CORINE JAMAR: what changed
Two fiscal 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.
CORINE JAMAR
Largest movements
- Tangible fixed assets -€6,460
down €6,460 (-49.3%), from €13,098 to €6,638
of which Furniture and vehicles: -€5,260
- Cash -€3,407
down €3,407 (-53.8%), from €6,332 to €2,925
mainly Net result for the year (-€11,339) and Trade debts (-€1,745)
- Receivables within one year -€3,405
down €3,405 (-82.1%), from €4,150 to €744
of which Trade receivables: -€2,947
- Profit (loss) carried forward -€11,339
down €11,339 (-32.4%), from -€34,991 to -€46,330
- Trade debts -€1,745
down €1,745 (-39.6%), from €4,408 to €2,663
- Other debts -€697
down €697 (-2.2%), from €31,236 to €30,538
- Tax, wage and social debts +€509
up €509 (+171.2%), from €297 to €807
- Gross operating margin +€5,517
up €5,517 (+60.0%), from -€9,190 to -€3,673
- Other operating charges +€213
up €213 (+28.8%), from €738 to €951
- Depreciation +€96
up €96 (+1.5%), from €6,364 to €6,460
- Financial charges +€92
up €92 (+56.7%), from €163 to €255
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.
Cash bridge derived
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 | €25,756 | €12,484 | -€13,272 | -51.5% |
| Fixed assets | 21/28 | €13,098 | €6,638 | -€6,460 | -49.3% |
| Tangible fixed assets | 22/27 | €13,098 | €6,638 | -€6,460 | -49.3% |
| Land and buildings | 22 | €4,445 | €3,245 | -€1,200 | -27.0% |
| Furniture and vehicles | 24 | €8,653 | €3,393 | -€5,260 | -60.8% |
| Current assets | 29/58 | €12,658 | €5,846 | -€6,812 | -53.8% |
| Amounts receivable within one year | 40/41 | €4,150 | €744 | -€3,405 | -82.1% |
| Trade receivables | 40 | €3,691 | €744 | -€2,947 | -79.8% |
| Other amounts receivable | 41 | €458 | - | -€458 | |
| Current investments | 50/53 | €2,176 | €2,176 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,332 | €2,925 | -€3,407 | -53.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €25,756 | €12,484 | -€13,272 | -51.5% |
| Equity | 10/15 | -€10,185 | -€21,524 | -€11,339 | -111.3% |
| Contributions | 10/11 | €18,741 | €18,741 | = | 0.0% |
| Reserves | 13 | €6,065 | €6,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Distributable reserves | 133 | €4,191 | €4,191 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,991 | -€46,330 | -€11,339 | -32.4% |
| Amounts payable | 17/49 | €35,941 | €34,008 | -€1,933 | -5.4% |
| Amounts payable within one year | 42/48 | €35,941 | €34,008 | -€1,933 | -5.4% |
| Trade debts | 44 | €4,408 | €2,663 | -€1,745 | -39.6% |
| Suppliers | 440/4 | €4,408 | €2,663 | -€1,745 | -39.6% |
| Taxes, remuneration and social security | 45 | €297 | €807 | +€509 | +171.2% |
| Taxes | 450/3 | €297 | €807 | +€509 | +171.2% |
| Other amounts payable | 47/48 | €31,236 | €30,538 | -€697 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,364 | €6,460 | +€96 | +1.5% |
| Other operating charges | 640/8 | €738 | €951 | +€213 | +28.8% |
| Gross operating margin | 9900 | -€9,190 | -€3,673 | +€5,517 | +60.0% |
| Operating profit (loss) | 9901 | -€16,292 | -€11,084 | +€5,208 | +32.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €163 | €255 | +€92 | +56.7% |
| Recurring financial charges | 65 | €163 | €255 | +€92 | +56.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,454 | -€11,339 | +€5,115 | +31.1% |
| Profit (loss) for the period | 9904 | -€16,454 | -€11,339 | +€5,115 | +31.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,454 | -€11,339 | +€5,115 | +31.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.