Jem Drinks: 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.
Jem Drinks
Largest movements
- Receivables within one year +€47,854
up €47,854 (+90.0%), from €53,180 to €101,033
of which Other amounts receivable: +€41,618
- Cash +€5,740
up €5,740 (+150.8%), from €3,805 to €9,545
mainly Net result for the year (+€43,125) and Tax, wage and social debts (+€6,879)
- Profit (loss) carried forward +€43,125
up €43,125 (+49.9%), from -€86,415 to -€43,290
- Tax, wage and social debts +€6,879
up €6,879 (+213.7%), from €3,218 to €10,097
- Trade debts +€4,149
up €4,149 (+32.2%), from €12,887 to €17,036
- Gross operating margin +€7,072
up €7,072 (+20.2%), from €35,018 to €42,090
- Financial income +€559
up €559 (+42.5%), from €1,316 to €1,875
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 | €59,190 | €113,343 | +€54,153 | +91.5% |
| Fixed assets | 21/28 | €890 | €890 | = | 0.0% |
| Financial fixed assets | 28 | €890 | €890 | = | 0.0% |
| Current assets | 29/58 | €58,300 | €112,453 | +€54,153 | +92.9% |
| Amounts receivable within one year | 40/41 | €53,180 | €101,033 | +€47,854 | +90.0% |
| Trade receivables | 40 | €3,347 | €9,583 | +€6,236 | +186.3% |
| Other amounts receivable | 41 | €49,833 | €91,450 | +€41,618 | +83.5% |
| Cash at bank and in hand | 54/58 | €3,805 | €9,545 | +€5,740 | +150.8% |
| Deferred charges and accrued income | 490/1 | €1,316 | €1,875 | +€559 | +42.5% |
| Total equity and liabilities | 10/49 | €59,190 | €113,343 | +€54,153 | +91.5% |
| Equity | 10/15 | €43,085 | €86,210 | +€43,125 | +100.1% |
| Contributions | 10/11 | €129,500 | €129,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,415 | -€43,290 | +€43,125 | +49.9% |
| Amounts payable | 17/49 | €16,106 | €27,133 | +€11,028 | +68.5% |
| Amounts payable within one year | 42/48 | €16,106 | €27,133 | +€11,028 | +68.5% |
| Trade debts | 44 | €12,887 | €17,036 | +€4,149 | +32.2% |
| Suppliers | 440/4 | €12,887 | €17,036 | +€4,149 | +32.2% |
| Taxes, remuneration and social security | 45 | €3,218 | €10,097 | +€6,879 | +213.7% |
| Taxes | 450/3 | €3,218 | €10,097 | +€6,879 | +213.7% |
| Other operating charges | 640/8 | €671 | €469 | -€202 | -30.0% |
| Gross operating margin | 9900 | €35,018 | €42,090 | +€7,072 | +20.2% |
| Operating profit (loss) | 9901 | €34,347 | €41,621 | +€7,273 | +21.2% |
| Financial income | 75/76B | €1,316 | €1,875 | +€559 | +42.5% |
| Recurring financial income | 75 | €1,316 | €1,875 | +€559 | +42.5% |
| Financial charges | 65/66B | €760 | €371 | -€390 | -51.2% |
| Recurring financial charges | 65 | €760 | €371 | -€390 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €34,903 | €43,125 | +€8,223 | +23.6% |
| Profit (loss) for the period | 9904 | €34,903 | €43,125 | +€8,223 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,903 | €43,125 | +€8,223 | +23.6% |
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 6 October 2026 via checked.be.