Jematmar: 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.
Jematmar
Largest movements
- Receivables within one year -€495,882
down €495,882 (-98.2%), from €504,828 to €8,946
of which Other amounts receivable: -€494,382
- Cash -€46,420
down €46,420 (-6.2%), from €744,052 to €697,631
mainly Other debts (-€502,300) and Contributions, distributions and other (-€59,000)
- Tangible fixed assets -€14,325
down €14,325 (-51.0%), from €28,109 to €13,784
- Other debts -€502,300
down €502,300 (-89.5%), from €561,300 to €59,000
- Profit (loss) carried forward -€37,604
down €37,604 (-5.7%), from €654,557 to €616,953
- Gross operating margin -€53,920
down €53,920 (-51.3%), from €105,121 to €51,201
- Financial income -€26,434
down €26,434 (-84.1%), from €31,419 to €4,985
- Depreciation +€8,421
up €8,421 (+143%), from €5,905 to €14,325
- Taxes -€1,504
down €1,504 (-7.4%), from €20,356 to €18,851
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 | €1,383,730 | €830,857 | -€552,873 | -40.0% |
| Fixed assets | 21/28 | €28,109 | €13,784 | -€14,325 | -51.0% |
| Tangible fixed assets | 22/27 | €28,109 | €13,784 | -€14,325 | -51.0% |
| Furniture and vehicles | 24 | €28,109 | €13,784 | -€14,325 | -51.0% |
| Current assets | 29/58 | €1,355,622 | €817,074 | -€538,548 | -39.7% |
| Amounts receivable within one year | 40/41 | €504,828 | €8,946 | -€495,882 | -98.2% |
| Trade receivables | 40 | €6,141 | €4,641 | -€1,500 | -24.4% |
| Other amounts receivable | 41 | €498,688 | €4,306 | -€494,382 | -99.1% |
| Current investments | 50/53 | €103,455 | €108,440 | +€4,985 | +4.8% |
| Cash at bank and in hand | 54/58 | €744,052 | €697,631 | -€46,420 | -6.2% |
| Deferred charges and accrued income | 490/1 | €3,287 | €2,057 | -€1,230 | -37.4% |
| Total equity and liabilities | 10/49 | €1,383,730 | €830,857 | -€552,873 | -40.0% |
| Equity | 10/15 | €805,017 | €767,413 | -€37,604 | -4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,860 | €131,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €130,000 | €131,860 | +€1,860 | +1.4% |
| Profit (loss) carried forward | 14 | €654,557 | €616,953 | -€37,604 | -5.7% |
| Amounts payable | 17/49 | €578,713 | €63,445 | -€515,269 | -89.0% |
| Amounts payable within one year | 42/48 | €578,713 | €60,945 | -€517,769 | -89.5% |
| Trade debts | 44 | €3,013 | €1,200 | -€1,814 | -60.2% |
| Suppliers | 440/4 | €3,013 | €1,200 | -€1,814 | -60.2% |
| Taxes, remuneration and social security | 45 | €14,400 | €745 | -€13,655 | -94.8% |
| Taxes | 450/3 | €11,652 | €745 | -€10,907 | -93.6% |
| Remuneration and social security | 454/9 | €2,748 | - | -€2,748 | |
| Other amounts payable | 47/48 | €561,300 | €59,000 | -€502,300 | -89.5% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,905 | €14,325 | +€8,421 | +143% |
| Other operating charges | 640/8 | €1,678 | €1,546 | -€133 | -7.9% |
| Non-recurring operating charges | 66A | €45 | - | -€45 | |
| Gross operating margin | 9900 | €105,121 | €51,201 | -€53,920 | -51.3% |
| Operating profit (loss) | 9901 | €97,493 | €35,330 | -€62,163 | -63.8% |
| Financial income | 75/76B | €31,419 | €4,985 | -€26,434 | -84.1% |
| Recurring financial income | 75 | €31,419 | €4,985 | -€26,434 | -84.1% |
| Financial charges | 65/66B | €710 | €68 | -€642 | -90.5% |
| Recurring financial charges | 65 | €710 | €68 | -€642 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €128,202 | €40,247 | -€87,955 | -68.6% |
| Income taxes | 67/77 | €20,356 | €18,851 | -€1,504 | -7.4% |
| Profit (loss) for the period | 9904 | €107,846 | €21,396 | -€86,451 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €107,846 | €21,396 | -€86,451 | -80.2% |
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 31 October 2026 via checked.be.