Jemeco: what changed
Two fiscal 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.
Jemeco
Largest movements
- Receivables within one year -€28,054
down €28,054 (-51.3%), from €54,638 to €26,584
of which Trade receivables: -€32,362
- Deferred charges and accrued income +€17,444
up €17,444 (+736.7%), from €2,368 to €19,812
- Cash +€13,727
up €13,727 (+23.9%), from €57,327 to €71,055
mainly Receivables within one year (+€28,054) and Other debts (+€16,801)
- Tangible fixed assets -€2,522
down €2,522 (-12.1%), from €20,760 to €18,239
of which Furniture and vehicles: -€2,131
- Other debts +€16,801
up €16,801 (+2656.0%), from €633 to €17,434
- Profit (loss) carried forward -€13,854
down €13,854 (-11.9%), from €116,066 to €102,212
- Trade debts -€3,568
down €3,568 (-74.6%), from €4,784 to €1,216
- Gross operating margin -€60,558
down €60,558 (-60.3%), from €100,397 to €39,840
- Taxes -€9,345
down €9,345 (-56.2%), from €16,632 to €7,288
- Staff costs -€2,971
down €2,971 (-11.1%), from €26,828 to €23,857
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 | €135,094 | €135,689 | +€595 | +0.4% |
| Fixed assets | 21/28 | €20,760 | €18,239 | -€2,522 | -12.1% |
| Tangible fixed assets | 22/27 | €20,760 | €18,239 | -€2,522 | -12.1% |
| Land and buildings | 22 | €10,507 | €10,116 | -€390 | -3.7% |
| Furniture and vehicles | 24 | €10,254 | €8,122 | -€2,131 | -20.8% |
| Current assets | 29/58 | €114,333 | €117,450 | +€3,117 | +2.7% |
| Amounts receivable within one year | 40/41 | €54,638 | €26,584 | -€28,054 | -51.3% |
| Trade receivables | 40 | €46,606 | €14,244 | -€32,362 | -69.4% |
| Other amounts receivable | 41 | €8,032 | €12,340 | +€4,307 | +53.6% |
| Cash at bank and in hand | 54/58 | €57,327 | €71,055 | +€13,727 | +23.9% |
| Deferred charges and accrued income | 490/1 | €2,368 | €19,812 | +€17,444 | +736.7% |
| Total equity and liabilities | 10/49 | €135,094 | €135,689 | +€595 | +0.4% |
| Equity | 10/15 | €126,066 | €112,212 | -€13,854 | -11.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,066 | €102,212 | -€13,854 | -11.9% |
| Amounts payable | 17/49 | €9,028 | €23,476 | +€14,449 | +160.0% |
| Amounts payable within one year | 42/48 | €7,362 | €21,809 | +€14,447 | +196.2% |
| Trade debts | 44 | €4,784 | €1,216 | -€3,568 | -74.6% |
| Suppliers | 440/4 | €4,784 | €1,216 | -€3,568 | -74.6% |
| Taxes, remuneration and social security | 45 | €1,946 | €3,160 | +€1,214 | +62.4% |
| Taxes | 450/3 | €837 | €3,160 | +€2,323 | +277.6% |
| Remuneration and social security | 454/9 | €1,109 | €0 | -€1,109 | -100.0% |
| Other amounts payable | 47/48 | €633 | €17,434 | +€16,801 | +2656.0% |
| Accrued charges and deferred income | 492/3 | €1,666 | €1,667 | +€1 | +0.1% |
| Remuneration, social security and pensions | 62 | €26,828 | €23,857 | -€2,971 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,262 | €4,494 | +€231 | +5.4% |
| Other operating charges | 640/8 | €1,897 | €2,433 | +€536 | +28.3% |
| Gross operating margin | 9900 | €100,397 | €39,840 | -€60,558 | -60.3% |
| Operating profit (loss) | 9901 | €67,410 | €9,056 | -€58,354 | -86.6% |
| Financial charges | 65/66B | €1,310 | €622 | -€689 | -52.6% |
| Recurring financial charges | 65 | €1,310 | €622 | -€689 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €66,100 | €8,434 | -€57,665 | -87.2% |
| Income taxes | 67/77 | €16,632 | €7,288 | -€9,345 | -56.2% |
| Profit (loss) for the period | 9904 | €49,467 | €1,146 | -€48,321 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €49,467 | €1,146 | -€48,321 | -97.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.