JEMA LOCKS: 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.
JEMA LOCKS
Largest movements
- Receivables within one year +€60,723
up €60,723 (+57.9%), from €104,816 to €165,539
of which Other amounts receivable: +€56,122
- Profit (loss) carried forward +€67,712
up €67,712 (+180%), from €37,539 to €105,251
- Tax, wage and social debts -€6,931
down €6,931 (-51.9%), from €13,359 to €6,428
- Financial income +€1,900
up €1,900 (+18,999,900%), from €0 to €1,900
- Gross operating margin +€1,454
up €1,454 (+2.2%), from €66,265 to €67,719
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 | €108,673 | €169,926 | +€61,253 | +56.4% |
| Current assets | 29/58 | €108,673 | €169,926 | +€61,253 | +56.4% |
| Amounts receivable within one year | 40/41 | €104,816 | €165,539 | +€60,723 | +57.9% |
| Trade receivables | 40 | €3,790 | €8,391 | +€4,601 | +121% |
| Other amounts receivable | 41 | €101,026 | €157,148 | +€56,122 | +55.6% |
| Cash at bank and in hand | 54/58 | €1,286 | €1,792 | +€506 | +39.3% |
| Deferred charges and accrued income | 490/1 | €2,571 | €2,595 | +€24 | +0.9% |
| Total equity and liabilities | 10/49 | €108,673 | €169,926 | +€61,253 | +56.4% |
| Equity | 10/15 | €87,539 | €155,251 | +€67,712 | +77.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,539 | €105,251 | +€67,712 | +180% |
| Amounts payable | 17/49 | €21,134 | €14,675 | -€6,459 | -30.6% |
| Amounts payable within one year | 42/48 | €21,134 | €14,675 | -€6,459 | -30.6% |
| Trade debts | 44 | €7,512 | €8,247 | +€735 | +9.8% |
| Suppliers | 440/4 | €7,512 | €8,247 | +€735 | +9.8% |
| Taxes, remuneration and social security | 45 | €13,359 | €6,428 | -€6,931 | -51.9% |
| Taxes | 450/3 | €13,359 | €6,428 | -€6,931 | -51.9% |
| Other amounts payable | 47/48 | €263 | - | -€263 | |
| Other operating charges | 640/8 | €767 | €1,195 | +€427 | +55.7% |
| Gross operating margin | 9900 | €66,265 | €67,719 | +€1,454 | +2.2% |
| Operating profit (loss) | 9901 | €65,497 | €66,524 | +€1,027 | +1.6% |
| Financial income | 75/76B | €0 | €1,900 | +€1,900 | +18,999,900% |
| Recurring financial income | 75 | €0 | €1,900 | +€1,900 | +18,999,900% |
| Financial charges | 65/66B | €1,053 | €712 | -€341 | -32.4% |
| Recurring financial charges | 65 | €1,053 | €712 | -€341 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €64,444 | €67,712 | +€3,268 | +5.1% |
| Income taxes | 67/77 | €37 | - | -€37 | |
| Profit (loss) for the period | 9904 | €64,406 | €67,712 | +€3,306 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,406 | €67,712 | +€3,306 | +5.1% |
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 22 October 2026 via checked.be.