Jemasiko: 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.
Jemasiko
Largest movements
- Cash +€51,448
up €51,448 (+22.0%), from €234,325 to €285,773
mainly Net result for the year (+€78,032) and Depreciation (+€2,310)
- Receivables within one year +€3,628
new in 2025: €3,628
- Reserves +€78,032
up €78,032 (+37.7%), from €206,812 to €284,844
- Tax, wage and social debts -€22,473
down €22,473 (-63.4%), from €35,460 to €12,987
of which Taxes: -€22,623
- Gross operating margin -€12,233
down €12,233 (-10.9%), from €111,923 to €99,690
- Financial income +€9,568
up €9,568 (+14,281%), from €67 to €9,635
- Taxes -€3,406
down €3,406 (-10.9%), from €31,382 to €27,976
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 | €247,473 | €301,276 | +€53,803 | +21.7% |
| Fixed assets | 21/28 | €12,240 | €11,041 | -€1,199 | -9.8% |
| Tangible fixed assets | 22/27 | €12,185 | €10,881 | -€1,304 | -10.7% |
| Land and buildings | 22 | €9,869 | €8,732 | -€1,137 | -11.5% |
| Plant, machinery and equipment | 23 | - | €863 | +€863 | |
| Furniture and vehicles | 24 | €2,316 | €1,286 | -€1,030 | -44.5% |
| Financial fixed assets | 28 | €55 | €160 | +€105 | +191% |
| Current assets | 29/58 | €235,233 | €290,235 | +€55,002 | +23.4% |
| Amounts receivable within one year | 40/41 | - | €3,628 | +€3,628 | |
| Other amounts receivable | 41 | - | €3,628 | +€3,628 | |
| Cash at bank and in hand | 54/58 | €234,325 | €285,773 | +€51,448 | +22.0% |
| Deferred charges and accrued income | 490/1 | €908 | €834 | -€74 | -8.1% |
| Total equity and liabilities | 10/49 | €247,473 | €301,276 | +€53,803 | +21.7% |
| Equity | 10/15 | €208,812 | €286,844 | +€78,032 | +37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €206,812 | €284,844 | +€78,032 | +37.7% |
| Distributable reserves | 133 | €206,812 | €284,844 | +€78,032 | +37.7% |
| Amounts payable | 17/49 | €38,661 | €14,432 | -€24,229 | -62.7% |
| Amounts payable within one year | 42/48 | €38,661 | €13,071 | -€25,590 | -66.2% |
| Trade debts | 44 | €3,073 | €84 | -€2,989 | -97.3% |
| Suppliers | 440/4 | €3,073 | €84 | -€2,989 | -97.3% |
| Taxes, remuneration and social security | 45 | €35,460 | €12,987 | -€22,473 | -63.4% |
| Taxes | 450/3 | €35,460 | €12,837 | -€22,623 | -63.8% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | €128 | - | -€128 | |
| Accrued charges and deferred income | 492/3 | - | €1,361 | +€1,361 | |
| Remuneration, social security and pensions | 62 | - | €177 | +€177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,849 | €2,310 | +€461 | +24.9% |
| Other operating charges | 640/8 | €132 | €742 | +€610 | +462% |
| Gross operating margin | 9900 | €111,923 | €99,690 | -€12,233 | -10.9% |
| Operating profit (loss) | 9901 | €109,942 | €96,461 | -€13,481 | -12.3% |
| Financial income | 75/76B | €67 | €9,635 | +€9,568 | +14,281% |
| Recurring financial income | 75 | €67 | €9,635 | +€9,568 | +14,281% |
| Financial charges | 65/66B | €68 | €88 | +€20 | +29.4% |
| Recurring financial charges | 65 | €68 | €88 | +€20 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €109,941 | €106,008 | -€3,933 | -3.6% |
| Income taxes | 67/77 | €31,382 | €27,976 | -€3,406 | -10.9% |
| Profit (loss) for the period | 9904 | €78,559 | €78,032 | -€527 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €78,559 | €78,032 | -€527 | -0.7% |
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 28 October 2026 via checked.be.