Espaces Verts 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.
Espaces Verts JAMAR
Largest movements
- Cash -€19,540
down €19,540 (-56.3%), from €34,716 to €15,176
mainly Trade debts (-€23,770) and Receivables within one year (-€15,592)
- Receivables within one year +€15,592
up €15,592 (+22.0%), from €70,886 to €86,479
of which Trade receivables: +€16,289
- Tangible fixed assets -€8,898
down €8,898 (-25.0%), from €35,534 to €26,636
- Trade debts -€23,770
down €23,770 (-91.0%), from €26,118 to €2,349
- Debts after one year +€13,620
up €13,620 (+117.2%), from €11,619 to €25,238
of which Financial debts: +€8,720
- Reserves -€5,908
down €5,908 (-7.5%), from €78,473 to €72,565
of which Distributable reserves: -€5,908
- Current portion of long-term debt +€3,883
new in 2025: €3,883
- Gross operating margin -€8,477
down €8,477 (-54.5%), from €15,548 to €7,070
- Depreciation +€2,152
up €2,152 (+24.0%), from €8,980 to €11,133
- Taxes -€996
down €996 (-100.0%), from €996 to €0
- Financial charges +€573
up €573 (+216.0%), from €265 to €838
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 | €145,322 | €132,437 | -€12,886 | -8.9% |
| Fixed assets | 21/28 | €35,534 | €26,636 | -€8,898 | -25.0% |
| Tangible fixed assets | 22/27 | €35,534 | €26,636 | -€8,898 | -25.0% |
| Plant, machinery and equipment | 23 | €9,286 | €5,954 | -€3,332 | -35.9% |
| Furniture and vehicles | 24 | €24,530 | €20,314 | -€4,216 | -17.2% |
| Other tangible fixed assets | 26 | €1,718 | €368 | -€1,349 | -78.6% |
| Current assets | 29/58 | €109,789 | €105,801 | -€3,988 | -3.6% |
| Stocks and contracts in progress | 3 | €3,831 | €3,980 | +€149 | +3.9% |
| Stocks | 30/36 | €3,831 | €3,980 | +€149 | +3.9% |
| Amounts receivable within one year | 40/41 | €70,886 | €86,479 | +€15,592 | +22.0% |
| Trade receivables | 40 | €70,082 | €86,371 | +€16,289 | +23.2% |
| Other amounts receivable | 41 | €804 | €108 | -€696 | -86.6% |
| Cash at bank and in hand | 54/58 | €34,716 | €15,176 | -€19,540 | -56.3% |
| Deferred charges and accrued income | 490/1 | €356 | €166 | -€189 | -53.2% |
| Total equity and liabilities | 10/49 | €145,322 | €132,437 | -€12,886 | -8.9% |
| Equity | 10/15 | €97,073 | €91,165 | -€5,908 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,473 | €72,565 | -€5,908 | -7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,760 | €1,760 | = | 0.0% |
| Distributable reserves | 133 | €74,853 | €68,945 | -€5,908 | -7.9% |
| Amounts payable | 17/49 | €48,250 | €41,272 | -€6,978 | -14.5% |
| Amounts payable after more than one year | 17 | €11,619 | €25,238 | +€13,620 | +117.2% |
| Financial debts | 170/4 | - | €8,720 | +€8,720 | |
| Other amounts payable | 178/9 | €11,619 | €16,519 | +€4,900 | +42.2% |
| Amounts payable within one year | 42/48 | €36,631 | €16,033 | -€20,598 | -56.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,883 | +€3,883 | |
| Trade debts | 44 | €26,118 | €2,349 | -€23,770 | -91.0% |
| Suppliers | 440/4 | €26,118 | €2,349 | -€23,770 | -91.0% |
| Advances received on contracts in progress | 46 | €630 | €0 | -€630 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,883 | €9,802 | -€81 | -0.8% |
| Taxes | 450/3 | €8,183 | €9,802 | +€1,619 | +19.8% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,980 | €11,133 | +€2,152 | +24.0% |
| Other operating charges | 640/8 | €1,015 | €1,070 | +€55 | +5.5% |
| Gross operating margin | 9900 | €15,548 | €7,070 | -€8,477 | -54.5% |
| Operating profit (loss) | 9901 | €5,553 | -€5,133 | -€10,685 | |
| Financial income | 75/76B | €52 | €63 | +€10 | +19.5% |
| Recurring financial income | 75 | €52 | €63 | +€10 | +19.5% |
| Financial charges | 65/66B | €265 | €838 | +€573 | +216.0% |
| Recurring financial charges | 65 | €265 | €838 | +€573 | +216.0% |
| Profit (loss) for the period before taxes | 9903 | €5,340 | -€5,908 | -€11,247 | |
| Income taxes | 67/77 | €996 | €0 | -€996 | -100.0% |
| Profit (loss) for the period | 9904 | €4,344 | -€5,908 | -€10,251 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,344 | -€5,908 | -€10,251 |
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.