Jemar Eigendomsbeheer: 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.
Jemar Eigendomsbeheer
Largest movements
- Cash +€54,848
up €54,848 (+377%), from €14,537 to €69,385
mainly Net result for the year (+€44,619) and Other debts (+€42,847)
- Receivables within one year +€34,570
up €34,570 (+46.7%), from €74,015 to €108,585
of which Trade receivables: +€49,276
- Intangible fixed assets -€21,500
down €21,500 (-16.8%), from €128,352 to €106,852
- Deferred charges and accrued income +€7,647
up €7,647, from €0 to €7,647
- Profit (loss) carried forward +€44,619
up €44,619 (+67.2%), from -€66,442 to -€21,823
- Other debts +€42,847
up €42,847 (+22.3%), from €192,396 to €235,242
- Accrued charges and deferred income -€18,867
down €18,867 (-99.4%), from €18,987 to €120
- Tax, wage and social debts +€16,282
up €16,282 (+102%), from €15,967 to €32,250
of which Remuneration and social security: +€15,537
- Short-term financial debts -€5,071
down €5,071 (-100%), from €5,071 to €0
- Gross operating margin +€81,238
up €81,238 (+35.2%), from €230,952 to €312,190
- Staff costs +€24,041
up €24,041 (+11.1%), from €217,005 to €241,045
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 | €216,904 | €292,469 | +€75,565 | +34.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €128,352 | €106,852 | -€21,500 | -16.8% |
| Intangible fixed assets | 21 | €128,352 | €106,852 | -€21,500 | -16.8% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €88,552 | €185,617 | +€97,066 | +110% |
| Amounts receivable within one year | 40/41 | €74,015 | €108,585 | +€34,570 | +46.7% |
| Trade receivables | 40 | €59,309 | €108,585 | +€49,276 | +83.1% |
| Other amounts receivable | 41 | €14,706 | €0 | -€14,706 | -100% |
| Cash at bank and in hand | 54/58 | €14,537 | €69,385 | +€54,848 | +377% |
| Deferred charges and accrued income | 490/1 | €0 | €7,647 | +€7,647 | |
| Total equity and liabilities | 10/49 | €216,904 | €292,469 | +€75,565 | +34.8% |
| Equity | 10/15 | -€42,771 | €1,848 | +€44,619 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €17,671 | €17,671 | = | 0.0% |
| Distributable reserves | 133 | €17,671 | €17,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,442 | -€21,823 | +€44,619 | +67.2% |
| Amounts payable | 17/49 | €259,675 | €290,621 | +€30,946 | +11.9% |
| Amounts payable after more than one year | 17 | €4,875 | €4,875 | = | 0.0% |
| Other amounts payable | 178/9 | €4,875 | €4,875 | = | 0.0% |
| Amounts payable within one year | 42/48 | €235,813 | €285,626 | +€49,814 | +21.1% |
| Financial debts | 43 | €5,071 | €0 | -€5,071 | -100% |
| Credit institutions | 430/8 | €5,071 | €0 | -€5,071 | -100% |
| Trade debts | 44 | €22,378 | €18,134 | -€4,244 | -19.0% |
| Suppliers | 440/4 | €22,378 | €18,134 | -€4,244 | -19.0% |
| Taxes, remuneration and social security | 45 | €15,967 | €32,250 | +€16,282 | +102% |
| Taxes | 450/3 | €15,967 | €16,713 | +€745 | +4.7% |
| Remuneration and social security | 454/9 | €0 | €15,537 | +€15,537 | |
| Other amounts payable | 47/48 | €192,396 | €235,242 | +€42,847 | +22.3% |
| Accrued charges and deferred income | 492/3 | €18,987 | €120 | -€18,867 | -99.4% |
| Remuneration, social security and pensions | 62 | €217,005 | €241,045 | +€24,041 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,903 | €21,500 | -€403 | -1.8% |
| Other operating charges | 640/8 | €992 | €781 | -€211 | -21.3% |
| Gross operating margin | 9900 | €230,952 | €312,190 | +€81,238 | +35.2% |
| Operating profit (loss) | 9901 | -€8,948 | €48,864 | +€57,811 | |
| Financial income | 75/76B | €125 | €0 | -€125 | -99.9% |
| Recurring financial income | 75 | €125 | €0 | -€125 | -99.9% |
| Financial charges | 65/66B | €3,793 | €4,111 | +€318 | +8.4% |
| Recurring financial charges | 65 | €3,793 | €4,111 | +€318 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,615 | €44,753 | +€57,368 | |
| Income taxes | 67/77 | €294 | €133 | -€160 | -54.6% |
| Profit (loss) for the period | 9904 | -€12,909 | €44,619 | +€57,528 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,909 | €44,619 | +€57,528 |
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 22 October 2026 via checked.be.