JEMO TECHNIEKEN: what changed
JEMO TECHNIEKEN
Largest movements
- Receivables within one year +€14,532
up €14,532 (+48.9%), from €29,744 to €44,276
of which Other amounts receivable: +€9,189
- Stocks and contracts +€7,850
new in 2025: €7,850
- Cash -€3,405
down €3,405 (-32.9%), from €10,349 to €6,944
mainly Receivables within one year (-€14,532) and Stocks and contracts (-€7,850)
- Tangible fixed assets -€2,405
down €2,405 (-21.3%), from €11,292 to €8,888
of which Leasing and similar rights: -€4,921
- Reserves +€29,047
up €29,047 (+130%), from €22,383 to €51,430
- Current portion of long-term debt -€6,747
down €6,747 (-69.9%), from €9,653 to €2,906
- Debts after one year -€2,906
down €2,906 (-100%), from €2,906 to €0
of which Financial debts: -€2,906
- Trade debts -€2,091
down €2,091 (-21.3%), from €9,830 to €7,739
- Gross operating margin +€19,393
up €19,393 (+76.7%), from €25,270 to €44,663
- Taxes +€3,745
up €3,745 (+99.4%), from €3,768 to €7,513
- Depreciation +€562
up €562 (+7.8%), from €7,243 to €7,805
- Other operating charges +€491
up €491 (+89.6%), from €548 to €1,039
- Financial income +€489
up €489 (+81.3%), from €601 to €1,090
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,385 | €68,257 | +€16,872 | +32.8% |
| Fixed assets | 21/28 | €11,292 | €8,888 | -€2,405 | -21.3% |
| Tangible fixed assets | 22/27 | €11,292 | €8,888 | -€2,405 | -21.3% |
| Plant, machinery and equipment | 23 | €576 | €254 | -€322 | -55.9% |
| Furniture and vehicles | 24 | €3,490 | €6,328 | +€2,838 | +81.3% |
| Leasing and similar rights | 25 | €7,226 | €2,305 | -€4,921 | -68.1% |
| Current assets | 29/58 | €40,092 | €59,369 | +€19,277 | +48.1% |
| Stocks and contracts in progress | 3 | - | €7,850 | +€7,850 | |
| Stocks | 30/36 | - | €7,850 | +€7,850 | |
| Amounts receivable within one year | 40/41 | €29,744 | €44,276 | +€14,532 | +48.9% |
| Trade receivables | 40 | €14,445 | €19,789 | +€5,344 | +37.0% |
| Other amounts receivable | 41 | €15,298 | €24,487 | +€9,189 | +60.1% |
| Cash at bank and in hand | 54/58 | €10,349 | €6,944 | -€3,405 | -32.9% |
| Deferred charges and accrued income | 490/1 | - | €300 | +€300 | |
| Total equity and liabilities | 10/49 | €51,385 | €68,257 | +€16,872 | +32.8% |
| Equity | 10/15 | €24,883 | €53,930 | +€29,047 | +117% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €22,383 | €51,430 | +€29,047 | +130% |
| Distributable reserves | 133 | €22,383 | €51,430 | +€29,047 | +130% |
| Amounts payable | 17/49 | €26,501 | €14,327 | -€12,175 | -45.9% |
| Amounts payable after more than one year | 17 | €2,906 | €0 | -€2,906 | -100% |
| Financial debts | 170/4 | €2,906 | €0 | -€2,906 | -100% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,595 | €14,327 | -€9,269 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €9,653 | €2,906 | -€6,747 | -69.9% |
| Trade debts | 44 | €9,830 | €7,739 | -€2,091 | -21.3% |
| Suppliers | 440/4 | €9,830 | €7,739 | -€2,091 | -21.3% |
| Taxes, remuneration and social security | 45 | €4,112 | €3,682 | -€431 | -10.5% |
| Taxes | 450/3 | €4,112 | €2,182 | -€1,931 | -46.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,243 | €7,805 | +€562 | +7.8% |
| Other operating charges | 640/8 | €548 | €1,039 | +€491 | +89.6% |
| Gross operating margin | 9900 | €25,270 | €44,663 | +€19,393 | +76.7% |
| Operating profit (loss) | 9901 | €17,480 | €35,819 | +€18,339 | +105% |
| Financial income | 75/76B | €601 | €1,090 | +€489 | +81.3% |
| Recurring financial income | 75 | €601 | €1,090 | +€489 | +81.3% |
| Financial charges | 65/66B | €219 | €348 | +€129 | +59.0% |
| Recurring financial charges | 65 | €219 | €348 | +€129 | +59.0% |
| Profit (loss) for the period before taxes | 9903 | €17,862 | €36,561 | +€18,699 | +105% |
| Income taxes | 67/77 | €3,768 | €7,513 | +€3,745 | +99.4% |
| Profit (loss) for the period | 9904 | €14,093 | €29,047 | +€14,954 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €14,093 | €29,047 | +€14,954 | +106% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.