JEMLI: 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.
JEMLI
Largest movements
- Cash +€4,868
up €4,868 (+374.7%), from €1,299 to €6,168
mainly Net result for the year (+€3,373) and Trade debts (+€3,039)
- Stocks and contracts -€628
down €628 (-22.8%), from €2,752 to €2,124
- Current portion of long-term debt -€3,826
down €3,826 (-46.0%), from €8,317 to €4,491
- Profit (loss) carried forward +€3,373
up €3,373 (+10.9%), from -€30,933 to -€27,560
- Trade debts +€3,039
up €3,039 (+905.4%), from €336 to €3,374
- Tax, wage and social debts +€1,675
up €1,675 (+59.1%), from €2,835 to €4,510
- Gross operating margin -€930
down €930 (-16.5%), from €5,638 to €4,708
- Financial income -€127
down €127 (-100.0%), from €127 to €0
- Other operating charges +€84
up €84 (+12.0%), from €706 to €791
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 | €4,747 | €9,007 | +€4,261 | +89.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €4,747 | €9,007 | +€4,261 | +89.8% |
| Stocks and contracts in progress | 3 | €2,752 | €2,124 | -€628 | -22.8% |
| Stocks | 30/36 | €2,752 | €2,124 | -€628 | -22.8% |
| Cash at bank and in hand | 54/58 | €1,299 | €6,168 | +€4,868 | +374.7% |
| Deferred charges and accrued income | 490/1 | €696 | €716 | +€20 | +2.9% |
| Total equity and liabilities | 10/49 | €4,747 | €9,007 | +€4,261 | +89.8% |
| Equity | 10/15 | -€12,341 | -€8,968 | +€3,373 | +27.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,933 | -€27,560 | +€3,373 | +10.9% |
| Amounts payable | 17/49 | €17,088 | €17,975 | +€888 | +5.2% |
| Amounts payable within one year | 42/48 | €17,088 | €17,975 | +€888 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €8,317 | €4,491 | -€3,826 | -46.0% |
| Trade debts | 44 | €336 | €3,374 | +€3,039 | +905.4% |
| Suppliers | 440/4 | €336 | €3,374 | +€3,039 | +905.4% |
| Taxes, remuneration and social security | 45 | €2,835 | €4,510 | +€1,675 | +59.1% |
| Taxes | 450/3 | €2,835 | €4,510 | +€1,675 | +59.1% |
| Other amounts payable | 47/48 | €5,600 | €5,600 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €299 | €273 | -€26 | -8.8% |
| Other operating charges | 640/8 | €706 | €791 | +€84 | +12.0% |
| Gross operating margin | 9900 | €5,638 | €4,708 | -€930 | -16.5% |
| Operating profit (loss) | 9901 | €4,632 | €3,644 | -€988 | -21.3% |
| Financial income | 75/76B | €127 | €0 | -€127 | -100.0% |
| Recurring financial income | 75 | €127 | €0 | -€127 | -100.0% |
| Financial charges | 65/66B | €104 | €54 | -€50 | -48.0% |
| Recurring financial charges | 65 | €104 | €54 | -€50 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €4,655 | €3,590 | -€1,065 | -22.9% |
| Income taxes | 67/77 | €203 | €217 | +€14 | +7.1% |
| Profit (loss) for the period | 9904 | €4,452 | €3,373 | -€1,079 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,452 | €3,373 | -€1,079 | -24.2% |
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 9 October 2026 via checked.be.