Jemo Technics: what changed
Two fiscal 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 Technics
Largest movements
- Tangible fixed assets +€162,465
up €162,465 (+51.3%), from €316,958 to €479,423
of which Land and buildings: +€152,019
- Receivables within one year -€62,873
down €62,873 (-25.9%), from €242,846 to €179,973
of which Other amounts receivable: -€41,392
- Stocks and contracts +€17,584
up €17,584 (+146.5%), from €12,000 to €29,584
- Deferred charges and accrued income -€9,734
down €9,734 (-54.2%), from €17,964 to €8,230
- Debts after one year +€107,771
up €107,771 (+45.9%), from €234,643 to €342,414
- Reserves +€106,882
new in 2025: €106,882
- Trade debts -€95,724
down €95,724 (-52.1%), from €183,598 to €87,874
- Other debts -€18,854
down €18,854 (-42.0%), from €44,909 to €26,056
- Gross operating margin +€39,441
up €39,441 (+29.1%), from €135,471 to €174,912
- Financial charges +€10,010
up €10,010 (+249.1%), from €4,019 to €14,030
- Depreciation +€9,217
up €9,217 (+129.7%), from €7,107 to €16,324
- Taxes +€9,089
up €9,089 (+33.4%), from €27,192 to €36,281
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 | €736,707 | €846,522 | +€109,815 | +14.9% |
| Fixed assets | 21/28 | €316,958 | €479,423 | +€162,465 | +51.3% |
| Tangible fixed assets | 22/27 | €316,958 | €479,423 | +€162,465 | +51.3% |
| Land and buildings | 22 | €297,118 | €449,137 | +€152,019 | +51.2% |
| Plant, machinery and equipment | 23 | €16,362 | €14,091 | -€2,271 | -13.9% |
| Furniture and vehicles | 24 | €3,478 | €16,195 | +€12,717 | +365.6% |
| Current assets | 29/58 | €419,749 | €367,100 | -€52,649 | -12.5% |
| Stocks and contracts in progress | 3 | €12,000 | €29,584 | +€17,584 | +146.5% |
| Stocks | 30/36 | €12,000 | €29,584 | +€17,584 | +146.5% |
| Amounts receivable within one year | 40/41 | €242,846 | €179,973 | -€62,873 | -25.9% |
| Trade receivables | 40 | €201,222 | €179,741 | -€21,481 | -10.7% |
| Other amounts receivable | 41 | €41,624 | €232 | -€41,392 | -99.4% |
| Cash at bank and in hand | 54/58 | €146,939 | €149,312 | +€2,373 | +1.6% |
| Deferred charges and accrued income | 490/1 | €17,964 | €8,230 | -€9,734 | -54.2% |
| Total equity and liabilities | 10/49 | €736,707 | €846,522 | +€109,815 | +14.9% |
| Equity | 10/15 | €211,810 | €318,692 | +€106,882 | +50.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | - | €106,882 | +€106,882 | |
| Distributable reserves | 133 | - | €106,882 | +€106,882 | |
| Profit (loss) carried forward | 14 | €211,310 | €211,310 | = | 0.0% |
| Amounts payable | 17/49 | €524,897 | €527,831 | +€2,934 | +0.6% |
| Amounts payable after more than one year | 17 | €234,643 | €342,414 | +€107,771 | +45.9% |
| Financial debts | 170/4 | €234,643 | €342,414 | +€107,771 | +45.9% |
| Amounts payable within one year | 42/48 | €290,254 | €184,718 | -€105,536 | -36.4% |
| Current portion of amounts payable after more than one year | 42 | €19,268 | €19,933 | +€665 | +3.5% |
| Trade debts | 44 | €183,598 | €87,874 | -€95,724 | -52.1% |
| Suppliers | 440/4 | €183,598 | €87,874 | -€95,724 | -52.1% |
| Taxes, remuneration and social security | 45 | €42,478 | €50,854 | +€8,377 | +19.7% |
| Taxes | 450/3 | €42,478 | €50,854 | +€8,377 | +19.7% |
| Other amounts payable | 47/48 | €44,909 | €26,056 | -€18,854 | -42.0% |
| Accrued charges and deferred income | 492/3 | - | €699 | +€699 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,107 | €16,324 | +€9,217 | +129.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €63 | - | -€63 | |
| Other operating charges | 640/8 | €2,840 | €1,475 | -€1,365 | -48.1% |
| Gross operating margin | 9900 | €135,471 | €174,912 | +€39,441 | +29.1% |
| Operating profit (loss) | 9901 | €125,462 | €157,114 | +€31,652 | +25.2% |
| Financial income | 75/76B | €95 | €79 | -€16 | -16.7% |
| Recurring financial income | 75 | €95 | €79 | -€16 | -16.7% |
| Financial charges | 65/66B | €4,019 | €14,030 | +€10,010 | +249.1% |
| Recurring financial charges | 65 | €4,019 | €14,030 | +€10,010 | +249.1% |
| Profit (loss) for the period before taxes | 9903 | €121,537 | €143,163 | +€21,626 | +17.8% |
| Income taxes | 67/77 | €27,192 | €36,281 | +€9,089 | +33.4% |
| Profit (loss) for the period | 9904 | €94,346 | €106,882 | +€12,536 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €94,346 | €106,882 | +€12,536 | +13.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.