J.A.M. IMMO: 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.
J.A.M. IMMO
Largest movements
- Receivables within one year -€133,155
down €133,155 (-83.2%), from €159,990 to €26,835
of which Other amounts receivable: -€132,453
- Cash -€69,734
down €69,734 (-11.2%), from €622,294 to €552,560
mainly Other debts (-€192,500) and Net result for the year (-€6,758)
- Other debts -€192,500
down €192,500 (-55.0%), from €350,000 to €157,500
- Gross operating margin -€397,679
down €397,679, from €393,796 to -€3,883
- Taxes -€105,877
no longer reported in 2025 (was €105,877)
- Financial income -€5,840
down €5,840 (-81.7%), from €7,150 to €1,310
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 | €782,284 | €579,395 | -€202,889 | -25.9% |
| Current assets | 29/58 | €782,284 | €579,395 | -€202,889 | -25.9% |
| Amounts receivable within one year | 40/41 | €159,990 | €26,835 | -€133,155 | -83.2% |
| Trade receivables | 40 | €702 | - | -€702 | |
| Other amounts receivable | 41 | €159,288 | €26,835 | -€132,453 | -83.2% |
| Cash at bank and in hand | 54/58 | €622,294 | €552,560 | -€69,734 | -11.2% |
| Total equity and liabilities | 10/49 | €782,284 | €579,395 | -€202,889 | -25.9% |
| Equity | 10/15 | €332,403 | €325,645 | -€6,758 | -2.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,403 | €105,645 | -€6,758 | -6.0% |
| Amounts payable | 17/49 | €449,882 | €253,750 | -€196,132 | -43.6% |
| Amounts payable within one year | 42/48 | €449,882 | €253,750 | -€196,132 | -43.6% |
| Financial debts | 43 | €3,401 | - | -€3,401 | |
| Credit institutions | 430/8 | €3,401 | - | -€3,401 | |
| Trade debts | 44 | €230 | - | -€230 | |
| Suppliers | 440/4 | €230 | - | -€230 | |
| Taxes, remuneration and social security | 45 | €96,250 | €96,250 | = | 0.0% |
| Taxes | 450/3 | €96,250 | €96,250 | = | 0.0% |
| Other amounts payable | 47/48 | €350,000 | €157,500 | -€192,500 | -55.0% |
| Other operating charges | 640/8 | €6,384 | €4,109 | -€2,275 | -35.6% |
| Gross operating margin | 9900 | €393,796 | -€3,883 | -€397,679 | |
| Operating profit (loss) | 9901 | €387,412 | -€7,992 | -€395,404 | |
| Financial income | 75/76B | €7,150 | €1,310 | -€5,840 | -81.7% |
| Recurring financial income | 75 | €7,150 | €1,310 | -€5,840 | -81.7% |
| Financial charges | 65/66B | €267 | €75 | -€192 | -71.8% |
| Recurring financial charges | 65 | €267 | €75 | -€192 | -71.8% |
| Profit (loss) for the period before taxes | 9903 | €394,295 | -€6,758 | -€401,052 | |
| Income taxes | 67/77 | €105,877 | - | -€105,877 | |
| Profit (loss) for the period | 9904 | €288,418 | -€6,758 | -€295,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €288,418 | -€6,758 | -€295,176 |
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 21 October 2026 via checked.be.