JEMPO: 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.
JEMPO
Largest movements
- Receivables within one year -€22,357
down €22,357 (-30.5%), from €73,277 to €50,920
of which Other amounts receivable: -€63,792
- Stocks and contracts +€16,550
up €16,550 (+133%), from €12,417 to €28,967
- Deferred charges and accrued income +€13,649
new in 2025: €13,649
- Cash -€2,614
down €2,614 (-6.7%), from €39,240 to €36,626
mainly Stocks and contracts (-€16,550) and Deferred charges and accrued income (-€13,649)
- Trade debts -€9,511
down €9,511 (-35.6%), from €26,714 to €17,204
- Tax, wage and social debts +€9,068
up €9,068 (+169%), from €5,363 to €14,431
of which Remuneration and social security: +€7,300
- Profit (loss) carried forward +€4,402
up €4,402 (+5.8%), from €75,978 to €80,379
- Gross operating margin -€22,825
down €22,825 (-65.5%), from €34,827 to €12,002
- Other operating charges -€5,291
down €5,291 (-63.5%), from €8,333 to €3,042
- Taxes -€2,587
down €2,587 (-48.2%), from €5,363 to €2,776
- Financial income -€361
no longer reported in 2025 (was €361)
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 | €128,515 | €132,720 | +€4,205 | +3.3% |
| Fixed assets | 21/28 | €3,581 | €2,558 | -€1,024 | -28.6% |
| Intangible fixed assets | 21 | €1,000 | €500 | -€500 | -50.0% |
| Tangible fixed assets | 22/27 | €1,081 | €558 | -€524 | -48.4% |
| Plant, machinery and equipment | 23 | €318 | - | -€318 | |
| Other tangible fixed assets | 26 | €763 | €558 | -€206 | -27.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €124,934 | €130,162 | +€5,228 | +4.2% |
| Stocks and contracts in progress | 3 | €12,417 | €28,967 | +€16,550 | +133% |
| Stocks | 30/36 | €12,417 | €28,967 | +€16,550 | +133% |
| Amounts receivable within one year | 40/41 | €73,277 | €50,920 | -€22,357 | -30.5% |
| Trade receivables | 40 | - | €41,435 | +€41,435 | |
| Other amounts receivable | 41 | €73,277 | €9,485 | -€63,792 | -87.1% |
| Cash at bank and in hand | 54/58 | €39,240 | €36,626 | -€2,614 | -6.7% |
| Deferred charges and accrued income | 490/1 | - | €13,649 | +€13,649 | |
| Total equity and liabilities | 10/49 | €128,515 | €132,720 | +€4,205 | +3.3% |
| Equity | 10/15 | €96,438 | €100,839 | +€4,402 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| 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 | €75,978 | €80,379 | +€4,402 | +5.8% |
| Amounts payable | 17/49 | €32,077 | €31,881 | -€197 | -0.6% |
| Amounts payable within one year | 42/48 | €32,077 | €31,881 | -€197 | -0.6% |
| Trade debts | 44 | €26,714 | €17,204 | -€9,511 | -35.6% |
| Suppliers | 440/4 | €26,714 | €17,204 | -€9,511 | -35.6% |
| Taxes, remuneration and social security | 45 | €5,363 | €14,431 | +€9,068 | +169% |
| Taxes | 450/3 | €5,363 | €7,131 | +€1,768 | +33.0% |
| Remuneration and social security | 454/9 | - | €7,300 | +€7,300 | |
| Other amounts payable | 47/48 | - | €245 | +€245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,125 | €1,024 | -€101 | -9.0% |
| Other operating charges | 640/8 | €8,333 | €3,042 | -€5,291 | -63.5% |
| Gross operating margin | 9900 | €34,827 | €12,002 | -€22,825 | -65.5% |
| Operating profit (loss) | 9901 | €25,369 | €7,936 | -€17,433 | -68.7% |
| Financial income | 75/76B | €361 | - | -€361 | |
| Recurring financial income | 75 | €361 | - | -€361 | |
| Financial charges | 65/66B | €610 | €758 | +€148 | +24.3% |
| Recurring financial charges | 65 | €610 | €758 | +€148 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €25,120 | €7,178 | -€17,942 | -71.4% |
| Income taxes | 67/77 | €5,363 | €2,776 | -€2,587 | -48.2% |
| Profit (loss) for the period | 9904 | €19,757 | €4,402 | -€15,355 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,757 | €4,402 | -€15,355 | -77.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.