JABEL Lamiaa: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JABEL Lamiaa
Largest movements
- Cash +€21,286
up €21,286 (+101%), from €21,144 to €42,430
mainly Other debts (+€160,000) and Net result for the year (+€48,876)
- Receivables within one year -€12,068
down €12,068 (-20.5%), from €58,803 to €46,734
- Tangible fixed assets -€11,455
down €11,455 (-9.5%), from €119,950 to €108,495
of which Furniture and vehicles: -€11,523
- Other debts +€160,000
new in 2025: €160,000
- Profit (loss) carried forward -€111,124
down €111,124 (-64.6%), from €171,954 to €60,830
- Debts after one year -€22,479
down €22,479 (-38.9%), from €57,860 to €35,381
- Short-term financial debts -€22,329
no longer reported in 2025 (was €22,329)
- Trade debts -€4,533
down €4,533 (-28.3%), from €16,010 to €11,476
- Gross operating margin +€24,656
up €24,656 (+28.6%), from €86,241 to €110,897
- Depreciation +€13,683
up €13,683 (+94.4%), from €14,496 to €28,179
- Staff costs +€13,252
new in 2025: €13,252
- Other operating charges -€4,122
down €4,122 (-66.1%), from €6,234 to €2,113
- Taxes +€2,483
up €2,483 (+19.0%), from €13,051 to €15,534
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,356 | €307,883 | -€2,473 | -0.8% |
| Fixed assets | 21/28 | €122,392 | €110,937 | -€11,455 | -9.4% |
| Tangible fixed assets | 22/27 | €119,950 | €108,495 | -€11,455 | -9.5% |
| Land and buildings | 22 | €22,739 | €21,442 | -€1,297 | -5.7% |
| Plant, machinery and equipment | 23 | €9,309 | €10,674 | +€1,365 | +14.7% |
| Furniture and vehicles | 24 | €87,903 | €76,380 | -€11,523 | -13.1% |
| Financial fixed assets | 28 | €2,442 | €2,442 | = | 0.0% |
| Current assets | 29/58 | €187,964 | €196,945 | +€8,981 | +4.8% |
| Amounts receivable after more than one year | 29 | €100,838 | €100,838 | = | 0.0% |
| Other amounts receivable | 291 | €100,838 | €100,838 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,803 | €46,734 | -€12,068 | -20.5% |
| Other amounts receivable | 41 | €58,803 | €46,734 | -€12,068 | -20.5% |
| Cash at bank and in hand | 54/58 | €21,144 | €42,430 | +€21,286 | +101% |
| Deferred charges and accrued income | 490/1 | €7,179 | €6,943 | -€236 | -3.3% |
| Total equity and liabilities | 10/49 | €310,356 | €307,883 | -€2,473 | -0.8% |
| Equity | 10/15 | €174,954 | €63,830 | -€111,124 | -63.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,954 | €60,830 | -€111,124 | -64.6% |
| Amounts payable | 17/49 | €135,402 | €244,053 | +€108,651 | +80.2% |
| Amounts payable after more than one year | 17 | €57,860 | €35,381 | -€22,479 | -38.9% |
| Financial debts | 170/4 | €57,860 | €35,381 | -€22,479 | -38.9% |
| Amounts payable within one year | 42/48 | €77,542 | €208,672 | +€131,130 | +169% |
| Current portion of amounts payable after more than one year | 42 | €21,632 | €22,479 | +€848 | +3.9% |
| Financial debts | 43 | €22,329 | - | -€22,329 | |
| Credit institutions | 430/8 | €22,329 | - | -€22,329 | |
| Trade debts | 44 | €16,010 | €11,476 | -€4,533 | -28.3% |
| Suppliers | 440/4 | €16,010 | €11,476 | -€4,533 | -28.3% |
| Taxes, remuneration and social security | 45 | €17,571 | €14,716 | -€2,855 | -16.3% |
| Taxes | 450/3 | €17,571 | €14,234 | -€3,337 | -19.0% |
| Remuneration and social security | 454/9 | - | €482 | +€482 | |
| Other amounts payable | 47/48 | - | €160,000 | +€160,000 | |
| Remuneration, social security and pensions | 62 | - | €13,252 | +€13,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,496 | €28,179 | +€13,683 | +94.4% |
| Other operating charges | 640/8 | €6,234 | €2,113 | -€4,122 | -66.1% |
| Gross operating margin | 9900 | €86,241 | €110,897 | +€24,656 | +28.6% |
| Operating profit (loss) | 9901 | €65,511 | €67,354 | +€1,843 | +2.8% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,336 | €2,948 | +€612 | +26.2% |
| Recurring financial charges | 65 | €2,336 | €2,948 | +€612 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | €63,174 | €64,410 | +€1,236 | +2.0% |
| Income taxes | 67/77 | €13,051 | €15,534 | +€2,483 | +19.0% |
| Profit (loss) for the period | 9904 | €50,123 | €48,876 | -€1,247 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,123 | €48,876 | -€1,247 | -2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.