JEMIE: 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.
JEMIE
Largest movements
- Cash -€16,229
down €16,229 (-80.7%), from €20,111 to €3,882
mainly Net result for the year (-€46,624) and Trade debts (-€2,391)
- Tangible fixed assets -€5,723
down €5,723 (-4.3%), from €131,612 to €125,889
of which Land and buildings: -€4,901
- Receivables within one year -€4,777
down €4,777 (-78.6%), from €6,077 to €1,299
of which Trade receivables: -€4,026
- Profit (loss) carried forward -€31,771
new in 2025: -€31,771
- Debts after one year +€20,000
up €20,000 (+66.7%), from €30,000 to €50,000
- Reserves -€14,853
down €14,853 (-19.8%), from €75,157 to €60,304
- Trade debts -€2,391
down €2,391 (-86.0%), from €2,780 to €389
- Gross operating margin +€16,063
up €16,063 (+29.4%), from -€54,616 to -€38,553
- Financial charges -€611
down €611 (-90.1%), from €678 to €67
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 | €158,843 | €132,164 | -€26,679 | -16.8% |
| Fixed assets | 21/28 | €131,612 | €125,889 | -€5,723 | -4.3% |
| Tangible fixed assets | 22/27 | €131,612 | €125,889 | -€5,723 | -4.3% |
| Land and buildings | 22 | €125,796 | €120,896 | -€4,901 | -3.9% |
| Plant, machinery and equipment | 23 | €5,816 | €4,994 | -€823 | -14.1% |
| Current assets | 29/58 | €27,231 | €6,275 | -€20,956 | -77.0% |
| Amounts receivable within one year | 40/41 | €6,077 | €1,299 | -€4,777 | -78.6% |
| Trade receivables | 40 | €5,324 | €1,298 | -€4,026 | -75.6% |
| Other amounts receivable | 41 | €753 | €1 | -€752 | -99.8% |
| Cash at bank and in hand | 54/58 | €20,111 | €3,882 | -€16,229 | -80.7% |
| Deferred charges and accrued income | 490/1 | €1,043 | €1,093 | +€50 | +4.8% |
| Total equity and liabilities | 10/49 | €158,843 | €132,164 | -€26,679 | -16.8% |
| Equity | 10/15 | €125,157 | €78,534 | -€46,624 | -37.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €75,157 | €60,304 | -€14,853 | -19.8% |
| Distributable reserves | 133 | €75,157 | €60,304 | -€14,853 | -19.8% |
| Profit (loss) carried forward | 14 | - | -€31,771 | -€31,771 | |
| Amounts payable | 17/49 | €33,686 | €53,630 | +€19,944 | +59.2% |
| Amounts payable after more than one year | 17 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Other amounts payable | 178/9 | €30,000 | €50,000 | +€20,000 | +66.7% |
| Amounts payable within one year | 42/48 | €2,916 | €2,860 | -€56 | -1.9% |
| Trade debts | 44 | €2,780 | €389 | -€2,391 | -86.0% |
| Suppliers | 440/4 | €2,780 | €389 | -€2,391 | -86.0% |
| Taxes, remuneration and social security | 45 | €136 | €1,369 | +€1,234 | +909% |
| Taxes | 450/3 | €136 | €1,369 | +€1,234 | +909% |
| Other amounts payable | 47/48 | - | €1,102 | +€1,102 | |
| Accrued charges and deferred income | 492/3 | €770 | €770 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,723 | €5,723 | = | 0.0% |
| Other operating charges | 640/8 | €2,161 | €2,138 | -€22 | -1.0% |
| Gross operating margin | 9900 | -€54,616 | -€38,553 | +€16,063 | +29.4% |
| Operating profit (loss) | 9901 | -€62,499 | -€46,414 | +€16,085 | +25.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €678 | €67 | -€611 | -90.1% |
| Recurring financial charges | 65 | €678 | €67 | -€611 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | -€63,178 | -€46,481 | +€16,697 | +26.4% |
| Income taxes | 67/77 | €136 | €142 | +€7 | +5.0% |
| Profit (loss) for the period | 9904 | -€63,314 | -€46,624 | +€16,690 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,314 | -€46,624 | +€16,690 | +26.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.