JEMECOH: 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.
JEMECOH
Largest movements
- Cash +€479,593
up €479,593 (+650%), from €73,753 to €553,346
mainly Net result for the year (+€271,787) and Current investments (+€230,000)
- Current investments -€230,000
down €230,000 (-100%), from €230,000 to €0
- Receivables within one year +€50,025
up €50,025 (+31.3%), from €160,000 to €210,025
of which Trade receivables: +€50,000
- Profit (loss) carried forward +€271,787
up €271,787 (+60.0%), from €452,913 to €724,700
- Trade debts +€68,853
up €68,853 (+5,969%), from €1,154 to €70,007
- Other debts -€57,773
down €57,773 (-44.9%), from €128,710 to €70,937
- Tax, wage and social debts +€18,599
up €18,599 (+25.2%), from €73,758 to €92,357
of which Taxes: +€18,280
- Gross operating margin +€67,185
up €67,185 (+23.4%), from €287,133 to €354,318
- Taxes +€17,670
up €17,670 (+25.3%), from €69,899 to €87,569
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 | €668,906 | €971,123 | +€302,218 | +45.2% |
| Fixed assets | 21/28 | €4,373 | €3,340 | -€1,033 | -23.6% |
| Tangible fixed assets | 22/27 | €4,373 | €3,340 | -€1,033 | -23.6% |
| Furniture and vehicles | 24 | €3,196 | €2,296 | -€900 | -28.2% |
| Other tangible fixed assets | 26 | €1,177 | €1,044 | -€133 | -11.3% |
| Current assets | 29/58 | €664,533 | €967,784 | +€303,251 | +45.6% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €160,000 | €210,025 | +€50,025 | +31.3% |
| Trade receivables | 40 | €160,000 | €210,000 | +€50,000 | +31.3% |
| Other amounts receivable | 41 | - | €25 | +€25 | |
| Current investments | 50/53 | €230,000 | €0 | -€230,000 | -100% |
| Cash at bank and in hand | 54/58 | €73,753 | €553,346 | +€479,593 | +650% |
| Deferred charges and accrued income | 490/1 | €780 | €4,412 | +€3,633 | +466% |
| Total equity and liabilities | 10/49 | €668,906 | €971,123 | +€302,218 | +45.2% |
| Equity | 10/15 | €462,913 | €734,700 | +€271,787 | +58.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €452,913 | €724,700 | +€271,787 | +60.0% |
| Amounts payable | 17/49 | €205,993 | €236,423 | +€30,431 | +14.8% |
| Amounts payable within one year | 42/48 | €205,427 | €235,606 | +€30,179 | +14.7% |
| Financial debts | 43 | €1,805 | €2,305 | +€500 | +27.7% |
| Credit institutions | 430/8 | €1,805 | €2,305 | +€500 | +27.7% |
| Trade debts | 44 | €1,154 | €70,007 | +€68,853 | +5,969% |
| Suppliers | 440/4 | €1,154 | €70,007 | +€68,853 | +5,969% |
| Taxes, remuneration and social security | 45 | €73,758 | €92,357 | +€18,599 | +25.2% |
| Taxes | 450/3 | €71,758 | €90,038 | +€18,280 | +25.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,318 | +€318 | +15.9% |
| Other amounts payable | 47/48 | €128,710 | €70,937 | -€57,773 | -44.9% |
| Accrued charges and deferred income | 492/3 | €566 | €817 | +€251 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €1,033 | +€0 | 0.0% |
| Other operating charges | 640/8 | €737 | €1,886 | +€1,149 | +156% |
| Gross operating margin | 9900 | €287,133 | €354,318 | +€67,185 | +23.4% |
| Operating profit (loss) | 9901 | €285,363 | €351,398 | +€66,035 | +23.1% |
| Financial income | 75/76B | €9,993 | €10,426 | +€433 | +4.3% |
| Recurring financial income | 75 | €9,993 | €10,426 | +€433 | +4.3% |
| Financial charges | 65/66B | €3,111 | €2,468 | -€643 | -20.7% |
| Recurring financial charges | 65 | €3,111 | €2,468 | -€643 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €292,245 | €359,356 | +€67,111 | +23.0% |
| Income taxes | 67/77 | €69,899 | €87,569 | +€17,670 | +25.3% |
| Profit (loss) for the period | 9904 | €222,346 | €271,787 | +€49,441 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €222,346 | €271,787 | +€49,441 | +22.2% |
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 19 October 2026 via checked.be.