JEMO CONSTRUCT: 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.
JEMO CONSTRUCT
Largest movements
- Receivables within one year +€8,040
up €8,040 (+15.4%), from €52,330 to €60,370
of which Other amounts receivable: +€60,272
- Deferred charges and accrued income -€2,360
down €2,360 (-90.4%), from €2,611 to €252
- Tangible fixed assets -€1,915
down €1,915 (-1.5%), from €130,667 to €128,752
- Debts after one year -€8,946
down €8,946 (-10.0%), from €89,790 to €80,843
- Short-term financial debts +€6,734
up €6,734 (+23.9%), from €28,226 to €34,961
- Trade debts +€5,475
up €5,475 (+173.7%), from €3,152 to €8,628
- Gross operating margin +€8,332
up €8,332 (+166.4%), from €5,007 to €13,340
- Financial charges -€1,294
down €1,294 (-13.0%), from €9,970 to €8,676
- Other operating charges +€820
up €820 (+249.4%), from €329 to €1,149
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €185,608 | €189,373 | +€3,766 | +2.0% |
| Fixed assets | 21/28 | €130,667 | €128,752 | -€1,915 | -1.5% |
| Tangible fixed assets | 22/27 | €130,667 | €128,752 | -€1,915 | -1.5% |
| Land and buildings | 22 | €130,667 | €128,752 | -€1,915 | -1.5% |
| Current assets | 29/58 | €54,941 | €60,622 | +€5,681 | +10.3% |
| Amounts receivable within one year | 40/41 | €52,330 | €60,370 | +€8,040 | +15.4% |
| Trade receivables | 40 | €52,232 | - | -€52,232 | |
| Other amounts receivable | 41 | €98 | €60,370 | +€60,272 | +61590.2% |
| Deferred charges and accrued income | 490/1 | €2,611 | €252 | -€2,360 | -90.4% |
| Total equity and liabilities | 10/49 | €185,608 | €189,373 | +€3,766 | +2.0% |
| Equity | 10/15 | €44,467 | €44,492 | +€26 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,407 | €36,432 | +€26 | +0.1% |
| Amounts payable | 17/49 | €141,141 | €144,881 | +€3,740 | +2.6% |
| Amounts payable after more than one year | 17 | €89,790 | €80,843 | -€8,946 | -10.0% |
| Financial debts | 170/4 | €89,790 | €80,843 | -€8,946 | -10.0% |
| Amounts payable within one year | 42/48 | €51,352 | €64,038 | +€12,686 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €18,035 | €18,353 | +€318 | +1.8% |
| Financial debts | 43 | €28,226 | €34,961 | +€6,734 | +23.9% |
| Credit institutions | 430/8 | €28,226 | €34,961 | +€6,734 | +23.9% |
| Trade debts | 44 | €3,152 | €8,628 | +€5,475 | +173.7% |
| Suppliers | 440/4 | €3,152 | €8,628 | +€5,475 | +173.7% |
| Taxes, remuneration and social security | 45 | €1,938 | €1,938 | = | 0.0% |
| Taxes | 450/3 | €1,938 | €1,938 | = | 0.0% |
| Other amounts payable | 47/48 | - | €158 | +€158 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,530 | €3,531 | +€1 | 0.0% |
| Other operating charges | 640/8 | €329 | €1,149 | +€820 | +249.4% |
| Non-recurring operating charges | 66A | €272 | - | -€272 | |
| Gross operating margin | 9900 | €5,007 | €13,340 | +€8,332 | +166.4% |
| Operating profit (loss) | 9901 | €877 | €8,659 | +€7,783 | +887.9% |
| Financial income | 75/76B | - | €42 | +€42 | |
| Recurring financial income | 75 | - | €42 | +€42 | |
| Financial charges | 65/66B | €9,970 | €8,676 | -€1,294 | -13.0% |
| Recurring financial charges | 65 | €9,970 | €8,676 | -€1,294 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,093 | €26 | +€9,119 | |
| Profit (loss) for the period | 9904 | -€9,093 | €26 | +€9,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,093 | €26 | +€9,119 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.