JEKIMMODA: 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.
JEKIMMODA
Largest movements
- Cash -€108,371
down €108,371 (-51.0%), from €212,488 to €104,117
mainly Contributions, distributions and other (-€47,468) and Other debts (-€32,248)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€329,745
down €329,745 (-88.6%), from €371,971 to €42,226
of which Financial income: -€252,379
- Taxes -€32,322
down €32,322 (-95.9%), from €33,712 to €1,390
- Purchases and services +€21,098
up €21,098 (+23.0%), from €91,803 to €112,901
- Turnover +€20,204
up €20,204 (+20.7%), from €97,471 to €117,675
- Depreciation +€14,632
up €14,632 (+131.3%), from €11,141 to €25,773
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 | €5,045,633 | €4,949,969 | -€95,664 | -1.9% |
| Fixed assets | 21/28 | €4,370,222 | €4,344,449 | -€25,773 | -0.6% |
| Tangible fixed assets | 22/27 | €118,518 | €92,745 | -€25,773 | -21.7% |
| Plant, machinery and equipment | 23 | €194 | €15 | -€179 | -92.3% |
| Furniture and vehicles | 24 | €118,324 | €92,730 | -€25,594 | -21.6% |
| Financial fixed assets | 28 | €4,251,704 | €4,251,704 | = | 0.0% |
| Current assets | 29/58 | €675,411 | €605,520 | -€69,891 | -10.3% |
| Amounts receivable within one year | 40/41 | €2,055 | €20,439 | +€18,384 | +894.6% |
| Trade receivables | 40 | €0 | €11,724 | +€11,724 | |
| Other amounts receivable | 41 | €2,055 | €8,715 | +€6,660 | +324.1% |
| Current investments | 50/53 | €448,480 | €472,088 | +€23,608 | +5.3% |
| Cash at bank and in hand | 54/58 | €212,488 | €104,117 | -€108,371 | -51.0% |
| Deferred charges and accrued income | 490/1 | €12,388 | €8,876 | -€3,512 | -28.4% |
| Total equity and liabilities | 10/49 | €5,045,633 | €4,949,969 | -€95,664 | -1.9% |
| Equity | 10/15 | €3,064,151 | €3,026,294 | -€37,857 | -1.2% |
| Contributions | 10/11 | €1,733,232 | €1,733,232 | = | 0.0% |
| Reserves | 13 | €1,330,919 | €1,293,062 | -€37,857 | -2.8% |
| Non-distributable reserves | 130/1 | €51,173 | €51,173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €51,173 | €51,173 | = | 0.0% |
| Distributable reserves | 133 | €1,279,746 | €1,241,889 | -€37,857 | -3.0% |
| Amounts payable | 17/49 | €1,981,482 | €1,923,675 | -€57,807 | -2.9% |
| Amounts payable after more than one year | 17 | €1,849,348 | €1,849,113 | -€235 | 0.0% |
| Financial debts | 170/4 | €1,849,348 | €1,849,113 | -€235 | 0.0% |
| Amounts payable within one year | 42/48 | €132,134 | €74,562 | -€57,572 | -43.6% |
| Trade debts | 44 | €1,498 | €537 | -€961 | -64.2% |
| Suppliers | 440/4 | €1,498 | €537 | -€961 | -64.2% |
| Taxes, remuneration and social security | 45 | €40,556 | €16,193 | -€24,363 | -60.1% |
| Taxes | 450/3 | €40,556 | €16,193 | -€24,363 | -60.1% |
| Other amounts payable | 47/48 | €90,080 | €57,832 | -€32,248 | -35.8% |
| Turnover | 70 | €97,471 | €117,675 | +€20,204 | +20.7% |
| Non-recurring operating income | 76A | €12,181 | - | -€12,181 | |
| Goods, raw materials, services and sundry goods | 60/61 | €91,803 | €112,901 | +€21,098 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,141 | €25,773 | +€14,632 | +131.3% |
| Other operating charges | 640/8 | €1,630 | €1,280 | -€350 | -21.5% |
| Gross operating margin | 9900 | €24,901 | €14,474 | -€10,427 | -41.9% |
| Operating profit (loss) | 9901 | €12,130 | -€12,579 | -€24,709 | |
| Financial income | 75/76B | €371,971 | €42,226 | -€329,745 | -88.6% |
| Recurring financial income | 75 | €294,605 | €42,226 | -€252,379 | -85.7% |
| Non-recurring financial income | 76B | €77,366 | - | -€77,366 | |
| Financial charges | 65/66B | €18,471 | €18,646 | +€175 | +0.9% |
| Recurring financial charges | 65 | €18,471 | €18,646 | +€175 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €365,630 | €11,001 | -€354,629 | -97.0% |
| Income taxes | 67/77 | €33,712 | €1,390 | -€32,322 | -95.9% |
| Profit (loss) for the period | 9904 | €331,918 | €9,611 | -€322,307 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €331,918 | €9,611 | -€322,307 | -97.1% |
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 30 September 2026 via checked.be.