JEKAMAR: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JEKAMAR
Largest movements
- Tangible fixed assets -€40,996
down €40,996 (-7.3%), from €559,085 to €518,089
of which Land and buildings: -€40,384
- Current investments +€25,000
new in 2025: €25,000
- Cash -€9,046
down €9,046 (-21.7%), from €41,656 to €32,610
mainly Net result for the year (-€27,116) and Current investments (-€25,000)
- Profit (loss) carried forward -€27,116
down €27,116 (-6.9%), from -€393,383 to -€420,499
- Turnover +€2,890
up €2,890 (+5.6%), from €51,480 to €54,370
- Gross operating margin +€1,974
up €1,974 (+4.2%), from €47,479 to €49,454
- Purchases and services +€916
up €916 (+22.9%), from €4,001 to €4,916
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 | €602,253 | €576,023 | -€26,229 | -4.4% |
| Fixed assets | 21/28 | €559,085 | €518,089 | -€40,996 | -7.3% |
| Tangible fixed assets | 22/27 | €559,085 | €518,089 | -€40,996 | -7.3% |
| Land and buildings | 22 | €555,906 | €515,522 | -€40,384 | -7.3% |
| Plant, machinery and equipment | 23 | €3,179 | €2,567 | -€612 | -19.2% |
| Current assets | 29/58 | €43,168 | €57,934 | +€14,766 | +34.2% |
| Amounts receivable within one year | 40/41 | €1,208 | €18 | -€1,190 | -98.5% |
| Trade receivables | 40 | €1,208 | €18 | -€1,190 | -98.5% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €41,656 | €32,610 | -€9,046 | -21.7% |
| Deferred charges and accrued income | 490/1 | €304 | €306 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €602,253 | €576,023 | -€26,229 | -4.4% |
| Equity | 10/15 | -€13,923 | -€41,039 | -€27,116 | -195% |
| Contributions | 10/11 | €317,600 | €317,600 | = | 0.0% |
| Capital | 10 | €317,600 | €317,600 | = | 0.0% |
| Issued capital | 100 | €317,600 | €317,600 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€393,383 | -€420,499 | -€27,116 | -6.9% |
| Amounts payable | 17/49 | €616,175 | €617,062 | +€887 | +0.1% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,175 | €17,062 | +€887 | +5.5% |
| Turnover | 70 | €51,480 | €54,370 | +€2,890 | +5.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,001 | €4,916 | +€916 | +22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,604 | €41,571 | -€33 | -0.1% |
| Other operating charges | 640/8 | €5,337 | €5,522 | +€184 | +3.5% |
| Gross operating margin | 9900 | €47,479 | €49,454 | +€1,974 | +4.2% |
| Operating profit (loss) | 9901 | €539 | €2,362 | +€1,823 | +338% |
| Financial income | 75/76B | €612 | €546 | -€66 | -10.8% |
| Recurring financial income | 75 | €612 | €546 | -€66 | -10.8% |
| Financial charges | 65/66B | €30,024 | €30,024 | = | 0.0% |
| Recurring financial charges | 65 | €30,024 | €30,024 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€28,873 | -€27,116 | +€1,757 | +6.1% |
| Profit (loss) for the period | 9904 | -€28,873 | -€27,116 | +€1,757 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,873 | -€27,116 | +€1,757 | +6.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.