JEEM CONSULT: 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.
JEEM CONSULT
Largest movements
- Tangible fixed assets +€6,094
up €6,094 (+27.3%), from €22,313 to €28,407
of which Land and buildings: +€7,841
- Reserves +€7,203
up €7,203 (+16.1%), from €44,746 to €51,949
- Gross operating margin +€13,015
up €13,015 (+67.1%), from €19,393 to €32,407
- Taxes +€3,345
up €3,345 (+782.1%), from €428 to €3,772
- Financial charges +€1,548
up €1,548 (+10.2%), from €15,138 to €16,687
- Depreciation +€684
up €684 (+21.2%), from €3,222 to €3,906
- Financial income -€443
down €443 (-50.6%), from €876 to €433
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 | €535,928 | €540,448 | +€4,520 | +0.8% |
| Fixed assets | 21/28 | €473,775 | €479,868 | +€6,094 | +1.3% |
| Tangible fixed assets | 22/27 | €22,313 | €28,407 | +€6,094 | +27.3% |
| Land and buildings | 22 | €18,218 | €26,059 | +€7,841 | +43.0% |
| Plant, machinery and equipment | 23 | €2,138 | €1,062 | -€1,076 | -50.3% |
| Furniture and vehicles | 24 | €1,958 | €1,287 | -€671 | -34.3% |
| Financial fixed assets | 28 | €451,462 | €451,462 | = | 0.0% |
| Current assets | 29/58 | €62,153 | €60,580 | -€1,573 | -2.5% |
| Amounts receivable within one year | 40/41 | €10,694 | €14,550 | +€3,857 | +36.1% |
| Trade receivables | 40 | €7,767 | €14,550 | +€6,783 | +87.3% |
| Other amounts receivable | 41 | €2,926 | - | -€2,926 | |
| Current investments | 50/53 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €10,406 | €9,611 | -€795 | -7.6% |
| Deferred charges and accrued income | 490/1 | €6,053 | €6,418 | +€365 | +6.0% |
| Total equity and liabilities | 10/49 | €535,928 | €540,448 | +€4,520 | +0.8% |
| Equity | 10/15 | €309,512 | €316,715 | +€7,203 | +2.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €44,746 | €51,949 | +€7,203 | +16.1% |
| Distributable reserves | 133 | €44,746 | €51,949 | +€7,203 | +16.1% |
| Profit (loss) carried forward | 14 | €252,366 | €252,366 | = | 0.0% |
| Amounts payable | 17/49 | €226,416 | €223,733 | -€2,683 | -1.2% |
| Amounts payable within one year | 42/48 | €225,943 | €223,163 | -€2,781 | -1.2% |
| Financial debts | 43 | €196,000 | €196,000 | = | 0.0% |
| Other loans | 439 | €196,000 | €196,000 | = | 0.0% |
| Trade debts | 44 | €15,620 | €12,601 | -€3,018 | -19.3% |
| Suppliers | 440/4 | €15,620 | €12,601 | -€3,018 | -19.3% |
| Taxes, remuneration and social security | 45 | €13,491 | €12,079 | -€1,412 | -10.5% |
| Taxes | 450/3 | €13,491 | €12,079 | -€1,412 | -10.5% |
| Other amounts payable | 47/48 | €833 | €2,482 | +€1,649 | +198.0% |
| Accrued charges and deferred income | 492/3 | €473 | €570 | +€98 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,222 | €3,906 | +€684 | +21.2% |
| Other operating charges | 640/8 | €386 | €412 | +€26 | +6.6% |
| Gross operating margin | 9900 | €19,393 | €32,407 | +€13,015 | +67.1% |
| Operating profit (loss) | 9901 | €15,784 | €28,089 | +€12,305 | +78.0% |
| Financial income | 75/76B | €876 | €433 | -€443 | -50.6% |
| Recurring financial income | 75 | €876 | €433 | -€443 | -50.6% |
| Financial charges | 65/66B | €15,138 | €16,687 | +€1,548 | +10.2% |
| Recurring financial charges | 65 | €15,138 | €16,687 | +€1,548 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €1,522 | €11,835 | +€10,313 | +677.8% |
| Income taxes | 67/77 | €428 | €3,772 | +€3,345 | +782.1% |
| Profit (loss) for the period | 9904 | €1,094 | €8,062 | +€6,968 | +637.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,094 | €8,062 | +€6,968 | +637.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.