JEMA-TRANS: 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-TRANS
Largest movements
- Receivables within one year +€13,369
up €13,369 (+15.4%), from €86,932 to €100,301
of which Other amounts receivable: +€14,164
- Cash +€12,423
up €12,423 (+36.2%), from €34,292 to €46,715
mainly Depreciation (+€21,624) and Net result for the year (+€15,637)
- Tangible fixed assets -€11,074
down €11,074 (-40.9%), from €27,067 to €15,993
of which Furniture and vehicles: -€12,230
- Reserves +€15,637
up €15,637 (+13.4%), from €116,985 to €132,622
- Trade debts -€4,518
down €4,518 (-19.5%), from €23,212 to €18,694
- Tax, wage and social debts +€2,027
up €2,027 (+50.9%), from €3,983 to €6,010
of which Remuneration and social security: +€1,259
- Staff costs +€45,588
up €45,588 (+586%), from €7,778 to €53,366
- Taxes -€12,452
down €12,452 (-67.2%), from €18,522 to €6,070
- Gross operating margin -€5,297
down €5,297 (-5.0%), from €105,160 to €99,863
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 | €162,780 | €176,255 | +€13,475 | +8.3% |
| Fixed assets | 21/28 | €27,067 | €15,993 | -€11,074 | -40.9% |
| Tangible fixed assets | 22/27 | €27,067 | €15,993 | -€11,074 | -40.9% |
| Plant, machinery and equipment | 23 | €0 | €1,155 | +€1,155 | |
| Furniture and vehicles | 24 | €27,067 | €14,837 | -€12,230 | -45.2% |
| Current assets | 29/58 | €135,713 | €160,262 | +€24,549 | +18.1% |
| Amounts receivable within one year | 40/41 | €86,932 | €100,301 | +€13,369 | +15.4% |
| Trade receivables | 40 | €79,454 | €78,659 | -€795 | -1.0% |
| Other amounts receivable | 41 | €7,478 | €21,642 | +€14,164 | +189% |
| Cash at bank and in hand | 54/58 | €34,292 | €46,715 | +€12,423 | +36.2% |
| Deferred charges and accrued income | 490/1 | €14,490 | €13,246 | -€1,244 | -8.6% |
| Total equity and liabilities | 10/49 | €162,780 | €176,255 | +€13,475 | +8.3% |
| Equity | 10/15 | €135,585 | €151,222 | +€15,637 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,985 | €132,622 | +€15,637 | +13.4% |
| Distributable reserves | 133 | €116,985 | €132,622 | +€15,637 | +13.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,195 | €25,033 | -€2,162 | -7.9% |
| Amounts payable within one year | 42/48 | €27,195 | €25,033 | -€2,162 | -7.9% |
| Trade debts | 44 | €23,212 | €18,694 | -€4,518 | -19.5% |
| Suppliers | 440/4 | €23,212 | €18,694 | -€4,518 | -19.5% |
| Taxes, remuneration and social security | 45 | €3,983 | €6,010 | +€2,027 | +50.9% |
| Taxes | 450/3 | €598 | €1,365 | +€767 | +128% |
| Remuneration and social security | 454/9 | €3,385 | €4,644 | +€1,259 | +37.2% |
| Other amounts payable | 47/48 | - | €329 | +€329 | |
| Remuneration, social security and pensions | 62 | €7,778 | €53,366 | +€45,588 | +586% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,044 | €21,624 | +€580 | +2.8% |
| Other operating charges | 640/8 | €2,078 | €2,807 | +€729 | +35.1% |
| Gross operating margin | 9900 | €105,160 | €99,863 | -€5,297 | -5.0% |
| Operating profit (loss) | 9901 | €74,260 | €22,066 | -€52,194 | -70.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €407 | €360 | -€47 | -11.6% |
| Recurring financial charges | 65 | €407 | €360 | -€47 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €73,853 | €21,707 | -€52,147 | -70.6% |
| Income taxes | 67/77 | €18,522 | €6,070 | -€12,452 | -67.2% |
| Profit (loss) for the period | 9904 | €55,331 | €15,637 | -€39,694 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,331 | €15,637 | -€39,694 | -71.7% |
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 27 October 2026 via checked.be.