JRL HEMIXEN: 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.
JRL HEMIXEN
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year +€1.2m
up €1.2m (+73.2%), from €1.6m to €2.8m
- Other debts -€1.1m
down €1.1m (-49.2%), from €2.2m to €1.1m
- Current portion of long-term debt -€144,628
down €144,628 (-43.9%), from €329,388 to €184,760
- Trade debts -€60,755
down €60,755 (-95.2%), from €63,814 to €3,059
of which Suppliers: -€59,788
- Profit (loss) carried forward +€56,224
up €56,224 (+3.6%), from -€1.5m to -€1.5m
- Gross operating margin -€107,454
down €107,454 (-38.7%), from €277,954 to €170,500
- Financial charges +€54,423
up €54,423 (+146%), from €37,379 to €91,802
- Other operating charges -€37,783
down €37,783 (-62.7%), from €60,257 to €22,474
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 | €4,615,670 | €4,621,198 | +€5,528 | +0.1% |
| Fixed assets | 21/28 | €4,570,000 | €4,570,000 | = | 0.0% |
| Intangible fixed assets | 21 | €560,000 | €560,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,010,000 | €4,010,000 | = | 0.0% |
| Land and buildings | 22 | €4,010,000 | €4,010,000 | = | 0.0% |
| Current assets | 29/58 | €45,670 | €51,198 | +€5,528 | +12.1% |
| Amounts receivable within one year | 40/41 | €23,537 | €34,186 | +€10,649 | +45.2% |
| Trade receivables | 40 | €1,620 | €34,186 | +€32,566 | +2,010% |
| Other amounts receivable | 41 | €21,917 | €0 | -€21,917 | -100% |
| Cash at bank and in hand | 54/58 | €22,133 | €17,011 | -€5,121 | -23.1% |
| Total equity and liabilities | 10/49 | €4,615,670 | €4,621,198 | +€5,528 | +0.1% |
| Equity | 10/15 | €443,213 | €499,437 | +€56,224 | +12.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €250,000 | €250,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,738,699 | €1,738,699 | = | 0.0% |
| Reserves | 13 | €465 | €465 | = | 0.0% |
| Non-distributable reserves | 130/1 | €465 | €465 | = | 0.0% |
| Legal reserve | 130 | €465 | €465 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,545,951 | -€1,489,727 | +€56,224 | +3.6% |
| Amounts payable | 17/49 | €4,172,457 | €4,121,761 | -€50,696 | -1.2% |
| Amounts payable after more than one year | 17 | €1,613,499 | €2,795,240 | +€1.2m | +73.2% |
| Financial debts | 170/4 | €1,613,499 | €2,795,240 | +€1.2m | +73.2% |
| Amounts payable within one year | 42/48 | €2,558,958 | €1,298,268 | -€1.3m | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €329,388 | €184,760 | -€144,628 | -43.9% |
| Trade debts | 44 | €63,814 | €3,059 | -€60,755 | -95.2% |
| Suppliers | 440/4 | €62,847 | €3,059 | -€59,788 | -95.1% |
| Bills of exchange payable | 441 | €968 | - | -€968 | |
| Taxes, remuneration and social security | 45 | - | €11,296 | +€11,296 | |
| Taxes | 450/3 | - | €11,296 | +€11,296 | |
| Other amounts payable | 47/48 | €2,165,755 | €1,099,153 | -€1.1m | -49.2% |
| Accrued charges and deferred income | 492/3 | - | €28,253 | +€28,253 | |
| Non-recurring operating income | 76A | €353,526 | €0 | -€353,526 | -100% |
| Other operating charges | 640/8 | €60,257 | €22,474 | -€37,783 | -62.7% |
| Gross operating margin | 9900 | €277,954 | €170,500 | -€107,454 | -38.7% |
| Operating profit (loss) | 9901 | €217,697 | €148,026 | -€69,671 | -32.0% |
| Financial income | 75/76B | €1 | €0 | -€0 | -18.2% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -18.2% |
| Financial charges | 65/66B | €37,379 | €91,802 | +€54,423 | +146% |
| Recurring financial charges | 65 | €37,379 | €91,802 | +€54,423 | +146% |
| Profit (loss) for the period before taxes | 9903 | €180,318 | €56,224 | -€124,094 | -68.8% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -18.8% |
| Profit (loss) for the period | 9904 | €180,318 | €56,224 | -€124,094 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €180,318 | €56,224 | -€124,094 | -68.8% |
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 18 October 2026 via checked.be.