JEMMINVEST: 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.
JEMMINVEST
Largest movements
- Financial fixed assets +€471,375
up €471,375 (+295%), from €160,050 to €631,425
- Cash -€25,877
down €25,877 (-46.1%), from €56,162 to €30,285
mainly Investment in fixed assets (net) (-€473,382) and Other debts (-€35,212)
- Tangible fixed assets -€12,059
down €12,059 (-27.2%), from €44,370 to €32,311
of which Furniture and vehicles: -€12,059
- Debts after one year +€383,501
up €383,501 (+527%), from €72,712 to €456,214
- Reserves +€60,638
up €60,638 (+46.6%), from €130,016 to €190,654
- Other debts -€35,212
down €35,212 (-75.0%), from €46,927 to €11,715
- Short-term financial debts +€20,381
up €20,381 (+36.9%), from €55,224 to €75,604
- Financial income +€20,026
up €20,026 (+119%), from €16,780 to €36,806
of which Financial income: +€20,141
- Financial charges +€12,092
up €12,092 (+195%), from €6,204 to €18,296
- Taxes -€7,411
down €7,411 (-29.6%), from €25,067 to €17,656
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 | €317,301 | €753,429 | +€436,128 | +137% |
| Fixed assets | 21/28 | €204,420 | €663,736 | +€459,316 | +225% |
| Tangible fixed assets | 22/27 | €44,370 | €32,311 | -€12,059 | -27.2% |
| Plant, machinery and equipment | 23 | €1,215 | €1,215 | = | 0.0% |
| Furniture and vehicles | 24 | €43,155 | €31,096 | -€12,059 | -27.9% |
| Financial fixed assets | 28 | €160,050 | €631,425 | +€471,375 | +295% |
| Current assets | 29/58 | €112,881 | €89,693 | -€23,189 | -20.5% |
| Amounts receivable within one year | 40/41 | €50,149 | €49,828 | -€321 | -0.6% |
| Trade receivables | 40 | €50,000 | €49,828 | -€172 | -0.3% |
| Other amounts receivable | 41 | €149 | €0 | -€149 | -100% |
| Cash at bank and in hand | 54/58 | €56,162 | €30,285 | -€25,877 | -46.1% |
| Deferred charges and accrued income | 490/1 | €6,570 | €9,580 | +€3,010 | +45.8% |
| Total equity and liabilities | 10/49 | €317,301 | €753,429 | +€436,128 | +137% |
| Equity | 10/15 | €131,216 | €191,854 | +€60,638 | +46.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €130,016 | €190,654 | +€60,638 | +46.6% |
| Non-distributable reserves | 130/1 | €130,016 | €190,654 | +€60,638 | +46.6% |
| Reserves not available under the articles | 1311 | €12,090 | €12,090 | = | 0.0% |
| Other | 1319 | €117,926 | €178,564 | +€60,638 | +51.4% |
| Amounts payable | 17/49 | €186,085 | €561,575 | +€375,490 | +202% |
| Amounts payable after more than one year | 17 | €72,712 | €456,214 | +€383,501 | +527% |
| Financial debts | 170/4 | €72,712 | €456,214 | +€383,501 | +527% |
| Amounts payable within one year | 42/48 | €113,373 | €105,362 | -€8,011 | -7.1% |
| Financial debts | 43 | €55,224 | €75,604 | +€20,381 | +36.9% |
| Credit institutions | 430/8 | €55,224 | €75,604 | +€20,381 | +36.9% |
| Trade debts | 44 | €518 | €7,302 | +€6,784 | +1,310% |
| Suppliers | 440/4 | €518 | €7,302 | +€6,784 | +1,310% |
| Taxes, remuneration and social security | 45 | €10,704 | €10,740 | +€36 | +0.3% |
| Taxes | 450/3 | €10,704 | €10,740 | +€36 | +0.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €46,927 | €11,715 | -€35,212 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,955 | €14,065 | +€110 | +0.8% |
| Other operating charges | 640/8 | €903 | €543 | -€360 | -39.9% |
| Gross operating margin | 9900 | €74,401 | €74,392 | -€10 | 0.0% |
| Operating profit (loss) | 9901 | €59,543 | €59,784 | +€241 | +0.4% |
| Financial income | 75/76B | €16,780 | €36,806 | +€20,026 | +119% |
| Recurring financial income | 75 | €16,665 | €36,806 | +€20,141 | +121% |
| Non-recurring financial income | 76B | €115 | €0 | -€115 | -100% |
| Financial charges | 65/66B | €6,204 | €18,296 | +€12,092 | +195% |
| Recurring financial charges | 65 | €6,204 | €18,296 | +€12,092 | +195% |
| Profit (loss) for the period before taxes | 9903 | €70,119 | €78,293 | +€8,175 | +11.7% |
| Income taxes | 67/77 | €25,067 | €17,656 | -€7,411 | -29.6% |
| Profit (loss) for the period | 9904 | €45,052 | €60,638 | +€15,586 | +34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,052 | €60,638 | +€15,586 | +34.6% |
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.