JEMPTY: 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.
JEMPTY
Largest movements
- Cash +€70,356
up €70,356 (+416.6%), from €16,889 to €87,244
mainly Current investments (+€60,000) and Net result for the year (+€32,696)
- Current investments -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Tangible fixed assets -€23,244
down €23,244 (-4.5%), from €512,248 to €489,004
of which Land and buildings: -€18,665
- Debts after one year -€49,220
down €49,220 (-16.5%), from €297,503 to €248,284
- Reserves +€32,696
up €32,696 (+107.8%), from €30,328 to €63,024
- Gross operating margin +€3,625
up €3,625 (+3.8%), from €94,815 to €98,440
- Financial charges -€2,317
down €2,317 (-12.8%), from €18,119 to €15,802
- Taxes +€1,307
up €1,307 (+10.1%), from €12,976 to €14,282
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 | €591,627 | €578,725 | -€12,901 | -2.2% |
| Fixed assets | 21/28 | €512,248 | €489,004 | -€23,244 | -4.5% |
| Tangible fixed assets | 22/27 | €512,248 | €489,004 | -€23,244 | -4.5% |
| Land and buildings | 22 | €449,112 | €430,447 | -€18,665 | -4.2% |
| Plant, machinery and equipment | 23 | €63,136 | €58,557 | -€4,579 | -7.3% |
| Current assets | 29/58 | €79,379 | €89,721 | +€10,343 | +13.0% |
| Amounts receivable within one year | 40/41 | €1,017 | €1,017 | = | 0.0% |
| Other amounts receivable | 41 | €1,017 | €1,017 | = | 0.0% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,889 | €87,244 | +€70,356 | +416.6% |
| Deferred charges and accrued income | 490/1 | €1,473 | €1,459 | -€13 | -0.9% |
| Total equity and liabilities | 10/49 | €591,627 | €578,725 | -€12,901 | -2.2% |
| Equity | 10/15 | €240,263 | €272,959 | +€32,696 | +13.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €30,328 | €63,024 | +€32,696 | +107.8% |
| Distributable reserves | 133 | €30,328 | €63,024 | +€32,696 | +107.8% |
| Profit (loss) carried forward | 14 | €149,935 | €149,935 | = | 0.0% |
| Amounts payable | 17/49 | €351,364 | €305,766 | -€45,598 | -13.0% |
| Amounts payable after more than one year | 17 | €297,503 | €248,284 | -€49,220 | -16.5% |
| Financial debts | 170/4 | €297,503 | €248,284 | -€49,220 | -16.5% |
| Amounts payable within one year | 42/48 | €51,868 | €56,242 | +€4,374 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €46,894 | €49,220 | +€2,326 | +5.0% |
| Trade debts | 44 | €348 | €423 | +€75 | +21.7% |
| Suppliers | 440/4 | €348 | €423 | +€75 | +21.7% |
| Taxes, remuneration and social security | 45 | €3,476 | €5,015 | +€1,539 | +44.3% |
| Taxes | 450/3 | €3,476 | €5,015 | +€1,539 | +44.3% |
| Other amounts payable | 47/48 | €1,151 | €1,585 | +€434 | +37.7% |
| Accrued charges and deferred income | 492/3 | €1,993 | €1,241 | -€752 | -37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,370 | €30,784 | -€586 | -1.9% |
| Other operating charges | 640/8 | €5,649 | €5,827 | +€178 | +3.1% |
| Gross operating margin | 9900 | €94,815 | €98,440 | +€3,625 | +3.8% |
| Operating profit (loss) | 9901 | €57,796 | €61,829 | +€4,033 | +7.0% |
| Financial income | 75/76B | €171 | €951 | +€781 | +457.1% |
| Recurring financial income | 75 | €171 | €951 | +€781 | +457.1% |
| Financial charges | 65/66B | €18,119 | €15,802 | -€2,317 | -12.8% |
| Recurring financial charges | 65 | €18,119 | €15,802 | -€2,317 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €39,848 | €46,979 | +€7,131 | +17.9% |
| Income taxes | 67/77 | €12,976 | €14,282 | +€1,307 | +10.1% |
| Profit (loss) for the period | 9904 | €26,872 | €32,696 | +€5,824 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,872 | €32,696 | +€5,824 | +21.7% |
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 29 September 2026 via checked.be.