Ets JAUMOTTE: 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 JAUMOTTE
Largest movements
- Stocks and contracts +€212,097
up €212,097 (+19.9%), from €1.1m to €1.3m
- Tangible fixed assets +€210,018
up €210,018 (+30.9%), from €678,801 to €888,820
of which Leasing and similar rights: +€318,071
- Receivables within one year +€151,699
up €151,699 (+53.2%), from €284,885 to €436,584
of which Trade receivables: +€132,682
- Trade debts +€394,672
up €394,672 (+198%), from €199,547 to €594,219
- Debts after one year +€194,324
up €194,324 (+45.4%), from €428,245 to €622,568
- Reserves +€85,000
up €85,000 (+8.6%), from €992,750 to €1.1m
of which Distributable reserves: +€85,000
- Short-term financial debts -€76,500
down €76,500 (-80.5%), from €95,000 to €18,500
- Profit (loss) carried forward +€30,728
up €30,728 (+14.8%), from €207,029 to €237,757
- Gross operating margin -€85,719
down €85,719 (-12.9%), from €665,268 to €579,550
- Staff costs -€78,170
down €78,170 (-21.9%), from €357,146 to €278,976
- Depreciation +€9,673
up €9,673 (+9.6%), from €101,250 to €110,923
- Financial charges +€9,073
up €9,073 (+52.3%), from €17,358 to €26,431
of which Financial charges: +€8,858
- Taxes -€8,035
down €8,035 (-16.7%), from €48,077 to €40,042
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 | €2,121,685 | €2,726,485 | +€604,799 | +28.5% |
| Fixed assets | 21/28 | €678,801 | €888,955 | +€210,153 | +31.0% |
| Tangible fixed assets | 22/27 | €678,801 | €888,820 | +€210,018 | +30.9% |
| Land and buildings | 22 | €524,641 | €484,451 | -€40,189 | -7.7% |
| Plant, machinery and equipment | 23 | €95,568 | €57,273 | -€38,295 | -40.1% |
| Furniture and vehicles | 24 | €58,593 | €29,024 | -€29,569 | -50.5% |
| Leasing and similar rights | 25 | - | €318,071 | +€318,071 | |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €1,442,884 | €1,837,530 | +€394,646 | +27.4% |
| Stocks and contracts in progress | 3 | €1,063,767 | €1,275,863 | +€212,097 | +19.9% |
| Stocks | 30/36 | €1,063,767 | €1,275,863 | +€212,097 | +19.9% |
| Amounts receivable within one year | 40/41 | €284,885 | €436,584 | +€151,699 | +53.2% |
| Trade receivables | 40 | €267,839 | €400,521 | +€132,682 | +49.5% |
| Other amounts receivable | 41 | €17,047 | €36,064 | +€19,017 | +112% |
| Current investments | 50/53 | €27,276 | €50,402 | +€23,126 | +84.8% |
| Cash at bank and in hand | 54/58 | €52,812 | €67,578 | +€14,766 | +28.0% |
| Deferred charges and accrued income | 490/1 | €14,144 | €7,102 | -€7,042 | -49.8% |
| Total equity and liabilities | 10/49 | €2,121,685 | €2,726,485 | +€604,799 | +28.5% |
| Equity | 10/15 | €1,209,810 | €1,324,478 | +€114,669 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €992,750 | €1,077,750 | +€85,000 | +8.6% |
| Tax-exempt reserves | 132 | €27,750 | €27,750 | = | 0.0% |
| Distributable reserves | 133 | €965,000 | €1,050,000 | +€85,000 | +8.8% |
| Profit (loss) carried forward | 14 | €207,029 | €237,757 | +€30,728 | +14.8% |
| Investment grants | 15 | €3,831 | €2,772 | -€1,059 | -27.6% |
| Amounts payable | 17/49 | €911,876 | €1,402,006 | +€490,131 | +53.7% |
| Amounts payable after more than one year | 17 | €428,245 | €622,568 | +€194,324 | +45.4% |
| Financial debts | 170/4 | €428,245 | €622,568 | +€194,324 | +45.4% |
| Amounts payable within one year | 42/48 | €481,320 | €777,192 | +€295,872 | +61.5% |
| Current portion of amounts payable after more than one year | 42 | €95,238 | €113,748 | +€18,510 | +19.4% |
| Financial debts | 43 | €95,000 | €18,500 | -€76,500 | -80.5% |
| Credit institutions | 430/8 | €95,000 | €18,500 | -€76,500 | -80.5% |
| Trade debts | 44 | €199,547 | €594,219 | +€394,672 | +198% |
| Suppliers | 440/4 | €199,547 | €594,219 | +€394,672 | +198% |
| Taxes, remuneration and social security | 45 | €74,705 | €47,974 | -€26,731 | -35.8% |
| Taxes | 450/3 | €35,261 | €15,229 | -€20,033 | -56.8% |
| Remuneration and social security | 454/9 | €39,444 | €32,746 | -€6,698 | -17.0% |
| Other amounts payable | 47/48 | €16,831 | €2,751 | -€14,080 | -83.7% |
| Accrued charges and deferred income | 492/3 | €2,311 | €2,246 | -€65 | -2.8% |
| Non-recurring operating income | 76A | €2,294 | - | -€2,294 | |
| Remuneration, social security and pensions | 62 | €357,146 | €278,976 | -€78,170 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,250 | €110,923 | +€9,673 | +9.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,605 | €1,593 | -€12 | -0.8% |
| Other operating charges | 640/8 | €11,535 | €7,085 | -€4,450 | -38.6% |
| Non-recurring operating charges | 66A | €63 | €190 | +€127 | +202% |
| Gross operating margin | 9900 | €665,268 | €579,550 | -€85,719 | -12.9% |
| Operating profit (loss) | 9901 | €193,668 | €180,782 | -€12,886 | -6.7% |
| Financial income | 75/76B | €2,009 | €1,418 | -€591 | -29.4% |
| Recurring financial income | 75 | €1,356 | €1,358 | +€2 | +0.1% |
| Non-recurring financial income | 76B | €653 | €60 | -€593 | -90.8% |
| Financial charges | 65/66B | €17,358 | €26,431 | +€9,073 | +52.3% |
| Recurring financial charges | 65 | €17,302 | €26,161 | +€8,858 | +51.2% |
| Non-recurring financial charges | 66B | €55 | €270 | +€215 | +387% |
| Profit (loss) for the period before taxes | 9903 | €178,320 | €155,770 | -€22,550 | -12.6% |
| Income taxes | 67/77 | €48,077 | €40,042 | -€8,035 | -16.7% |
| Profit (loss) for the period | 9904 | €130,244 | €115,728 | -€14,516 | -11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €130,244 | €115,728 | -€14,516 | -11.1% |
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 15 October 2026 via checked.be.