JEMSPRL: 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.
JEMSPRL
Largest movements
- Tangible fixed assets -€54,862
down €54,862 (-8.5%), from €642,698 to €587,837
of which Plant, machinery and equipment: -€34,119
- Debts after one year -€37,178
down €37,178 (-8.0%), from €461,869 to €424,691
- Other debts -€26,460
down €26,460 (-10.2%), from €259,419 to €232,959
- Profit (loss) carried forward +€14,674
up €14,674 (+10.6%), from -€138,542 to -€123,868
- Gross operating margin -€10,152
down €10,152 (-10.6%), from €95,871 to €85,719
- Depreciation +€3,333
up €3,333 (+6.5%), from €51,528 to €54,862
- Other operating charges -€1,749
down €1,749 (-81.9%), from €2,136 to €387
- Financial charges -€1,273
down €1,273 (-7.4%), from €17,293 to €16,020
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 | €657,314 | €610,950 | -€46,364 | -7.1% |
| Fixed assets | 21/28 | €642,698 | €593,337 | -€49,362 | -7.7% |
| Intangible fixed assets | 21 | - | €5,500 | +€5,500 | |
| Tangible fixed assets | 22/27 | €642,698 | €587,837 | -€54,862 | -8.5% |
| Land and buildings | 22 | €500,121 | €479,378 | -€20,743 | -4.1% |
| Plant, machinery and equipment | 23 | €142,577 | €108,459 | -€34,119 | -23.9% |
| Current assets | 29/58 | €14,616 | €17,613 | +€2,998 | +20.5% |
| Cash at bank and in hand | 54/58 | €12,779 | €16,727 | +€3,948 | +30.9% |
| Deferred charges and accrued income | 490/1 | €1,836 | €886 | -€950 | -51.7% |
| Total equity and liabilities | 10/49 | €657,314 | €610,950 | -€46,364 | -7.1% |
| Equity | 10/15 | -€119,942 | -€105,268 | +€14,674 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€138,542 | -€123,868 | +€14,674 | +10.6% |
| Amounts payable | 17/49 | €777,256 | €716,218 | -€61,038 | -7.9% |
| Amounts payable after more than one year | 17 | €461,869 | €424,691 | -€37,178 | -8.0% |
| Financial debts | 170/4 | €461,869 | €424,691 | -€37,178 | -8.0% |
| Amounts payable within one year | 42/48 | €315,387 | €290,737 | -€24,650 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €35,810 | €37,178 | +€1,368 | +3.8% |
| Trade debts | 44 | €20,158 | €20,600 | +€442 | +2.2% |
| Suppliers | 440/4 | €20,158 | €20,600 | +€442 | +2.2% |
| Other amounts payable | 47/48 | €259,419 | €232,959 | -€26,460 | -10.2% |
| Accrued charges and deferred income | 492/3 | - | €790 | +€790 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,528 | €54,862 | +€3,333 | +6.5% |
| Other operating charges | 640/8 | €2,136 | €387 | -€1,749 | -81.9% |
| Gross operating margin | 9900 | €95,871 | €85,719 | -€10,152 | -10.6% |
| Operating profit (loss) | 9901 | €42,206 | €30,470 | -€11,736 | -27.8% |
| Financial income | 75/76B | - | €225 | +€225 | |
| Recurring financial income | 75 | - | €225 | +€225 | |
| Financial charges | 65/66B | €17,293 | €16,020 | -€1,273 | -7.4% |
| Recurring financial charges | 65 | €17,293 | €16,020 | -€1,273 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €24,913 | €14,674 | -€10,238 | -41.1% |
| Profit (loss) for the period | 9904 | €24,913 | €14,674 | -€10,238 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,913 | €14,674 | -€10,238 | -41.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.