Jelema: what changed
Two financial 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.
Jelema
Largest movements
- Cash +€132,114
up €132,114 (+259.6%), from €50,892 to €183,005
mainly Net result for the year (+€129,365) and Tax, wage and social debts (+€26,566)
- Receivables within one year +€23,411
up €23,411 (+31353.1%), from €75 to €23,486
of which Trade receivables: +€23,486
- Reserves +€129,365
up €129,365 (+324.1%), from €39,916 to €169,281
- Tax, wage and social debts +€26,566
up €26,566 (+243.9%), from €10,893 to €37,459
- Gross operating margin +€116,020
up €116,020 (+225.4%), from €51,473 to €167,494
- Taxes +€26,566
up €26,566 (+243.9%), from €10,893 to €37,459
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 | €53,570 | €209,300 | +€155,730 | +290.7% |
| Formation expenses | 20 | €1,994 | €1,495 | -€498 | -25.0% |
| Current assets | 29/58 | €51,576 | €207,805 | +€156,229 | +302.9% |
| Amounts receivable within one year | 40/41 | €75 | €23,486 | +€23,411 | +31353.1% |
| Trade receivables | 40 | - | €23,486 | +€23,486 | |
| Other amounts receivable | 41 | €75 | - | -€75 | |
| Cash at bank and in hand | 54/58 | €50,892 | €183,005 | +€132,114 | +259.6% |
| Deferred charges and accrued income | 490/1 | €610 | €1,314 | +€704 | +115.4% |
| Total equity and liabilities | 10/49 | €53,570 | €209,300 | +€155,730 | +290.7% |
| Equity | 10/15 | €42,416 | €171,781 | +€129,365 | +305.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €39,916 | €169,281 | +€129,365 | +324.1% |
| Distributable reserves | 133 | €39,916 | €169,281 | +€129,365 | +324.1% |
| Amounts payable | 17/49 | €11,154 | €37,520 | +€26,366 | +236.4% |
| Amounts payable within one year | 42/48 | €11,154 | €37,520 | +€26,366 | +236.4% |
| Trade debts | 44 | €261 | €8 | -€253 | -97.1% |
| Suppliers | 440/4 | €261 | €8 | -€253 | -97.1% |
| Taxes, remuneration and social security | 45 | €10,893 | €37,459 | +€26,566 | +243.9% |
| Taxes | 450/3 | €10,893 | €37,459 | +€26,566 | +243.9% |
| Other amounts payable | 47/48 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €498 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €51,473 | €167,494 | +€116,020 | +225.4% |
| Operating profit (loss) | 9901 | €50,857 | €166,875 | +€116,018 | +228.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €44 | €51 | +€7 | +15.5% |
| Recurring financial charges | 65 | €44 | €51 | +€7 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €50,813 | €166,824 | +€116,012 | +228.3% |
| Income taxes | 67/77 | €10,893 | €37,459 | +€26,566 | +243.9% |
| Profit (loss) for the period | 9904 | €39,919 | €129,365 | +€89,446 | +224.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,919 | €129,365 | +€89,446 | +224.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.