Jemep: 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.
What changed
Jemep
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€355,389
2024 · -€71,956-€283,433
Equity
-€236,950
2024 · €118,439-€355,389
Cash
€142,403
2024 · €131,097+€11,306
Balance sheet total
€1.5m
2024 · €1.8m-€305,467
Largest movements
Assets
- Tangible fixed assets -€138,664
down €138,664 (-19.8%), from €700,432 to €561,768
- Receivables within one year -€98,218
down €98,218 (-18.1%), from €544,017 to €445,799
of which Trade receivables: -€65,906
- Stocks and contracts -€80,624
down €80,624 (-20.3%), from €397,448 to €316,824
Equity and liabilities
- Profit (loss) carried forward -€355,389
down €355,389, from €3,604 to -€351,785
- Trade debts +€247,962
up €247,962 (+28.9%), from €857,976 to €1.1m
- Debts after one year -€120,201
down €120,201 (-26.0%), from €462,192 to €341,991
of which Financial debts: -€120,201
- Accrued charges and deferred income -€58,761
down €58,761 (-43.4%), from €135,261 to €76,500
- Current portion of long-term debt -€39,414
down €39,414 (-23.8%), from €165,346 to €125,931
Income statement
- Gross operating margin -€290,223
down €290,223 (-41.9%), from €693,267 to €403,043
- Staff costs -€31,609
down €31,609 (-5.8%), from €540,404 to €508,795
- Financial charges +€27,470
up €27,470 (+78.1%), from €35,173 to €62,643
of which Financial charges: +€28,282
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.
Result 2024
-€71,956
Gross operating margin
-€290,223
Staff costs
+€31,609
Depreciation
+€2,658
Other operating charges
+€5,146
Other operating items
-€6,074
Financial income
+€599
Financial charges
-€27,470
Taxes
+€323
Result 2025
-€355,389
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.
From operations
+€184,799
Investment
-€13,878
Financing
-€159,615
Cash 2024
€131,097
From operations (derived)
+€184,799
Net result for the year
-€355,389
Depreciation
+€152,244
Stocks and contracts
+€80,624
Receivables within one year
+€98,218
Smaller working-capital items
-€1,175
Trade debts
+€247,962
Tax, wage and social debts
+€21,078
Accrued charges and deferred income
-€58,761
Investment (derived)
-€13,878
Investment in fixed assets (net)
-€13,878
Financing
-€159,615
Debts after one year
-€120,201
Current portion of long-term debt
-€39,414
Cash 2025
€142,403
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,796,934 | €1,491,467 | -€305,467 | -17.0% |
| Formation expenses | 20 | €5,062 | €1,262 | -€3,799 | -75.1% |
| Fixed assets | 21/28 | €716,338 | €581,771 | -€134,567 | -18.8% |
| Tangible fixed assets | 22/27 | €700,432 | €561,768 | -€138,664 | -19.8% |
| Land and buildings | 22 | €291,574 | €262,079 | -€29,494 | -10.1% |
| Plant, machinery and equipment | 23 | €311,198 | €254,905 | -€56,294 | -18.1% |
| Furniture and vehicles | 24 | €12,623 | €4,037 | -€8,585 | -68.0% |
| Leasing and similar rights | 25 | €85,037 | €40,747 | -€44,290 | -52.1% |
| Financial fixed assets | 28 | €15,906 | €20,002 | +€4,097 | +25.8% |
| Current assets | 29/58 | €1,075,534 | €908,434 | -€167,101 | -15.5% |
| Stocks and contracts in progress | 3 | €397,448 | €316,824 | -€80,624 | -20.3% |
| Stocks | 30/36 | €397,448 | €316,824 | -€80,624 | -20.3% |
| Amounts receivable within one year | 40/41 | €544,017 | €445,799 | -€98,218 | -18.1% |
| Trade receivables | 40 | €193,080 | €127,173 | -€65,906 | -34.1% |
| Other amounts receivable | 41 | €350,937 | €318,625 | -€32,312 | -9.2% |
| Cash at bank and in hand | 54/58 | €131,097 | €142,403 | +€11,306 | +8.6% |
| Deferred charges and accrued income | 490/1 | €2,973 | €3,408 | +€435 | +14.6% |
| Total equity and liabilities | 10/49 | €1,796,934 | €1,491,467 | -€305,467 | -17.0% |
| Equity | 10/15 | €118,439 | -€236,950 | -€355,389 | |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €14,835 | €14,835 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €4,835 | €4,835 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,604 | -€351,785 | -€355,389 | |
| Amounts payable | 17/49 | €1,678,495 | €1,728,417 | +€49,922 | +3.0% |
| Amounts payable after more than one year | 17 | €462,192 | €341,991 | -€120,201 | -26.0% |
| Financial debts | 170/4 | €458,392 | €338,191 | -€120,201 | -26.2% |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,081,042 | €1,309,926 | +€228,884 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €165,346 | €125,931 | -€39,414 | -23.8% |
| Trade debts | 44 | €857,976 | €1,105,937 | +€247,962 | +28.9% |
| Suppliers | 440/4 | €857,976 | €1,105,937 | +€247,962 | +28.9% |
| Taxes, remuneration and social security | 45 | €56,559 | €77,636 | +€21,078 | +37.3% |
| Taxes | 450/3 | €323 | €8,512 | +€8,189 | +2531.6% |
| Remuneration and social security | 454/9 | €56,235 | €69,124 | +€12,889 | +22.9% |
| Other amounts payable | 47/48 | €1,162 | €421 | -€741 | -63.7% |
| Accrued charges and deferred income | 492/3 | €135,261 | €76,500 | -€58,761 | -43.4% |
| Non-recurring operating income | 76A | €60,292 | €42,950 | -€17,342 | -28.8% |
| Remuneration, social security and pensions | 62 | €540,404 | €508,795 | -€31,609 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,902 | €152,244 | -€2,658 | -1.7% |
| Other operating charges | 640/8 | €39,024 | €33,878 | -€5,146 | -13.2% |
| Non-recurring operating charges | 66A | €98 | €6,172 | +€6,074 | +6198.2% |
| Gross operating margin | 9900 | €693,267 | €403,043 | -€290,223 | -41.9% |
| Operating profit (loss) | 9901 | -€41,161 | -€298,045 | -€256,884 | -624.1% |
| Financial income | 75/76B | €4,541 | €5,140 | +€599 | +13.2% |
| Recurring financial income | 75 | €4,541 | €5,140 | +€599 | +13.2% |
| Financial charges | 65/66B | €35,173 | €62,643 | +€27,470 | +78.1% |
| Recurring financial charges | 65 | €34,361 | €62,643 | +€28,282 | +82.3% |
| Non-recurring financial charges | 66B | €812 | - | -€812 | |
| Profit (loss) for the period before taxes | 9903 | -€71,793 | -€355,548 | -€283,755 | -395.2% |
| Income taxes | 67/77 | €163 | -€159 | -€323 | |
| Profit (loss) for the period | 9904 | -€71,956 | -€355,389 | -€283,433 | -393.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,956 | -€355,389 | -€283,433 | -393.9% |
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 4 October 2026 via checked.be.