JEMYL: 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.
JEMYL
Largest movements
- Receivables within one year -€20,601
down €20,601 (-60.8%), from €33,860 to €13,259
of which Trade receivables: -€15,895
- Financial fixed assets +€5,860
up €5,860 (+133%), from €4,392 to €10,252
- Cash -€2,426
down €2,426 (-43.1%), from €5,633 to €3,207
mainly Accrued charges and deferred income (-€8,212) and Trade debts (-€6,824)
- Tangible fixed assets -€885
down €885 (-100%), from €885 to €0
of which Land and buildings: -€469
- Accrued charges and deferred income -€8,212
down €8,212 (-14.9%), from €55,028 to €46,816
- Other debts +€7,326
up €7,326 (+7.5%), from €97,402 to €104,728
- Trade debts -€6,824
down €6,824 (-31.6%), from €21,621 to €14,797
- Tax, wage and social debts -€3,232
down €3,232 (-32.0%), from €10,089 to €6,857
- Debts after one year -€2,472
down €2,472 (-100%), from €2,472 to €0
- Gross operating margin +€6,308
up €6,308, from -€6,040 to €268
- Financial charges -€2,424
down €2,424 (-56.7%), from €4,276 to €1,852
- Financial income +€2,167
up €2,167 (+71.9%), from €3,014 to €5,182
- Depreciation -€1,385
down €1,385 (-61.0%), from €2,270 to €885
- Other operating charges +€819
up €819 (+20.6%), from €3,980 to €4,800
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 | €51,632 | €33,629 | -€18,004 | -34.9% |
| Fixed assets | 21/28 | €5,277 | €10,252 | +€4,975 | +94.3% |
| Tangible fixed assets | 22/27 | €885 | €0 | -€885 | -100% |
| Land and buildings | 22 | €469 | €0 | -€469 | -100% |
| Plant, machinery and equipment | 23 | €278 | €0 | -€278 | -100% |
| Furniture and vehicles | 24 | €137 | €0 | -€137 | -100% |
| Financial fixed assets | 28 | €4,392 | €10,252 | +€5,860 | +133% |
| Current assets | 29/58 | €46,355 | €23,377 | -€22,978 | -49.6% |
| Stocks and contracts in progress | 3 | €6,862 | €6,911 | +€49 | +0.7% |
| Stocks | 30/36 | €6,862 | €6,911 | +€49 | +0.7% |
| Amounts receivable within one year | 40/41 | €33,860 | €13,259 | -€20,601 | -60.8% |
| Trade receivables | 40 | €29,154 | €13,259 | -€15,895 | -54.5% |
| Other amounts receivable | 41 | €4,707 | €0 | -€4,707 | -100% |
| Cash at bank and in hand | 54/58 | €5,633 | €3,207 | -€2,426 | -43.1% |
| Total equity and liabilities | 10/49 | €51,632 | €33,629 | -€18,004 | -34.9% |
| Equity | 10/15 | -€139,831 | -€142,040 | -€2,209 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,431 | -€160,640 | -€2,209 | -1.4% |
| Amounts payable | 17/49 | €191,463 | €175,669 | -€15,794 | -8.2% |
| Amounts payable after more than one year | 17 | €2,472 | €0 | -€2,472 | -100% |
| Financial debts | 170/4 | €2,472 | €0 | -€2,472 | -100% |
| Amounts payable within one year | 42/48 | €133,963 | €128,853 | -€5,110 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €4,851 | €2,472 | -€2,379 | -49.0% |
| Trade debts | 44 | €21,621 | €14,797 | -€6,824 | -31.6% |
| Suppliers | 440/4 | €21,621 | €14,797 | -€6,824 | -31.6% |
| Taxes, remuneration and social security | 45 | €10,089 | €6,857 | -€3,232 | -32.0% |
| Taxes | 450/3 | €10,089 | €6,857 | -€3,232 | -32.0% |
| Other amounts payable | 47/48 | €97,402 | €104,728 | +€7,326 | +7.5% |
| Accrued charges and deferred income | 492/3 | €55,028 | €46,816 | -€8,212 | -14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,270 | €885 | -€1,385 | -61.0% |
| Other operating charges | 640/8 | €3,980 | €4,800 | +€819 | +20.6% |
| Gross operating margin | 9900 | -€6,040 | €268 | +€6,308 | |
| Operating profit (loss) | 9901 | -€12,290 | -€5,417 | +€6,874 | +55.9% |
| Financial income | 75/76B | €3,014 | €5,182 | +€2,167 | +71.9% |
| Recurring financial income | 75 | €3,014 | €5,182 | +€2,167 | +71.9% |
| Financial charges | 65/66B | €4,276 | €1,852 | -€2,424 | -56.7% |
| Recurring financial charges | 65 | €4,276 | €1,852 | -€2,424 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,552 | -€2,087 | +€11,465 | +84.6% |
| Income taxes | 67/77 | €132 | €122 | -€9 | -7.2% |
| Profit (loss) for the period | 9904 | -€13,684 | -€2,209 | +€11,474 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,684 | -€2,209 | +€11,474 | +83.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.