Slagerij JEMI: 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.
Slagerij JEMI
Largest movements
- Intangible fixed assets -€7,143
down €7,143 (-16.4%), from €43,464 to €36,321
- Current investments +€5,106
up €5,106 (+209%), from €2,440 to €7,546
- Receivables within one year +€4,763
up €4,763 (+715%), from €666 to €5,429
of which Trade receivables: +€4,600
- Tangible fixed assets -€3,294
down €3,294 (-6.4%), from €51,395 to €48,100
of which Plant, machinery and equipment: -€3,076
- Cash +€2,990
up €2,990 (+21.1%), from €14,195 to €17,185
mainly Trade debts (+€20,884) and Depreciation (+€19,589)
- Trade debts +€20,884
up €20,884 (+43.6%), from €47,947 to €68,831
- Debts after one year -€18,444
down €18,444 (-22.2%), from €83,203 to €64,759
- Tax, wage and social debts -€13,212
down €13,212 (-90.2%), from €14,651 to €1,440
of which Remuneration and social security: -€13,881
- Current portion of long-term debt +€9,455
up €9,455 (+37.6%), from €25,120 to €34,575
- Profit (loss) carried forward +€2,835
up €2,835 (+3.5%), from -€81,401 to -€78,566
- Gross operating margin +€80,432
up €80,432 (+531%), from €15,138 to €95,570
- Staff costs -€6,932
down €6,932 (-9.5%), from €72,732 to €65,800
- Depreciation +€2,629
up €2,629 (+15.5%), from €16,960 to €19,589
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 | €120,581 | €122,695 | +€2,114 | +1.8% |
| Fixed assets | 21/28 | €94,859 | €84,421 | -€10,437 | -11.0% |
| Intangible fixed assets | 21 | €43,464 | €36,321 | -€7,143 | -16.4% |
| Tangible fixed assets | 22/27 | €51,395 | €48,100 | -€3,294 | -6.4% |
| Plant, machinery and equipment | 23 | €50,434 | €47,358 | -€3,076 | -6.1% |
| Furniture and vehicles | 24 | €961 | €742 | -€219 | -22.8% |
| Current assets | 29/58 | €25,722 | €38,273 | +€12,551 | +48.8% |
| Stocks and contracts in progress | 3 | €8,421 | €5,501 | -€2,921 | -34.7% |
| Stocks | 30/36 | €8,421 | €5,501 | -€2,921 | -34.7% |
| Amounts receivable within one year | 40/41 | €666 | €5,429 | +€4,763 | +715% |
| Trade receivables | 40 | - | €4,600 | +€4,600 | |
| Other amounts receivable | 41 | €666 | €829 | +€163 | +24.4% |
| Current investments | 50/53 | €2,440 | €7,546 | +€5,106 | +209% |
| Cash at bank and in hand | 54/58 | €14,195 | €17,185 | +€2,990 | +21.1% |
| Deferred charges and accrued income | 490/1 | - | €2,613 | +€2,613 | |
| Total equity and liabilities | 10/49 | €120,581 | €122,695 | +€2,114 | +1.8% |
| Equity | 10/15 | -€61,401 | -€58,566 | +€2,835 | +4.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,401 | -€78,566 | +€2,835 | +3.5% |
| Amounts payable | 17/49 | €181,982 | €181,261 | -€721 | -0.4% |
| Amounts payable after more than one year | 17 | €83,203 | €64,759 | -€18,444 | -22.2% |
| Financial debts | 170/4 | €83,203 | €64,759 | -€18,444 | -22.2% |
| Amounts payable within one year | 42/48 | €98,779 | €114,931 | +€16,152 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €25,120 | €34,575 | +€9,455 | +37.6% |
| Trade debts | 44 | €47,947 | €68,831 | +€20,884 | +43.6% |
| Suppliers | 440/4 | €47,947 | €68,831 | +€20,884 | +43.6% |
| Taxes, remuneration and social security | 45 | €14,651 | €1,440 | -€13,212 | -90.2% |
| Taxes | 450/3 | €770 | €1,440 | +€669 | +86.9% |
| Remuneration and social security | 454/9 | €13,881 | €0 | -€13,881 | -100% |
| Other amounts payable | 47/48 | €11,061 | €10,085 | -€976 | -8.8% |
| Accrued charges and deferred income | 492/3 | - | €1,571 | +€1,571 | |
| Remuneration, social security and pensions | 62 | €72,732 | €65,800 | -€6,932 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,960 | €19,589 | +€2,629 | +15.5% |
| Other operating charges | 640/8 | €325 | €388 | +€62 | +19.1% |
| Gross operating margin | 9900 | €15,138 | €95,570 | +€80,432 | +531% |
| Operating profit (loss) | 9901 | -€74,879 | €9,793 | +€84,672 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €6,531 | €6,958 | +€427 | +6.5% |
| Recurring financial charges | 65 | €6,531 | €6,958 | +€427 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€81,401 | €2,835 | +€84,236 | |
| Profit (loss) for the period | 9904 | -€81,401 | €2,835 | +€84,236 | |
| Profit (loss) for the period to be appropriated | 9905 | -€81,401 | €2,835 | +€84,236 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.