP
since 20212.313.231.947
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Of 9,699 companies in sector 68121 we hold annual accounts for 7,385. 3,574 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded28-01-2021
Fiscal year end31-12
Activities, NACEBEL 2025
68121Development of residential building projects
68122Development of non-residential building projects
55203Holiday cottages, homes and apartments
55204Guest rooms (bed and breakfast)
55209Other holiday and short-stay accommodation
E-invoicing
Reachable via Peppol
Peppol ID
0208:0762845315
Also
9925:BE0762845315
Registered
13-11-2025
Register as of 27 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.