JEDIMAR: 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.
JEDIMAR
Largest movements
- Cash +€4,770
up €4,770 (+50.2%), from €9,501 to €14,271
mainly Depreciation (+€5,069) and Net result for the year (+€4,500)
- Tangible fixed assets -€3,782
down €3,782 (-56.4%), from €6,711 to €2,929
- Receivables within one year -€1,345
down €1,345 (-6.2%), from €21,766 to €20,420
of which Trade receivables: -€1,562
- Deferred charges and accrued income +€1,230
up €1,230 (+146.7%), from €839 to €2,068
- Trade debts -€6,773
down €6,773 (-93.6%), from €7,236 to €463
- Profit (loss) carried forward +€4,500
up €4,500 (+9.6%), from -€46,682 to -€42,183
- Tax, wage and social debts +€2,148
up €2,148 (+19.2%), from €11,186 to €13,335
of which Taxes: +€4,983
- Accrued charges and deferred income +€828
new in 2025: €828
- Gross operating margin +€4,716
up €4,716 (+74.6%), from €6,324 to €11,040
- Other operating charges +€1,008
up €1,008 (+554.7%), from €182 to €1,190
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 | €38,816 | €39,688 | +€872 | +2.2% |
| Fixed assets | 21/28 | €6,711 | €2,929 | -€3,782 | -56.4% |
| Tangible fixed assets | 22/27 | €6,711 | €2,929 | -€3,782 | -56.4% |
| Furniture and vehicles | 24 | €6,711 | €2,929 | -€3,782 | -56.4% |
| Current assets | 29/58 | €32,105 | €36,759 | +€4,654 | +14.5% |
| Amounts receivable within one year | 40/41 | €21,766 | €20,420 | -€1,345 | -6.2% |
| Trade receivables | 40 | €21,609 | €20,047 | -€1,562 | -7.2% |
| Other amounts receivable | 41 | €156 | €373 | +€217 | +138.5% |
| Cash at bank and in hand | 54/58 | €9,501 | €14,271 | +€4,770 | +50.2% |
| Deferred charges and accrued income | 490/1 | €839 | €2,068 | +€1,230 | +146.7% |
| Total equity and liabilities | 10/49 | €38,816 | €39,688 | +€872 | +2.2% |
| Equity | 10/15 | -€41,682 | -€37,183 | +€4,500 | +10.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,682 | -€42,183 | +€4,500 | +9.6% |
| Amounts payable | 17/49 | €80,498 | €76,871 | -€3,628 | -4.5% |
| Amounts payable within one year | 42/48 | €80,498 | €76,043 | -€4,455 | -5.5% |
| Trade debts | 44 | €7,236 | €463 | -€6,773 | -93.6% |
| Suppliers | 440/4 | €7,236 | €463 | -€6,773 | -93.6% |
| Taxes, remuneration and social security | 45 | €11,186 | €13,335 | +€2,148 | +19.2% |
| Taxes | 450/3 | €3,852 | €8,835 | +€4,983 | +129.4% |
| Remuneration and social security | 454/9 | €7,334 | €4,500 | -€2,834 | -38.6% |
| Other amounts payable | 47/48 | €62,077 | €62,246 | +€169 | +0.3% |
| Accrued charges and deferred income | 492/3 | - | €828 | +€828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,058 | €5,069 | +€11 | +0.2% |
| Other operating charges | 640/8 | €182 | €1,190 | +€1,008 | +554.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €6,324 | €11,040 | +€4,716 | +74.6% |
| Operating profit (loss) | 9901 | €1,084 | €4,781 | +€3,697 | +341.2% |
| Financial charges | 65/66B | €144 | €147 | +€3 | +2.4% |
| Recurring financial charges | 65 | €144 | €147 | +€3 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €940 | €4,633 | +€3,694 | +393.1% |
| Income taxes | 67/77 | €144 | €133 | -€10 | -7.1% |
| Profit (loss) for the period | 9904 | €796 | €4,500 | +€3,704 | +465.3% |
| Profit (loss) for the period to be appropriated | 9905 | €796 | €4,500 | +€3,704 | +465.3% |
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 29 September 2026 via checked.be.