Jemabek: 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.
Jemabek
Largest movements
- Tangible fixed assets +€37,934
up €37,934 (+558.7%), from €6,789 to €44,723
of which Furniture and vehicles: +€22,841
- Cash -€35,237
down €35,237 (-72.8%), from €48,435 to €13,197
mainly Investment in fixed assets (net) (-€43,179) and Tax, wage and social debts (-€9,641)
- Receivables within one year +€2,610
new in 2025: €2,610
- Deferred charges and accrued income -€2,582
down €2,582 (-33.3%), from €7,747 to €5,165
- Reserves +€12,339
up €12,339 (+29.4%), from €41,956 to €54,295
- Tax, wage and social debts -€9,641
down €9,641 (-50.3%), from €19,174 to €9,533
- Depreciation +€3,594
up €3,594 (+217.7%), from €1,651 to €5,245
- Gross operating margin +€3,126
up €3,126 (+14.5%), from €21,523 to €24,649
- Taxes -€737
down €737 (-14.2%), from €5,172 to €4,435
- Financial charges -€434
down €434 (-15.0%), from €2,886 to €2,453
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 | €62,971 | €65,695 | +€2,725 | +4.3% |
| Fixed assets | 21/28 | €6,789 | €44,723 | +€37,934 | +558.7% |
| Tangible fixed assets | 22/27 | €6,789 | €44,723 | +€37,934 | +558.7% |
| Plant, machinery and equipment | 23 | €5,397 | €20,490 | +€15,093 | +279.6% |
| Furniture and vehicles | 24 | €1,392 | €24,234 | +€22,841 | +1640.7% |
| Current assets | 29/58 | €56,181 | €20,972 | -€35,209 | -62.7% |
| Amounts receivable within one year | 40/41 | - | €2,610 | +€2,610 | |
| Other amounts receivable | 41 | - | €2,610 | +€2,610 | |
| Cash at bank and in hand | 54/58 | €48,435 | €13,197 | -€35,237 | -72.8% |
| Deferred charges and accrued income | 490/1 | €7,747 | €5,165 | -€2,582 | -33.3% |
| Total equity and liabilities | 10/49 | €62,971 | €65,695 | +€2,725 | +4.3% |
| Equity | 10/15 | €42,956 | €55,295 | +€12,339 | +28.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €41,956 | €54,295 | +€12,339 | +29.4% |
| Distributable reserves | 133 | €41,956 | €54,295 | +€12,339 | +29.4% |
| Amounts payable | 17/49 | €20,015 | €10,400 | -€9,614 | -48.0% |
| Amounts payable within one year | 42/48 | €20,015 | €10,400 | -€9,614 | -48.0% |
| Taxes, remuneration and social security | 45 | €19,174 | €9,533 | -€9,641 | -50.3% |
| Taxes | 450/3 | €19,174 | €9,533 | -€9,641 | -50.3% |
| Other amounts payable | 47/48 | €841 | €867 | +€26 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €5,245 | +€3,594 | +217.7% |
| Other operating charges | 640/8 | €171 | €177 | +€6 | +3.6% |
| Gross operating margin | 9900 | €21,523 | €24,649 | +€3,126 | +14.5% |
| Operating profit (loss) | 9901 | €19,701 | €19,227 | -€475 | -2.4% |
| Financial charges | 65/66B | €2,886 | €2,453 | -€434 | -15.0% |
| Recurring financial charges | 65 | €2,886 | €2,453 | -€434 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €16,815 | €16,774 | -€41 | -0.2% |
| Income taxes | 67/77 | €5,172 | €4,435 | -€737 | -14.2% |
| Profit (loss) for the period | 9904 | €11,643 | €12,339 | +€696 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,643 | €12,339 | +€696 | +6.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.