JeMarBo: 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.
JeMarBo
Largest movements
- Cash +€147,996
up €147,996 (+59.1%), from €250,303 to €398,298
mainly Net result for the year (+€147,099) and Tax, wage and social debts (+€16,265)
- Reserves +€147,099
up €147,099 (+69.2%), from €212,581 to €359,680
- Tax, wage and social debts +€16,265
up €16,265 (+37.7%), from €43,136 to €59,401
of which Taxes: +€16,265
- Other debts -€12,341
down €12,341 (-89.7%), from €13,760 to €1,420
- Gross operating margin +€59,750
up €59,750 (+44.9%), from €132,990 to €192,740
- Taxes +€14,759
up €14,759 (+51.9%), from €28,442 to €43,200
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 | €271,478 | €425,429 | +€153,952 | +56.7% |
| Fixed assets | 21/28 | - | €2,931 | +€2,931 | |
| Tangible fixed assets | 22/27 | - | €2,931 | +€2,931 | |
| Furniture and vehicles | 24 | - | €2,931 | +€2,931 | |
| Current assets | 29/58 | €271,478 | €422,498 | +€151,021 | +55.6% |
| Amounts receivable within one year | 40/41 | €21,175 | €24,200 | +€3,025 | +14.3% |
| Trade receivables | 40 | €21,175 | €24,200 | +€3,025 | +14.3% |
| Cash at bank and in hand | 54/58 | €250,303 | €398,298 | +€147,996 | +59.1% |
| Total equity and liabilities | 10/49 | €271,478 | €425,429 | +€153,952 | +56.7% |
| Equity | 10/15 | €214,581 | €361,680 | +€147,099 | +68.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €212,581 | €359,680 | +€147,099 | +69.2% |
| Distributable reserves | 133 | €212,581 | €359,680 | +€147,099 | +69.2% |
| Amounts payable | 17/49 | €56,896 | €63,749 | +€6,853 | +12.0% |
| Amounts payable within one year | 42/48 | €56,896 | €63,749 | +€6,853 | +12.0% |
| Trade debts | 44 | €0 | €2,929 | +€2,929 | |
| Suppliers | 440/4 | €0 | €2,929 | +€2,929 | |
| Taxes, remuneration and social security | 45 | €43,136 | €59,401 | +€16,265 | +37.7% |
| Taxes | 450/3 | €40,736 | €57,001 | +€16,265 | +39.9% |
| Remuneration and social security | 454/9 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 47/48 | €13,760 | €1,420 | -€12,341 | -89.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €508 | +€508 | |
| Other operating charges | 640/8 | €200 | €1,334 | +€1,134 | +567% |
| Gross operating margin | 9900 | €132,990 | €192,740 | +€59,750 | +44.9% |
| Operating profit (loss) | 9901 | €132,790 | €190,898 | +€58,108 | +43.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €841 | €599 | -€242 | -28.8% |
| Recurring financial charges | 65 | €841 | €599 | -€242 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €131,959 | €190,299 | +€58,340 | +44.2% |
| Income taxes | 67/77 | €28,442 | €43,200 | +€14,759 | +51.9% |
| Profit (loss) for the period | 9904 | €103,517 | €147,099 | +€43,582 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €103,517 | €147,099 | +€43,582 | +42.1% |
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 19 October 2026 via checked.be.