JEMATIX: 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.
JEMATIX
Largest movements
- Current investments +€69,831
new in 2025: €69,831
- Cash +€28,739
up €28,739 (+25.7%), from €111,984 to €140,723
mainly Net result for the year (+€94,373) and Tax, wage and social debts (+€6,358)
- Receivables within one year +€8,075
up €8,075 (+9.3%), from €87,167 to €95,242
of which Trade receivables: +€8,075
- Reserves +€94,373
up €94,373 (+49.9%), from €189,108 to €283,481
- Tax, wage and social debts +€6,358
up €6,358 (+50.8%), from €12,513 to €18,871
- Gross operating margin +€14,690
up €14,690 (+12.5%), from €117,891 to €132,581
- Taxes +€3,733
up €3,733 (+15.3%), from €24,320 to €28,053
- Other operating charges +€2,461
up €2,461 (+262.1%), from €939 to €3,399
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 | €206,419 | €310,568 | +€104,149 | +50.5% |
| Fixed assets | 21/28 | €7,268 | €4,771 | -€2,497 | -34.4% |
| Tangible fixed assets | 22/27 | €7,268 | €4,771 | -€2,497 | -34.4% |
| Plant, machinery and equipment | 23 | €5,943 | €4,458 | -€1,486 | -25.0% |
| Furniture and vehicles | 24 | €1,324 | €314 | -€1,011 | -76.3% |
| Current assets | 29/58 | €199,151 | €305,797 | +€106,646 | +53.6% |
| Amounts receivable within one year | 40/41 | €87,167 | €95,242 | +€8,075 | +9.3% |
| Trade receivables | 40 | €41,890 | €49,965 | +€8,075 | +19.3% |
| Other amounts receivable | 41 | €45,277 | €45,277 | = | 0.0% |
| Current investments | 50/53 | - | €69,831 | +€69,831 | |
| Cash at bank and in hand | 54/58 | €111,984 | €140,723 | +€28,739 | +25.7% |
| Total equity and liabilities | 10/49 | €206,419 | €310,568 | +€104,149 | +50.5% |
| Equity | 10/15 | €190,108 | €284,481 | +€94,373 | +49.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €189,108 | €283,481 | +€94,373 | +49.9% |
| Distributable reserves | 133 | €189,108 | €283,481 | +€94,373 | +49.9% |
| Amounts payable | 17/49 | €16,312 | €26,088 | +€9,776 | +59.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €16,312 | €26,088 | +€9,776 | +59.9% |
| Trade debts | 44 | €3,798 | €6,693 | +€2,894 | +76.2% |
| Suppliers | 440/4 | €3,798 | €6,693 | +€2,894 | +76.2% |
| Taxes, remuneration and social security | 45 | €12,513 | €18,871 | +€6,358 | +50.8% |
| Taxes | 450/3 | €12,513 | €18,871 | +€6,358 | +50.8% |
| Other amounts payable | 47/48 | - | €524 | +€524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €2,497 | = | 0.0% |
| Other operating charges | 640/8 | €939 | €3,399 | +€2,461 | +262.1% |
| Gross operating margin | 9900 | €117,891 | €132,581 | +€14,690 | +12.5% |
| Operating profit (loss) | 9901 | €114,455 | €126,685 | +€12,229 | +10.7% |
| Financial charges | 65/66B | €4,226 | €4,259 | +€33 | +0.8% |
| Recurring financial charges | 65 | €4,226 | €4,259 | +€33 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €110,229 | €122,426 | +€12,197 | +11.1% |
| Income taxes | 67/77 | €24,320 | €28,053 | +€3,733 | +15.3% |
| Profit (loss) for the period | 9904 | €85,909 | €94,373 | +€8,464 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,909 | €94,373 | +€8,464 | +9.9% |
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 10 October 2026 via checked.be.