Jemanama: 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.
Jemanama
Largest movements
- Receivables within one year +€75,517
up €75,517 (+69.6%), from €108,464 to €183,981
of which Other amounts receivable: +€79,122
- Tangible fixed assets -€15,714
down €15,714 (-10.1%), from €156,096 to €140,382
of which Furniture and vehicles: -€9,114
- Cash +€5,473
up €5,473 (+17.1%), from €31,970 to €37,443
mainly Net result for the year (+€85,730) and Short-term financial debts (+€20,000)
- Deferred charges and accrued income +€3,833
up €3,833 (+119.8%), from €3,200 to €7,033
- Reserves +€86,000
up €86,000 (+52.1%), from €165,000 to €251,000
- Debts after one year -€25,708
down €25,708 (-34.8%), from €73,949 to €48,241
- Short-term financial debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts -€6,335
down €6,335 (-23.9%), from €26,531 to €20,196
of which Taxes: -€6,335
- Trade debts -€4,430
down €4,430 (-81.3%), from €5,450 to €1,020
- Gross operating margin +€43,317
up €43,317 (+51.5%), from €84,039 to €127,356
- Taxes +€11,692
up €11,692 (+76.2%), from €15,342 to €27,034
- Financial income +€4,051
up €4,051 (+159.6%), from €2,538 to €6,589
- Depreciation +€1,798
up €1,798 (+12.9%), from €13,916 to €15,714
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 | €299,730 | €368,839 | +€69,109 | +23.1% |
| Fixed assets | 21/28 | €156,096 | €140,382 | -€15,714 | -10.1% |
| Tangible fixed assets | 22/27 | €156,096 | €140,382 | -€15,714 | -10.1% |
| Land and buildings | 22 | €117,847 | €111,247 | -€6,600 | -5.6% |
| Furniture and vehicles | 24 | €38,249 | €29,135 | -€9,114 | -23.8% |
| Current assets | 29/58 | €143,634 | €228,457 | +€84,824 | +59.1% |
| Amounts receivable within one year | 40/41 | €108,464 | €183,981 | +€75,517 | +69.6% |
| Trade receivables | 40 | €24,289 | €20,684 | -€3,605 | -14.8% |
| Other amounts receivable | 41 | €84,175 | €163,298 | +€79,122 | +94.0% |
| Cash at bank and in hand | 54/58 | €31,970 | €37,443 | +€5,473 | +17.1% |
| Deferred charges and accrued income | 490/1 | €3,200 | €7,033 | +€3,833 | +119.8% |
| Total equity and liabilities | 10/49 | €299,730 | €368,839 | +€69,109 | +23.1% |
| Equity | 10/15 | €167,944 | €253,674 | +€85,730 | +51.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €165,000 | €251,000 | +€86,000 | +52.1% |
| Distributable reserves | 133 | €165,000 | €251,000 | +€86,000 | +52.1% |
| Profit (loss) carried forward | 14 | €444 | €174 | -€270 | -60.8% |
| Amounts payable | 17/49 | €131,786 | €115,165 | -€16,621 | -12.6% |
| Amounts payable after more than one year | 17 | €73,949 | €48,241 | -€25,708 | -34.8% |
| Financial debts | 170/4 | €73,949 | €48,241 | -€25,708 | -34.8% |
| Amounts payable within one year | 42/48 | €57,742 | €66,924 | +€9,182 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €25,762 | €25,708 | -€54 | -0.2% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €5,450 | €1,020 | -€4,430 | -81.3% |
| Suppliers | 440/4 | €5,450 | €1,020 | -€4,430 | -81.3% |
| Taxes, remuneration and social security | 45 | €26,531 | €20,196 | -€6,335 | -23.9% |
| Taxes | 450/3 | €23,381 | €17,046 | -€6,335 | -27.1% |
| Remuneration and social security | 454/9 | €3,150 | €3,150 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €95 | €0 | -€95 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,916 | €15,714 | +€1,798 | +12.9% |
| Other operating charges | 640/8 | €2,620 | €1,641 | -€979 | -37.4% |
| Gross operating margin | 9900 | €84,039 | €127,356 | +€43,317 | +51.5% |
| Operating profit (loss) | 9901 | €67,503 | €110,001 | +€42,498 | +63.0% |
| Financial income | 75/76B | €2,538 | €6,589 | +€4,051 | +159.6% |
| Recurring financial income | 75 | €2,538 | €6,589 | +€4,051 | +159.6% |
| Financial charges | 65/66B | €2,817 | €3,825 | +€1,009 | +35.8% |
| Recurring financial charges | 65 | €2,817 | €3,825 | +€1,009 | +35.8% |
| Profit (loss) for the period before taxes | 9903 | €67,224 | €112,764 | +€45,540 | +67.7% |
| Income taxes | 67/77 | €15,342 | €27,034 | +€11,692 | +76.2% |
| Profit (loss) for the period | 9904 | €51,882 | €85,730 | +€33,848 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,882 | €85,730 | +€33,848 | +65.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.