JEMS & MIMI: 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.
JEMS & MIMI
Largest movements
- Receivables within one year -€2,082
down €2,082 (-50.3%), from €4,143 to €2,061
- Cash +€205
up €205 (+6,833%), from €3 to €208
mainly Receivables within one year (+€2,082)
- Trade debts -€1,566
no longer reported in 2025 (was €1,566)
- Profit (loss) carried forward -€311
down €311 (-1.9%), from -€16,520 to -€16,831
- Gross operating margin +€1,364
up €1,364 (+83.7%), from -€1,630 to -€266
- Other operating charges -€180
no longer reported in 2025 (was €180)
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 | €4,146 | €2,269 | -€1,877 | -45.3% |
| Current assets | 29/58 | €4,146 | €2,269 | -€1,877 | -45.3% |
| Amounts receivable within one year | 40/41 | €4,143 | €2,061 | -€2,082 | -50.3% |
| Other amounts receivable | 41 | €4,143 | €2,061 | -€2,082 | -50.3% |
| Cash at bank and in hand | 54/58 | €3 | €208 | +€205 | +6,833% |
| Total equity and liabilities | 10/49 | €4,146 | €2,269 | -€1,877 | -45.3% |
| Equity | 10/15 | €2,580 | €2,269 | -€311 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,520 | -€16,831 | -€311 | -1.9% |
| Amounts payable | 17/49 | €1,566 | - | -€1,566 | |
| Amounts payable within one year | 42/48 | €1,566 | - | -€1,566 | |
| Trade debts | 44 | €1,566 | - | -€1,566 | |
| Suppliers | 440/4 | €1,566 | - | -€1,566 | |
| Other operating charges | 640/8 | €180 | - | -€180 | |
| Gross operating margin | 9900 | -€1,630 | -€266 | +€1,364 | +83.7% |
| Operating profit (loss) | 9901 | -€1,810 | -€266 | +€1,544 | +85.3% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,855 | -€311 | +€1,544 | +83.2% |
| Profit (loss) for the period | 9904 | -€1,855 | -€311 | +€1,544 | +83.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,855 | -€311 | +€1,544 | +83.2% |
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 28 October 2026 via checked.be.