JEKEMO: 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.
JEKEMO
Largest movements
- Tangible fixed assets -€40,431
down €40,431 (-16.8%), from €240,953 to €200,522
- Current investments +€15,463
up €15,463 (+64.7%), from €23,888 to €39,351
- Receivables within one year +€12,825
up €12,825 (+287.9%), from €4,455 to €17,280
of which Trade receivables: +€12,184
- Cash -€3,906
down €3,906 (-16.0%), from €24,394 to €20,488
mainly Debts after one year (-€26,105) and Current investments (-€15,463)
- Debts after one year -€26,105
down €26,105 (-16.0%), from €163,536 to €137,431
- Other debts +€13,468
up €13,468 (+61.2%), from €22,021 to €35,489
- Trade debts +€3,112
up €3,112 (+34.6%), from €8,995 to €12,107
- Gross operating margin -€13,135
down €13,135 (-7.7%), from €170,126 to €156,991
- Staff costs -€7,397
down €7,397 (-7.4%), from €100,234 to €92,837
- Taxes -€2,247
down €2,247 (-32.7%), from €6,873 to €4,626
- Depreciation -€2,101
down €2,101 (-5.7%), from €37,057 to €34,956
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 | €296,312 | €281,729 | -€14,583 | -4.9% |
| Fixed assets | 21/28 | €240,953 | €200,522 | -€40,431 | -16.8% |
| Tangible fixed assets | 22/27 | €240,953 | €200,522 | -€40,431 | -16.8% |
| Land and buildings | 22 | €172,291 | €158,630 | -€13,661 | -7.9% |
| Plant, machinery and equipment | 23 | €20,924 | €18,746 | -€2,178 | -10.4% |
| Furniture and vehicles | 24 | €33,917 | €14,991 | -€18,926 | -55.8% |
| Other tangible fixed assets | 26 | €13,821 | €8,155 | -€5,666 | -41.0% |
| Current assets | 29/58 | €55,359 | €81,207 | +€25,848 | +46.7% |
| Stocks and contracts in progress | 3 | €2,592 | €2,740 | +€148 | +5.7% |
| Stocks | 30/36 | €2,592 | €2,740 | +€148 | +5.7% |
| Amounts receivable within one year | 40/41 | €4,455 | €17,280 | +€12,825 | +287.9% |
| Trade receivables | 40 | €3,847 | €16,031 | +€12,184 | +316.7% |
| Other amounts receivable | 41 | €607 | €1,249 | +€641 | +105.6% |
| Current investments | 50/53 | €23,888 | €39,351 | +€15,463 | +64.7% |
| Cash at bank and in hand | 54/58 | €24,394 | €20,488 | -€3,906 | -16.0% |
| Deferred charges and accrued income | 490/1 | €30 | €1,347 | +€1,318 | +4440.8% |
| Total equity and liabilities | 10/49 | €296,312 | €281,729 | -€14,583 | -4.9% |
| Equity | 10/15 | €52,224 | €49,622 | -€2,601 | -5.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €42,678 | €40,076 | -€2,601 | -6.1% |
| Tax-exempt reserves | 132 | €93 | €93 | = | 0.0% |
| Distributable reserves | 133 | €42,585 | €39,984 | -€2,601 | -6.1% |
| Profit (loss) carried forward | 14 | €1,486 | €1,486 | = | 0.0% |
| Amounts payable | 17/49 | €244,088 | €232,106 | -€11,982 | -4.9% |
| Amounts payable after more than one year | 17 | €163,536 | €137,431 | -€26,105 | -16.0% |
| Financial debts | 170/4 | €163,536 | €137,431 | -€26,105 | -16.0% |
| Amounts payable within one year | 42/48 | €80,461 | €94,675 | +€14,215 | +17.7% |
| Financial debts | 43 | €28,328 | €27,870 | -€458 | -1.6% |
| Credit institutions | 430/8 | €28,328 | €27,870 | -€458 | -1.6% |
| Trade debts | 44 | €8,995 | €12,107 | +€3,112 | +34.6% |
| Suppliers | 440/4 | €8,995 | €12,107 | +€3,112 | +34.6% |
| Taxes, remuneration and social security | 45 | €21,116 | €19,209 | -€1,907 | -9.0% |
| Taxes | 450/3 | €11,929 | €10,402 | -€1,527 | -12.8% |
| Remuneration and social security | 454/9 | €9,187 | €8,807 | -€380 | -4.1% |
| Other amounts payable | 47/48 | €22,021 | €35,489 | +€13,468 | +61.2% |
| Accrued charges and deferred income | 492/3 | €91 | - | -€91 | |
| Remuneration, social security and pensions | 62 | €100,234 | €92,837 | -€7,397 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,057 | €34,956 | -€2,101 | -5.7% |
| Other operating charges | 640/8 | €6,072 | €6,062 | -€10 | -0.2% |
| Gross operating margin | 9900 | €170,126 | €156,991 | -€13,135 | -7.7% |
| Operating profit (loss) | 9901 | €26,762 | €23,135 | -€3,627 | -13.6% |
| Financial income | 75/76B | €478 | €534 | +€56 | +11.8% |
| Recurring financial income | 75 | €478 | €534 | +€56 | +11.8% |
| Financial charges | 65/66B | €7,624 | €7,995 | +€371 | +4.9% |
| Recurring financial charges | 65 | €7,624 | €7,995 | +€371 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €19,616 | €15,675 | -€3,941 | -20.1% |
| Income taxes | 67/77 | €6,873 | €4,626 | -€2,247 | -32.7% |
| Profit (loss) for the period | 9904 | €12,743 | €11,049 | -€1,694 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,743 | €11,049 | -€1,694 | -13.3% |
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 5 October 2026 via checked.be.