JO KEMBY: 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.
JO KEMBY
Largest movements
- Cash +€318,600
up €318,600 (+3,009%), from €10,589 to €329,189
mainly Trade debts (+€634,513) and Net result for the year (+€29,132)
- Stocks and contracts +€262,606
up €262,606 (+94.8%), from €276,993 to €539,599
- Receivables within one year +€125,287
up €125,287 (+5,915%), from €2,118 to €127,406
of which Other amounts receivable: +€119,217
- Tangible fixed assets -€22,131
down €22,131 (-26.6%), from €83,231 to €61,100
of which Land and buildings: -€25,810
- Trade debts +€634,513
up €634,513 (+402%), from €157,813 to €792,326
- Profit (loss) carried forward +€29,132
up €29,132 (+20.9%), from €139,187 to €168,319
- Tax, wage and social debts +€22,089
up €22,089 (+117%), from €18,906 to €40,995
- Gross operating margin +€131,588
up €131,588, from -€23,317 to €108,271
- Financial income -€122,049
down €122,049 (-93.2%), from €130,915 to €8,866
- Write-downs -€57,143
no longer reported in 2025 (was €57,143)
- Taxes +€52,435
up €52,435 (+789%), from €6,644 to €59,079
- Depreciation +€1,907
up €1,907 (+7.2%), from €26,370 to €28,277
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 | €373,105 | €1,057,294 | +€684,189 | +183% |
| Fixed assets | 21/28 | €83,231 | €61,100 | -€22,131 | -26.6% |
| Tangible fixed assets | 22/27 | €83,231 | €61,100 | -€22,131 | -26.6% |
| Land and buildings | 22 | €80,991 | €55,182 | -€25,810 | -31.9% |
| Furniture and vehicles | 24 | €2,240 | €5,919 | +€3,679 | +164% |
| Current assets | 29/58 | €289,874 | €996,194 | +€706,320 | +244% |
| Stocks and contracts in progress | 3 | €276,993 | €539,599 | +€262,606 | +94.8% |
| Stocks | 30/36 | €276,993 | €539,599 | +€262,606 | +94.8% |
| Amounts receivable within one year | 40/41 | €2,118 | €127,406 | +€125,287 | +5,915% |
| Trade receivables | 40 | €2,118 | €8,188 | +€6,070 | +287% |
| Other amounts receivable | 41 | - | €119,217 | +€119,217 | |
| Cash at bank and in hand | 54/58 | €10,589 | €329,189 | +€318,600 | +3,009% |
| Deferred charges and accrued income | 490/1 | €174 | - | -€174 | |
| Total equity and liabilities | 10/49 | €373,105 | €1,057,294 | +€684,189 | +183% |
| Equity | 10/15 | €189,187 | €218,319 | +€29,132 | +15.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,187 | €168,319 | +€29,132 | +20.9% |
| Amounts payable | 17/49 | €183,919 | €838,975 | +€655,056 | +356% |
| Amounts payable within one year | 42/48 | €183,919 | €838,975 | +€655,056 | +356% |
| Trade debts | 44 | €157,813 | €792,326 | +€634,513 | +402% |
| Suppliers | 440/4 | €157,813 | €792,326 | +€634,513 | +402% |
| Taxes, remuneration and social security | 45 | €18,906 | €40,995 | +€22,089 | +117% |
| Taxes | 450/3 | €18,906 | €40,995 | +€22,089 | +117% |
| Other amounts payable | 47/48 | €7,200 | €5,654 | -€1,546 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,370 | €28,277 | +€1,907 | +7.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €57,143 | - | -€57,143 | |
| Gross operating margin | 9900 | -€23,317 | €108,271 | +€131,588 | |
| Operating profit (loss) | 9901 | -€106,830 | €79,994 | +€186,824 | |
| Financial income | 75/76B | €130,915 | €8,866 | -€122,049 | -93.2% |
| Recurring financial income | 75 | €130,915 | €8,866 | -€122,049 | -93.2% |
| Financial charges | 65/66B | €210 | €649 | +€439 | +209% |
| Recurring financial charges | 65 | €210 | €649 | +€439 | +209% |
| Profit (loss) for the period before taxes | 9903 | €23,875 | €88,212 | +€64,336 | +269% |
| Income taxes | 67/77 | €6,644 | €59,079 | +€52,435 | +789% |
| Profit (loss) for the period | 9904 | €17,231 | €29,132 | +€11,901 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,231 | €29,132 | +€11,901 | +69.1% |
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 30 October 2026 via checked.be.