JEMS VENTURES: 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 VENTURES
Largest movements
- Financial fixed assets -€29,999
down €29,999 (-14.0%), from €214,280 to €184,281
- Cash +€26,883
up €26,883 (+38.8%), from €69,248 to €96,131
mainly Investment in fixed assets (net) (+€29,999)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€307,762
no longer reported in 2025 (was €307,762)
- Taxes -€80,111
no longer reported in 2025 (was €80,111)
- Financial charges -€1,644
down €1,644 (-93.2%), from €1,764 to €120
- Gross operating margin +€694
up €694 (+24.2%), from -€2,874 to -€2,180
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 | €362,108 | €358,992 | -€3,116 | -0.9% |
| Fixed assets | 21/28 | €214,280 | €184,281 | -€29,999 | -14.0% |
| Financial fixed assets | 28 | €214,280 | €184,281 | -€29,999 | -14.0% |
| Current assets | 29/58 | €147,829 | €174,712 | +€26,883 | +18.2% |
| Amounts receivable within one year | 40/41 | €78,581 | €78,581 | = | 0.0% |
| Other amounts receivable | 41 | €78,581 | €78,581 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,248 | €96,131 | +€26,883 | +38.8% |
| Total equity and liabilities | 10/49 | €362,108 | €358,992 | -€3,116 | -0.9% |
| Equity | 10/15 | €135,489 | €132,789 | -€2,700 | -2.0% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Contributions outside capital | 11 | €22,500 | €22,500 | = | 0.0% |
| Other | 1109/19 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €100,000 | €100,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,989 | €10,289 | -€2,700 | -20.8% |
| Amounts payable | 17/49 | €226,619 | €226,203 | -€416 | -0.2% |
| Amounts payable within one year | 42/48 | €226,619 | €226,203 | -€416 | -0.2% |
| Trade debts | 44 | €416 | - | -€416 | |
| Suppliers | 440/4 | €416 | - | -€416 | |
| Taxes, remuneration and social security | 45 | €80,111 | €80,111 | = | 0.0% |
| Taxes | 450/3 | €80,111 | €80,111 | = | 0.0% |
| Other amounts payable | 47/48 | €146,093 | €146,093 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,874 | -€2,180 | +€694 | +24.2% |
| Operating profit (loss) | 9901 | -€3,262 | -€2,580 | +€682 | +20.9% |
| Financial income | 75/76B | €307,762 | - | -€307,762 | |
| Recurring financial income | 75 | €307,762 | - | -€307,762 | |
| Financial charges | 65/66B | €1,764 | €120 | -€1,644 | -93.2% |
| Recurring financial charges | 65 | €1,764 | €120 | -€1,644 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €302,736 | -€2,700 | -€305,436 | |
| Income taxes | 67/77 | €80,111 | - | -€80,111 | |
| Profit (loss) for the period | 9904 | €222,625 | -€2,700 | -€225,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €222,625 | -€2,700 | -€225,325 |
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 15 October 2026 via checked.be.