JEMY CONSTRUCT: 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.
JEMY CONSTRUCT
Largest movements
- Tangible fixed assets +€27,905
up €27,905 (+464%), from €6,008 to €33,913
- Cash +€26,447
up €26,447 (+192%), from €13,748 to €40,194
mainly Trade debts (+€29,425) and Debts after one year (+€18,367)
- Receivables within one year -€2,477
down €2,477 (-17.9%), from €13,802 to €11,325
of which Trade receivables: -€2,060
- Deferred charges and accrued income +€1,013
up €1,013 (+146%), from €694 to €1,707
- Trade debts +€29,425
up €29,425 (+48,846%), from €60 to €29,485
- Debts after one year +€18,367
new in 2025: €18,367
- Current portion of long-term debt +€4,717
new in 2025: €4,717
- Turnover +€41,669
up €41,669 (+41.4%), from €100,557 to €142,225
- Purchases and services +€38,713
up €38,713 (+40.8%), from €94,816 to €133,529
- Depreciation +€5,185
up €5,185 (+122%), from €4,241 to €9,426
- Gross operating margin +€2,068
up €2,068 (+31.2%), from €6,629 to €8,697
- Financial income +€1,449
up €1,449 (+19,135%), from €8 to €1,456
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 | €34,512 | €87,400 | +€52,888 | +153% |
| Fixed assets | 21/28 | €6,268 | €34,173 | +€27,905 | +445% |
| Tangible fixed assets | 22/27 | €6,008 | €33,913 | +€27,905 | +464% |
| Furniture and vehicles | 24 | €6,008 | €33,913 | +€27,905 | +464% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €28,244 | €53,227 | +€24,983 | +88.5% |
| Amounts receivable within one year | 40/41 | €13,802 | €11,325 | -€2,477 | -17.9% |
| Trade receivables | 40 | €12,844 | €10,784 | -€2,060 | -16.0% |
| Other amounts receivable | 41 | €958 | €541 | -€417 | -43.5% |
| Cash at bank and in hand | 54/58 | €13,748 | €40,194 | +€26,447 | +192% |
| Deferred charges and accrued income | 490/1 | €694 | €1,707 | +€1,013 | +146% |
| Total equity and liabilities | 10/49 | €34,512 | €87,400 | +€52,888 | +153% |
| Equity | 10/15 | €34,099 | €34,121 | +€22 | +0.1% |
| Contributions | 10/11 | €10,400 | €10,400 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 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% |
| Tax-exempt reserves | 132 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,339 | €13,361 | +€22 | +0.2% |
| Amounts payable | 17/49 | €413 | €53,279 | +€52,866 | +12,806% |
| Amounts payable after more than one year | 17 | - | €18,367 | +€18,367 | |
| Financial debts | 170/4 | - | €18,367 | +€18,367 | |
| Amounts payable within one year | 42/48 | €413 | €34,912 | +€34,499 | +8,357% |
| Current portion of amounts payable after more than one year | 42 | - | €4,717 | +€4,717 | |
| Trade debts | 44 | €60 | €29,485 | +€29,425 | +48,846% |
| Suppliers | 440/4 | €60 | €29,485 | +€29,425 | +48,846% |
| Taxes, remuneration and social security | 45 | €353 | €170 | -€182 | -51.7% |
| Taxes | 450/3 | €353 | €170 | -€182 | -51.7% |
| Other amounts payable | 47/48 | - | €539 | +€539 | |
| Turnover | 70 | €100,557 | €142,225 | +€41,669 | +41.4% |
| Non-recurring operating income | 76A | €888 | - | -€888 | |
| Goods, raw materials, services and sundry goods | 60/61 | €94,816 | €133,529 | +€38,713 | +40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €9,426 | +€5,185 | +122% |
| Other operating charges | 640/8 | €236 | - | -€236 | |
| Non-recurring operating charges | 66A | €837 | - | -€837 | |
| Gross operating margin | 9900 | €6,629 | €8,697 | +€2,068 | +31.2% |
| Operating profit (loss) | 9901 | €1,315 | -€729 | -€2,045 | |
| Financial income | 75/76B | €8 | €1,456 | +€1,449 | +19,135% |
| Recurring financial income | 75 | €8 | €1,456 | +€1,449 | +19,135% |
| Financial charges | 65/66B | €118 | €535 | +€417 | +353% |
| Recurring financial charges | 65 | €118 | €535 | +€417 | +353% |
| Profit (loss) for the period before taxes | 9903 | €1,205 | €192 | -€1,013 | -84.0% |
| Income taxes | 67/77 | €353 | €170 | -€182 | -51.7% |
| Profit (loss) for the period | 9904 | €852 | €22 | -€831 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €852 | €22 | -€831 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.