JEMA CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€60,416
up €60,416 (+374%), from €16,136 to €76,551
of which Trade receivables: +€59,429
- Current investments +€55,329
up €55,329 (+36.9%), from €150,000 to €205,329
- Tangible fixed assets -€8,116
down €8,116 (-17.6%), from €46,210 to €38,093
of which Furniture and vehicles: -€9,948
- Cash -€4,394
down €4,394 (-6.7%), from €66,061 to €61,667
mainly Receivables within one year (-€60,416) and Current investments (-€55,329)
- Reserves +€90,334
up €90,334 (+34.1%), from €264,909 to €355,242
- Tax, wage and social debts +€16,878
up €16,878 (+148%), from €11,422 to €28,301
- Gross operating margin -€32,694
down €32,694 (-21.1%), from €154,935 to €122,241
- Taxes -€9,132
down €9,132 (-26.2%), from €34,853 to €25,720
- Depreciation +€6,772
up €6,772 (+192%), from €3,529 to €10,301
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 | €279,757 | €386,616 | +€106,859 | +38.2% |
| Fixed assets | 21/28 | €46,210 | €38,093 | -€8,116 | -17.6% |
| Tangible fixed assets | 22/27 | €46,210 | €38,093 | -€8,116 | -17.6% |
| Plant, machinery and equipment | 23 | - | €1,831 | +€1,831 | |
| Furniture and vehicles | 24 | €46,210 | €36,262 | -€9,948 | -21.5% |
| Current assets | 29/58 | €233,547 | €348,522 | +€114,975 | +49.2% |
| Amounts receivable within one year | 40/41 | €16,136 | €76,551 | +€60,416 | +374% |
| Trade receivables | 40 | €11,069 | €70,498 | +€59,429 | +537% |
| Other amounts receivable | 41 | €5,067 | €6,053 | +€986 | +19.5% |
| Current investments | 50/53 | €150,000 | €205,329 | +€55,329 | +36.9% |
| Cash at bank and in hand | 54/58 | €66,061 | €61,667 | -€4,394 | -6.7% |
| Deferred charges and accrued income | 490/1 | €1,350 | €4,975 | +€3,624 | +268% |
| Total equity and liabilities | 10/49 | €279,757 | €386,616 | +€106,859 | +38.2% |
| Equity | 10/15 | €267,409 | €357,742 | +€90,334 | +33.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €264,909 | €355,242 | +€90,334 | +34.1% |
| Distributable reserves | 133 | €264,909 | €355,242 | +€90,334 | +34.1% |
| Amounts payable | 17/49 | €12,349 | €28,874 | +€16,525 | +134% |
| Amounts payable within one year | 42/48 | €12,349 | €28,874 | +€16,525 | +134% |
| Trade debts | 44 | €926 | €573 | -€353 | -38.1% |
| Suppliers | 440/4 | €926 | €573 | -€353 | -38.1% |
| Taxes, remuneration and social security | 45 | €11,422 | €28,301 | +€16,878 | +148% |
| Taxes | 450/3 | €11,422 | €28,301 | +€16,878 | +148% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,529 | €10,301 | +€6,772 | +192% |
| Other operating charges | 640/8 | €220 | €120 | -€100 | -45.6% |
| Gross operating margin | 9900 | €154,935 | €122,241 | -€32,694 | -21.1% |
| Operating profit (loss) | 9901 | €151,186 | €111,820 | -€39,366 | -26.0% |
| Financial income | 75/76B | €3,493 | €4,234 | +€741 | +21.2% |
| Recurring financial income | 75 | €3,493 | €4,234 | +€741 | +21.2% |
| Financial charges | 65/66B | €909 | - | -€909 | |
| Recurring financial charges | 65 | €78 | - | -€78 | |
| Non-recurring financial charges | 66B | €831 | - | -€831 | |
| Profit (loss) for the period before taxes | 9903 | €153,770 | €116,054 | -€37,716 | -24.5% |
| Income taxes | 67/77 | €34,853 | €25,720 | -€9,132 | -26.2% |
| Profit (loss) for the period | 9904 | €118,918 | €90,334 | -€28,584 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,918 | €90,334 | -€28,584 | -24.0% |
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 24 October 2026 via checked.be.