DRUKKERIJ JAMAR: 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.
DRUKKERIJ JAMAR
Largest movements
- Receivables within one year -€11,035
down €11,035 (-67.0%), from €16,480 to €5,445
of which Trade receivables: -€15,799
- Cash -€4,628
down €4,628 (-6.8%), from €68,131 to €63,503
mainly Trade debts (-€9,251) and Short-term financial debts (-€9,238)
- Tangible fixed assets -€3,955
down €3,955 (-78.3%), from €5,049 to €1,094
of which Plant, machinery and equipment: -€3,920
- Current investments +€3,098
up €3,098 (+3.4%), from €92,000 to €95,098
- Trade debts -€9,251
down €9,251 (-83.9%), from €11,033 to €1,782
- Short-term financial debts -€9,238
no longer reported in 2025 (was €9,238)
- Tax, wage and social debts -€2,427
down €2,427 (-34.6%), from €7,010 to €4,583
- Gross operating margin -€34,227
down €34,227 (-88.0%), from €38,900 to €4,673
- Taxes -€11,211
down €11,211 (-97.7%), from €11,474 to €263
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 | €188,136 | €168,544 | -€19,591 | -10.4% |
| Fixed assets | 21/28 | €5,049 | €1,094 | -€3,955 | -78.3% |
| Tangible fixed assets | 22/27 | €5,049 | €1,094 | -€3,955 | -78.3% |
| Plant, machinery and equipment | 23 | €4,736 | €816 | -€3,920 | -82.8% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Other tangible fixed assets | 26 | €313 | €278 | -€35 | -11.1% |
| Current assets | 29/58 | €183,087 | €167,450 | -€15,636 | -8.5% |
| Stocks and contracts in progress | 3 | €4,046 | €2,751 | -€1,295 | -32.0% |
| Stocks | 30/36 | €4,046 | €2,751 | -€1,295 | -32.0% |
| Amounts receivable within one year | 40/41 | €16,480 | €5,445 | -€11,035 | -67.0% |
| Trade receivables | 40 | €16,480 | €680 | -€15,799 | -95.9% |
| Other amounts receivable | 41 | - | €4,765 | +€4,765 | |
| Current investments | 50/53 | €92,000 | €95,098 | +€3,098 | +3.4% |
| Cash at bank and in hand | 54/58 | €68,131 | €63,503 | -€4,628 | -6.8% |
| Deferred charges and accrued income | 490/1 | €2,431 | €653 | -€1,777 | -73.1% |
| Total equity and liabilities | 10/49 | €188,136 | €168,544 | -€19,591 | -10.4% |
| Equity | 10/15 | €126,523 | €127,225 | +€703 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,462 | €62,165 | +€703 | +1.1% |
| Distributable reserves | 133 | €61,462 | €62,165 | +€703 | +1.1% |
| Profit (loss) carried forward | 14 | €46,461 | €46,461 | = | 0.0% |
| Amounts payable | 17/49 | €61,613 | €41,319 | -€20,294 | -32.9% |
| Amounts payable within one year | 42/48 | €61,613 | €41,319 | -€20,294 | -32.9% |
| Financial debts | 43 | €9,238 | - | -€9,238 | |
| Credit institutions | 430/8 | €9,238 | - | -€9,238 | |
| Trade debts | 44 | €11,033 | €1,782 | -€9,251 | -83.9% |
| Suppliers | 440/4 | €11,033 | €1,782 | -€9,251 | -83.9% |
| Taxes, remuneration and social security | 45 | €7,010 | €4,583 | -€2,427 | -34.6% |
| Taxes | 450/3 | €7,010 | €4,583 | -€2,427 | -34.6% |
| Other amounts payable | 47/48 | €34,332 | €34,954 | +€623 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,194 | €3,955 | -€240 | -5.7% |
| Other operating charges | 640/8 | €880 | €771 | -€109 | -12.4% |
| Gross operating margin | 9900 | €38,900 | €4,673 | -€34,227 | -88.0% |
| Operating profit (loss) | 9901 | €33,825 | -€53 | -€33,878 | |
| Financial income | 75/76B | €1,094 | €1,433 | +€339 | +31.0% |
| Recurring financial income | 75 | €1,094 | €1,433 | +€339 | +31.0% |
| Financial charges | 65/66B | €168 | €414 | +€247 | +147% |
| Recurring financial charges | 65 | €168 | €414 | +€247 | +147% |
| Profit (loss) for the period before taxes | 9903 | €34,752 | €966 | -€33,786 | -97.2% |
| Income taxes | 67/77 | €11,474 | €263 | -€11,211 | -97.7% |
| Profit (loss) for the period | 9904 | €23,278 | €703 | -€22,575 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,278 | €703 | -€22,575 | -97.0% |
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 26 October 2026 via checked.be.