Jemi: 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.
Jemi
Largest movements
- Receivables within one year -€35,010
down €35,010 (-9.0%), from €390,380 to €355,369
of which Trade receivables: -€35,010
- Tangible fixed assets -€12,915
down €12,915 (-26.1%), from €49,434 to €36,519
of which Furniture and vehicles: -€12,620
- Trade debts -€113,491
down €113,491 (-100%), from €113,491 to €0
- Tax, wage and social debts +€66,181
up €66,181 (+41.0%), from €161,398 to €227,579
of which Remuneration and social security: +€58,500
- Write-downs +€72,000
new in 2025: €72,000
- Gross operating margin +€47,242
up €47,242 (+32.6%), from €144,699 to €191,941
- Taxes +€46,500
up €46,500 (+163%), from €28,500 to €75,000
- Other operating charges +€18,168
up €18,168 (+339%), from €5,360 to €23,528
- Financial charges +€5,527
up €5,527 (+415%), from €1,332 to €6,859
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 | €628,000 | €576,110 | -€51,890 | -8.3% |
| Fixed assets | 21/28 | €49,434 | €36,519 | -€12,915 | -26.1% |
| Tangible fixed assets | 22/27 | €49,434 | €36,519 | -€12,915 | -26.1% |
| Land and buildings | 22 | €6,527 | €6,232 | -€295 | -4.5% |
| Furniture and vehicles | 24 | €42,907 | €30,287 | -€12,620 | -29.4% |
| Current assets | 29/58 | €578,566 | €539,591 | -€38,975 | -6.7% |
| Amounts receivable within one year | 40/41 | €390,380 | €355,369 | -€35,010 | -9.0% |
| Trade receivables | 40 | €370,380 | €335,369 | -€35,010 | -9.5% |
| Other amounts receivable | 41 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €188,187 | €184,222 | -€3,965 | -2.1% |
| Total equity and liabilities | 10/49 | €628,000 | €576,110 | -€51,890 | -8.3% |
| Equity | 10/15 | €304,781 | €306,419 | +€1,639 | +0.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €286,500 | €286,500 | = | 0.0% |
| Distributable reserves | 133 | €286,500 | €286,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,281 | €4,919 | +€1,639 | +49.9% |
| Amounts payable | 17/49 | €323,220 | €269,691 | -€53,529 | -16.6% |
| Amounts payable within one year | 42/48 | €323,220 | €269,691 | -€53,529 | -16.6% |
| Trade debts | 44 | €113,491 | €0 | -€113,491 | -100% |
| Suppliers | 440/4 | €113,491 | €0 | -€113,491 | -100% |
| Taxes, remuneration and social security | 45 | €161,398 | €227,579 | +€66,181 | +41.0% |
| Taxes | 450/3 | €161,398 | €169,079 | +€7,681 | +4.8% |
| Remuneration and social security | 454/9 | - | €58,500 | +€58,500 | |
| Other amounts payable | 47/48 | €48,330 | €42,112 | -€6,218 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,915 | €12,915 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €72,000 | +€72,000 | |
| Other operating charges | 640/8 | €5,360 | €23,528 | +€18,168 | +339% |
| Gross operating margin | 9900 | €144,699 | €191,941 | +€47,242 | +32.6% |
| Operating profit (loss) | 9901 | €126,424 | €83,498 | -€42,926 | -34.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,332 | €6,859 | +€5,527 | +415% |
| Recurring financial charges | 65 | €1,332 | €6,859 | +€5,527 | +415% |
| Profit (loss) for the period before taxes | 9903 | €125,092 | €76,639 | -€48,454 | -38.7% |
| Income taxes | 67/77 | €28,500 | €75,000 | +€46,500 | +163% |
| Profit (loss) for the period | 9904 | €96,592 | €1,639 | -€94,954 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,592 | €1,639 | -€94,954 | -98.3% |
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 13 October 2026 via checked.be.