JEMP: 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.
JEMP
Largest movements
- Cash +€9,636
up €9,636 (+32.3%), from €29,862 to €39,498
mainly Depreciation (+€33,866) and Net result for the year (+€8,687)
- Tangible fixed assets -€7,200
down €7,200 (-1.3%), from €569,320 to €562,120
of which Land and buildings: -€17,290
- Debts after one year -€22,740
down €22,740 (-4.5%), from €502,939 to €480,198
- Profit (loss) carried forward +€8,687
up €8,687 (+74.7%), from €11,637 to €20,324
- Current portion of long-term debt +€8,609
up €8,609 (+25.1%), from €34,276 to €42,885
- Gross operating margin +€51,237
up €51,237 (+351.2%), from €14,587 to €65,824
- Financial charges +€15,458
up €15,458 (+298.1%), from €5,185 to €20,644
- Depreciation +€14,013
up €14,013 (+70.6%), from €19,853 to €33,866
- Other operating charges +€1,042
up €1,042 (+62.6%), from €1,664 to €2,707
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 | €609,542 | €615,167 | +€5,626 | +0.9% |
| Fixed assets | 21/28 | €569,320 | €562,120 | -€7,200 | -1.3% |
| Tangible fixed assets | 22/27 | €569,320 | €562,120 | -€7,200 | -1.3% |
| Land and buildings | 22 | €393,096 | €375,805 | -€17,290 | -4.4% |
| Plant, machinery and equipment | 23 | €8,652 | €7,707 | -€945 | -10.9% |
| Other tangible fixed assets | 26 | €167,572 | €178,608 | +€11,036 | +6.6% |
| Current assets | 29/58 | €40,222 | €53,048 | +€12,826 | +31.9% |
| Amounts receivable within one year | 40/41 | €7,700 | €10,833 | +€3,133 | +40.7% |
| Trade receivables | 40 | €23 | €3,315 | +€3,293 | +14633.3% |
| Other amounts receivable | 41 | €7,678 | €7,518 | -€160 | -2.1% |
| Cash at bank and in hand | 54/58 | €29,862 | €39,498 | +€9,636 | +32.3% |
| Deferred charges and accrued income | 490/1 | €2,660 | €2,716 | +€57 | +2.1% |
| Total equity and liabilities | 10/49 | €609,542 | €615,167 | +€5,626 | +0.9% |
| Equity | 10/15 | €14,637 | €23,324 | +€8,687 | +59.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,637 | €20,324 | +€8,687 | +74.7% |
| Amounts payable | 17/49 | €594,905 | €591,843 | -€3,061 | -0.5% |
| Amounts payable after more than one year | 17 | €502,939 | €480,198 | -€22,740 | -4.5% |
| Financial debts | 170/4 | €502,939 | €480,198 | -€22,740 | -4.5% |
| Amounts payable within one year | 42/48 | €91,511 | €107,494 | +€15,983 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €34,276 | €42,885 | +€8,609 | +25.1% |
| Trade debts | 44 | €1,744 | €3,899 | +€2,155 | +123.5% |
| Suppliers | 440/4 | €1,744 | €3,899 | +€2,155 | +123.5% |
| Advances received on contracts in progress | 46 | €120 | - | -€120 | |
| Taxes, remuneration and social security | 45 | - | €941 | +€941 | |
| Taxes | 450/3 | - | €941 | +€941 | |
| Other amounts payable | 47/48 | €55,371 | €59,769 | +€4,398 | +7.9% |
| Accrued charges and deferred income | 492/3 | €455 | €4,151 | +€3,696 | +812.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,853 | €33,866 | +€14,013 | +70.6% |
| Other operating charges | 640/8 | €1,664 | €2,707 | +€1,042 | +62.6% |
| Gross operating margin | 9900 | €14,587 | €65,824 | +€51,237 | +351.2% |
| Operating profit (loss) | 9901 | -€6,931 | €29,252 | +€36,182 | |
| Financial income | 75/76B | €51 | €79 | +€28 | +55.0% |
| Recurring financial income | 75 | €51 | €79 | +€28 | +55.0% |
| Financial charges | 65/66B | €5,185 | €20,644 | +€15,458 | +298.1% |
| Recurring financial charges | 65 | €5,185 | €20,644 | +€15,458 | +298.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,065 | €8,687 | +€20,752 | |
| Profit (loss) for the period | 9904 | -€12,065 | €8,687 | +€20,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,065 | €8,687 | +€20,752 |
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 12 October 2026 via checked.be.