Ets. Jambart: 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.
Ets. Jambart
Largest movements
- Receivables within one year +€25,582
up €25,582 (+23.4%), from €109,193 to €134,775
of which Trade receivables: +€19,002
- Stocks and contracts +€7,031
up €7,031 (+243%), from €2,893 to €9,924
- Deferred charges and accrued income +€3,774
up €3,774, from €0 to €3,774
- Tangible fixed assets +€2,446
up €2,446 (+5.0%), from €48,767 to €51,214
of which Furniture and vehicles: +€14,352
- Profit (loss) carried forward +€49,925
up €49,925, from -€36,422 to €13,504
- Reserves -€44,428
down €44,428 (-81.6%), from €54,477 to €10,049
of which Distributable reserves: -€44,428
- Other debts +€32,207
up €32,207 (+2,998%), from €1,074 to €33,281
- Current portion of long-term debt +€25,871
up €25,871 (+826%), from €3,133 to €29,004
- Debts after one year -€19,423
down €19,423 (-63.0%), from €30,831 to €11,409
- Taxes +€11,286
up €11,286 (+1,313%), from €859 to €12,145
- Gross operating margin -€8,781
down €8,781 (-2.5%), from €358,020 to €349,238
- Financial charges +€5,595
up €5,595 (+127%), from €4,406 to €10,002
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 | €177,819 | €214,370 | +€36,552 | +20.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €49,688 | €51,614 | +€1,926 | +3.9% |
| Intangible fixed assets | 21 | €665 | €145 | -€520 | -78.2% |
| Tangible fixed assets | 22/27 | €48,767 | €51,214 | +€2,446 | +5.0% |
| Plant, machinery and equipment | 23 | €39,870 | €27,964 | -€11,906 | -29.9% |
| Furniture and vehicles | 24 | €8,897 | €23,249 | +€14,352 | +161% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €128,131 | €162,757 | +€34,625 | +27.0% |
| Stocks and contracts in progress | 3 | €2,893 | €9,924 | +€7,031 | +243% |
| Stocks | 30/36 | €2,893 | €9,924 | +€7,031 | +243% |
| Amounts receivable within one year | 40/41 | €109,193 | €134,775 | +€25,582 | +23.4% |
| Trade receivables | 40 | €84,001 | €103,003 | +€19,002 | +22.6% |
| Other amounts receivable | 41 | €25,192 | €31,772 | +€6,581 | +26.1% |
| Cash at bank and in hand | 54/58 | €16,046 | €14,284 | -€1,762 | -11.0% |
| Deferred charges and accrued income | 490/1 | €0 | €3,774 | +€3,774 | |
| Total equity and liabilities | 10/49 | €177,819 | €214,370 | +€36,552 | +20.6% |
| Equity | 10/15 | €80,029 | €85,526 | +€5,497 | +6.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €54,477 | €10,049 | -€44,428 | -81.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €48,280 | €3,852 | -€44,428 | -92.0% |
| Profit (loss) carried forward | 14 | -€36,422 | €13,504 | +€49,925 | |
| Amounts payable | 17/49 | €97,790 | €128,844 | +€31,054 | +31.8% |
| Amounts payable after more than one year | 17 | €30,831 | €11,409 | -€19,423 | -63.0% |
| Financial debts | 170/4 | €30,831 | €11,409 | -€19,423 | -63.0% |
| Amounts payable within one year | 42/48 | €66,959 | €117,435 | +€50,477 | +75.4% |
| Current portion of amounts payable after more than one year | 42 | €3,133 | €29,004 | +€25,871 | +826% |
| Financial debts | 43 | €23,518 | €16,917 | -€6,601 | -28.1% |
| Credit institutions | 430/8 | €23,518 | €16,917 | -€6,601 | -28.1% |
| Trade debts | 44 | €7,431 | €6,324 | -€1,107 | -14.9% |
| Suppliers | 440/4 | €7,431 | €6,324 | -€1,107 | -14.9% |
| Taxes, remuneration and social security | 45 | €31,802 | €31,910 | +€108 | +0.3% |
| Taxes | 450/3 | €9,618 | €8,146 | -€1,472 | -15.3% |
| Remuneration and social security | 454/9 | €22,184 | €23,764 | +€1,580 | +7.1% |
| Other amounts payable | 47/48 | €1,074 | €33,281 | +€32,207 | +2,998% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €258,820 | €256,617 | -€2,203 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,795 | €18,074 | +€1,279 | +7.6% |
| Other operating charges | 640/8 | €4,154 | €2,572 | -€1,582 | -38.1% |
| Non-recurring operating charges | 66A | €2,614 | - | -€2,614 | |
| Gross operating margin | 9900 | €358,020 | €349,238 | -€8,781 | -2.5% |
| Operating profit (loss) | 9901 | €75,636 | €71,975 | -€3,661 | -4.8% |
| Financial income | 75/76B | €76 | €97 | +€21 | +27.6% |
| Recurring financial income | 75 | €76 | €97 | +€21 | +27.6% |
| Financial charges | 65/66B | €4,406 | €10,002 | +€5,595 | +127% |
| Recurring financial charges | 65 | €4,406 | €10,002 | +€5,595 | +127% |
| Profit (loss) for the period before taxes | 9903 | €71,306 | €62,070 | -€9,236 | -13.0% |
| Income taxes | 67/77 | €859 | €12,145 | +€11,286 | +1,313% |
| Profit (loss) for the period | 9904 | €70,447 | €49,925 | -€20,521 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €70,447 | €49,925 | -€20,521 | -29.1% |
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 30 October 2026 via checked.be.