JEMA: 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.
JEMA
Largest movements
- Receivables within one year -€14,399
down €14,399 (-22.2%), from €64,735 to €50,336
- Cash -€1,100
down €1,100 (-31.2%), from €3,529 to €2,429
mainly Trade debts (-€16,681)
- Trade debts -€16,681
down €16,681 (-89.7%), from €18,599 to €1,918
- Profit (loss) carried forward +€839
up €839 (+19.5%), from €4,305 to €5,144
- Gross operating margin -€11,128
down €11,128 (-89.7%), from €12,411 to €1,283
- Taxes -€2,998
down €2,998 (-90.5%), from €3,312 to €314
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.
Derived cash bridge
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 | €68,264 | €52,764 | -€15,500 | -22.7% |
| Current assets | 29/58 | €68,264 | €52,764 | -€15,500 | -22.7% |
| Amounts receivable within one year | 40/41 | €64,735 | €50,336 | -€14,399 | -22.2% |
| Trade receivables | 40 | €64,735 | €50,336 | -€14,399 | -22.2% |
| Cash at bank and in hand | 54/58 | €3,529 | €2,429 | -€1,100 | -31.2% |
| Total equity and liabilities | 10/49 | €68,264 | €52,764 | -€15,500 | -22.7% |
| Equity | 10/15 | €22,905 | €23,744 | +€839 | +3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,305 | €5,144 | +€839 | +19.5% |
| Amounts payable | 17/49 | €45,359 | €29,020 | -€16,339 | -36.0% |
| Amounts payable within one year | 42/48 | €45,359 | €29,020 | -€16,339 | -36.0% |
| Trade debts | 44 | €18,599 | €1,918 | -€16,681 | -89.7% |
| Suppliers | 440/4 | €18,599 | €1,918 | -€16,681 | -89.7% |
| Taxes, remuneration and social security | 45 | €3,470 | €3,813 | +€343 | +9.9% |
| Taxes | 450/3 | €3,470 | €3,813 | +€343 | +9.9% |
| Other amounts payable | 47/48 | €23,290 | €23,290 | = | 0.0% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €12,411 | €1,283 | -€11,128 | -89.7% |
| Operating profit (loss) | 9901 | €12,411 | €1,221 | -€11,190 | -90.2% |
| Financial charges | 65/66B | - | €68 | +€68 | |
| Recurring financial charges | 65 | - | €68 | +€68 | |
| Profit (loss) for the period before taxes | 9903 | €12,411 | €1,154 | -€11,258 | -90.7% |
| Income taxes | 67/77 | €3,312 | €314 | -€2,998 | -90.5% |
| Profit (loss) for the period | 9904 | €9,099 | €839 | -€8,260 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,099 | €839 | -€8,260 | -90.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.