JEMABRIK: 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.
JEMABRIK
Largest movements
- Tangible fixed assets -€41,327
down €41,327 (-6.5%), from €640,625 to €599,297
- Other debts -€57,213
down €57,213 (-8.5%), from €671,953 to €614,740
- Profit (loss) carried forward +€13,872
up €13,872 (+54.2%), from -€25,575 to -€11,704
- Gross operating margin -€1,997
down €1,997 (-3.3%), from €60,844 to €58,847
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 | €670,378 | €627,310 | -€43,067 | -6.4% |
| Fixed assets | 21/28 | €640,625 | €599,297 | -€41,327 | -6.5% |
| Tangible fixed assets | 22/27 | €640,625 | €599,297 | -€41,327 | -6.5% |
| Land and buildings | 22 | €640,625 | €599,297 | -€41,327 | -6.5% |
| Current assets | 29/58 | €29,753 | €28,013 | -€1,740 | -5.8% |
| Amounts receivable within one year | 40/41 | €23,355 | €24,447 | +€1,092 | +4.7% |
| Other amounts receivable | 41 | €23,355 | €24,447 | +€1,092 | +4.7% |
| Cash at bank and in hand | 54/58 | €5,346 | €2,489 | -€2,856 | -53.4% |
| Deferred charges and accrued income | 490/1 | €1,052 | €1,077 | +€25 | +2.4% |
| Total equity and liabilities | 10/49 | €670,378 | €627,310 | -€43,067 | -6.4% |
| Equity | 10/15 | -€1,575 | €12,296 | +€13,872 | |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,575 | -€11,704 | +€13,872 | +54.2% |
| Amounts payable | 17/49 | €671,953 | €615,014 | -€56,939 | -8.5% |
| Amounts payable within one year | 42/48 | €671,953 | €615,014 | -€56,939 | -8.5% |
| Trade debts | 44 | - | €274 | +€274 | |
| Suppliers | 440/4 | - | €274 | +€274 | |
| Other amounts payable | 47/48 | €671,953 | €614,740 | -€57,213 | -8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,327 | €41,327 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,778 | €4,651 | -€128 | -2.7% |
| Gross operating margin | 9900 | €60,844 | €58,847 | -€1,997 | -3.3% |
| Operating profit (loss) | 9901 | €14,739 | €12,869 | -€1,870 | -12.7% |
| Financial income | 75/76B | €957 | €1,151 | +€194 | +20.3% |
| Recurring financial income | 75 | €957 | €1,151 | +€194 | +20.3% |
| Financial charges | 65/66B | €119 | €149 | +€30 | +25.3% |
| Recurring financial charges | 65 | €119 | €149 | +€30 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €15,577 | €13,872 | -€1,706 | -10.9% |
| Profit (loss) for the period | 9904 | €15,577 | €13,872 | -€1,706 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,577 | €13,872 | -€1,706 | -10.9% |
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 24 October 2026 via checked.be.