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JEMPTY

Active
Private limited companyfounded 2009active for 17 yearsAvenue du Ponant 16, 5030 Gembloux, BelgiumKBO/BCE: BE 0809.249.719
Summary

JEMPTY has been active since 2009 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €272,959 and a net result of €32,696. Equity is growing by about 13% per year across the filed financial years. The computed 12-month bankruptcy probability is 0.1% (very low).

Financials · financial year 2025, micro format

Equity
€272,959▲ 13.6%
2024 · €240,263
Total assets
€578,725▼ 2.2%
2024 · €591,627
Net result
€32,696▲ 21.7%
2024 · €26,872
Working capital
€33,479▲ 21.7%
2024 · €27,511
Trend over the years

2021 to 2025, 5 financial years 2018 to 2025, 8 financial years

After the dip in 2022 the operating result has climbed three years in a row; 2025 is 7% above 2024 and is the highest result in the available series.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€61,829 2025 Net result€32,696 2025

Use the arrow keys on the chart for the figures per year.

Every figure with its change against the financial year before
favourable unfavourable
Line20182019202020212022202320242025
Operating result€57,021-€64,882▲ 13.8%€59,101▼ 8.9%€47,121▼ 20.3%€43,302▼ 8.1%€55,791▲ 28.8%€57,796▲ 3.6%€61,829▲ 7.0%
Net result€20,217-€26,128▲ 29.2%€24,440▼ 6.5%€17,304▼ 29.2%€16,097▼ 7.0%€26,518▲ 64.7%€26,872▲ 1.3%€32,696▲ 21.7%
Equity€102,904-€129,032▲ 25.4%€153,472▲ 18.9%€170,776▲ 11.3%€186,873▲ 9.4%€213,391▲ 14.2%€240,263▲ 12.6%€272,959▲ 13.6%
Total assets€694,628-€682,880▼ 1.7%€678,156▼ 0.7%€644,698▼ 4.9%€625,641▼ 3.0%€618,217▼ 1.2%€591,627▼ 4.3%€578,725▼ 2.2%
Debt€591,724-€553,848▼ 6.4%€524,684▼ 5.3%€473,922▼ 9.7%€438,768▼ 7.4%€404,826▼ 7.7%€351,364▼ 13.2%€305,766▼ 13.0%
Working capital€44,926-€62,449▲ 39.0%€72,240▲ 15.7%€23,186▼ 67.9%€16,243▼ 29.9%€14,789▼ 8.9%€27,511▲ 86.0%€33,479▲ 21.7%
Turnover and EBIT margin not published: the micro format does not require them.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €578,725
Fixed assets €489,004 ▼ 4.5%
Current assets €89,721 ▲ 13.0%
Equity and liabilities €578,725
Equity €272,959 ▲ 13.6%
Debt €305,766 ▼ 13.0%
Debt's share of the balance-sheet total falls from 59.4% to 52.8%. Equity is higher and debt is lower.
Key figures and ratios
2025 value · change against 2024
EBITDA
€92,613▲
2024 · €89,165
Cash flow
€63,480▲
2024 · €58,242
Current ratio
1.60▲
2024 · 1.53
Debt to equity
1.12▼
2024 · 1.46
ROE
12.0%▲
2024 · 11.2%
ROA
5.6%▲
2024 · 4.5%
Interest coverage
5.86▲
2024 · 4.92
Debt ≤ 1 year
€56,242▲
2024 · €51,868
Debt > 1 year
€248,284▼
2024 · €297,503
Income taxes
€14,282▲
2024 · €12,976
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.

Peer companies

Historical observation

Of the 17,811 companies that looked in July 2024 the way this one looks now, 0.3% went bankrupt within 24 months and 97% are still going.

  • Small
  • 10 to 20 years old
  • solvency 30% or more
  • a profit of 5% of the balance sheet or more
0.3% went bankrupt
3.2% stopped otherwise
97% still going

For this company itself Checked computes a bankruptcy probability of 0.1% 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 497,472 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.

The companies in ten equal groups, from lowest to highest expected share.
Group Expected Actual
1 0.2% 0.2%
2 0.3% 0.5%
3 0.5% 0.6%
4 0.7% 0.8%
5 0.9% 1.0%
6 1.3% 1.5%
7 1.6% 1.8%
8 1.8% 1.8%
9 3.0% 3.1%
10 5.6% 6.2%

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 17,811 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
Filed annual accounts As filed with the NBB · 2025 against 2024 · 44 lines
Balance sheet Code20242025
Assets
Total assets20/58€591,627€578,725▼
Fixed assets21/28€512,248€489,004▼
Tangible fixed assets22/27€512,248€489,004▼
Land and buildings22€449,112€430,447▼
Plant, machinery and equipment23€63,136€58,557▼
Current assets29/58€79,379€89,721▲
Amounts receivable within one year40/41€1,017€1,017=
Other amounts receivable41€1,017€1,017=
Current investments50/53€60,000€0▼
Cash at bank and in hand54/58€16,889€87,244▲
Deferred charges and accrued income490/1€1,473€1,459▼
Equity and liabilities
Total equity and liabilities10/49€591,627€578,725▼
Equity10/15€240,263€272,959▲
Contributions10/11€60,000€60,000=
Reserves13€30,328€63,024▲
Distributable reserves133€30,328€63,024▲
Profit (loss) carried forward14€149,935€149,935=
Amounts payable17/49€351,364€305,766▼
Amounts payable after more than one year17€297,503€248,284▼
Financial debts170/4€297,503€248,284▼
Amounts payable within one year42/48€51,868€56,242▲
Current portion of amounts payable after more than one year42€46,894€49,220▲
Trade debts44€348€423▲
Suppliers440/4€348€423▲
Taxes, remuneration and social security45€3,476€5,015▲
Taxes450/3€3,476€5,015▲
Other amounts payable47/48€1,151€1,585▲
Accrued charges and deferred income492/3€1,993€1,241▼
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€31,370€30,784▼
Other operating charges640/8€5,649€5,827▲
Gross operating margin9900€94,815€98,440▲
Operating profit (loss)9901€57,796€61,829▲
Financial income75/76B€171€951▲
Recurring financial income75€171€951▲
Financial charges65/66B€18,119€15,802▼
Recurring financial charges65€18,119€15,802▼
Profit (loss) for the period before taxes9903€39,848€46,979▲
Income taxes67/77€12,976€14,282▲
Profit (loss) for the period9904€26,872€32,696▲
Profit (loss) for the period to be appropriated9905€26,872€32,696▲
Appropriation of the result
Profit (loss) to be appropriated9906€176,807€182,631▲
Profit (loss) brought forward from the previous period14P€149,935€149,935=
Transfer to equity691/2€26,872€32,696▲
To other reserves6921€26,872€32,696▲

The notes to these accounts (14 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20182019202020212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€30,814€27,819€24,673€31,380€32,763€31,474€31,370€30,784▼ 1.9%
Other operating charges640/8---€4,543€14,052€5,441€5,649€5,827▲ 3.1%
Gross operating margin9900€92,595€97,528€88,137€83,044€90,117€92,706€94,815€98,440▲ 3.8%
Operating profit (loss)9901€57,021€64,882€59,101€47,121€43,302€55,791€57,796€61,829▲ 7.0%
Financial income75/76B-----€104€171€951▲ 457%
Recurring financial income75€60€57---€104€171€951▲ 457%
Financial charges65/66B---€24,007€22,134€20,126€18,119€15,802▼ 12.8%
Recurring financial charges65€29,202€27,548€25,816€24,007€22,134€20,126€18,119€15,802▼ 12.8%
Profit (loss) for the period before taxes9903€27,879€37,391€33,285€23,114€21,168€35,768€39,848€46,979▲ 17.9%
Income taxes67/77€7,662€11,263€8,845€5,810€5,071€9,251€12,976€14,282▲ 10.1%
Profit (loss) for the period9904€20,217€26,128€24,440€17,304€16,097€26,518€26,872€32,696▲ 21.7%
Profit (loss) for the period to be appropriated9905€20,217€26,128€24,440€17,304€16,097€26,518€26,872€32,696▲ 21.7%
Line20182019202020212022202320242025Change
Assets
Total assets20/58€694,628€682,880€678,156€644,698€625,641€618,217€591,627€578,725▼ 2.2%
Fixed assets21/28€606,837€579,018€554,869€580,827€561,285€543,618€512,248€489,004▼ 4.5%
Tangible fixed assets22/27€606,837€579,018€554,869€580,827€561,285€543,618€512,248€489,004▼ 4.5%
Land and buildings22---€508,015€490,093€468,969€449,112€430,447▼ 4.2%
Plant, machinery and equipment23---€72,812€71,192€74,649€63,136€58,557▼ 7.3%
Current assets29/58€87,791€103,862€123,287€63,870€64,356€74,599€79,379€89,721▲ 13.0%
Amounts receivable within one year40/41€174--€3,189€0-€1,017€1,017=
Other amounts receivable41---€3,189€0-€1,017€1,017=
Current investments50/53------€60,000€0▼ 100%
Cash at bank and in hand54/58€86,593€102,648€120,607€60,040€60,434€70,666€16,889€87,244▲ 417%
Deferred charges and accrued income490/1---€642€3,922€3,933€1,473€1,459▼ 0.9%
Equity and liabilities
Total equity and liabilities10/49€694,628€682,880€678,156€644,698€625,641€618,217€591,627€578,725▼ 2.2%
Equity10/15€102,904€129,032€153,472€170,776€186,873€213,391€240,263€272,959▲ 13.6%
Contributions10/11€60,000€60,000-€60,000€60,000€60,000€60,000€60,000=
Reserves13€2,149€3,456€3,456€3,456€3,456€3,456€30,328€63,024▲ 108%
Non-distributable reserves130/1---€3,456€3,456€0---
Reserves not available under the articles1311---€3,456€3,456€0---
Distributable reserves133-----€3,456€30,328€63,024▲ 108%
Profit (loss) carried forward14€40,755€65,576€90,016€107,320€123,417€149,935€149,935€149,935=
Amounts payable17/49€591,724€553,848€524,684€473,922€438,768€404,826€351,364€305,766▼ 13.0%
Amounts payable after more than one year17€547,650€510,837€472,198€431,642€389,075€344,397€297,503€248,284▼ 16.5%
Financial debts170/4---€431,642€389,075€344,397€297,503€248,284▼ 16.5%
Amounts payable within one year42/48€42,865€41,413€51,047€40,684€48,114€59,810€51,868€56,242▲ 8.4%
Current portion of amounts payable after more than one year42---€40,555€42,567€44,678€46,894€49,220▲ 5.0%
Trade debts44-€1,052€175€0€348€5,406€348€423▲ 21.7%
Suppliers440/4---€0€348€5,406€348€423▲ 21.7%
Taxes, remuneration and social security45---€0€5,071€9,251€3,476€5,015▲ 44.3%
Taxes450/3---€0€5,071€9,251€3,476€5,015▲ 44.3%
Other amounts payable47/48---€129€129€475€1,151€1,585▲ 37.7%
Accrued charges and deferred income492/3---€1,596€1,579€619€1,993€1,241▼ 37.7%
Line20182019202020212022202320242025Change
Profit (loss) for the period9904€20,217€26,128€24,440€17,304€16,097€26,518€26,872€32,696▲ 21.7%
+ Depreciation and write-downs630€30,814€27,819€24,673€31,380€32,763€31,474€31,370€30,784▼ 1.9%
Operating cash flow (approximation)€51,031€53,947€49,113€48,685€48,861€57,991€58,242€63,480▲ 9.0%
Investment in fixed assets (approximation)-€0-€524-€57,339-€13,221-€13,807€0-€7,540-
Change in cash-€16,055€17,959-€60,567€394€10,233-€53,778€70,356▲ 231%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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