JAINAM: 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.
What changed
JAINAM
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€248,878
2024 · -€47,112-€201,766
Equity
€876,632
2024 · €1.1m-€248,878
Cash
€46,964
2024 · €37,974+€8,990
Balance sheet total
€1.6m
2024 · €1.9m-€222,844
Largest movements
Assets
- Stocks and contracts -€247,380
down €247,380 (-16.3%), from €1.5m to €1.3m
- Receivables within one year +€28,838
up €28,838 (+31.6%), from €91,132 to €119,970
of which Trade receivables: +€31,769
Equity and liabilities
- Profit (loss) carried forward -€248,878
down €248,878 (-528.3%), from -€47,112 to -€295,990
- Trade debts +€44,909
up €44,909 (+11.4%), from €394,694 to €439,602
Income statement
- Gross operating margin -€201,727
down €201,727 (-1156.5%), from -€17,443 to -€219,170
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.
Result 2024
-€47,112
Gross operating margin
-€201,727
Other operating charges
-€306
Financial income
-€45
Financial charges
+€606
Taxes
-€294
Result 2025
-€248,878
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.
From operations
+€23,327
Investment
€0
Financing
-€14,337
Cash 2024
€37,974
From operations (derived)
+€23,327
Net result for the year
-€248,878
Depreciation
+€13,292
Stocks and contracts
+€247,380
Receivables within one year
-€28,838
Trade debts
+€44,909
Tax, wage and social debts
+€1,093
Other debts
-€5,630
Financing
-€14,337
Debts after one year
-€14,799
Current portion of long-term debt
+€462
Cash 2025
€46,964
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,865,493 | €1,642,650 | -€222,844 | -11.9% |
| Fixed assets | 21/28 | €223,050 | €209,758 | -€13,292 | -6.0% |
| Tangible fixed assets | 22/27 | €223,050 | €209,758 | -€13,292 | -6.0% |
| Land and buildings | 22 | €201,235 | €195,313 | -€5,921 | -2.9% |
| Plant, machinery and equipment | 23 | €16,653 | €10,675 | -€5,978 | -35.9% |
| Furniture and vehicles | 24 | €5,162 | €3,770 | -€1,393 | -27.0% |
| Current assets | 29/58 | €1,642,443 | €1,432,891 | -€209,552 | -12.8% |
| Stocks and contracts in progress | 3 | €1,513,337 | €1,265,957 | -€247,380 | -16.3% |
| Stocks | 30/36 | €1,513,337 | €1,265,957 | -€247,380 | -16.3% |
| Amounts receivable within one year | 40/41 | €91,132 | €119,970 | +€28,838 | +31.6% |
| Trade receivables | 40 | €86,264 | €118,034 | +€31,769 | +36.8% |
| Other amounts receivable | 41 | €4,868 | €1,936 | -€2,931 | -60.2% |
| Cash at bank and in hand | 54/58 | €37,974 | €46,964 | +€8,990 | +23.7% |
| Total equity and liabilities | 10/49 | €1,865,493 | €1,642,650 | -€222,844 | -11.9% |
| Equity | 10/15 | €1,125,510 | €876,632 | -€248,878 | -22.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,154,022 | €1,154,022 | = | 0.0% |
| Distributable reserves | 133 | €1,154,022 | €1,154,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,112 | -€295,990 | -€248,878 | -528.3% |
| Amounts payable | 17/49 | €739,983 | €766,017 | +€26,035 | +3.5% |
| Amounts payable after more than one year | 17 | €85,952 | €71,153 | -€14,799 | -17.2% |
| Financial debts | 170/4 | €85,952 | €71,153 | -€14,799 | -17.2% |
| Amounts payable within one year | 42/48 | €654,031 | €694,864 | +€40,834 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €14,337 | €14,799 | +€462 | +3.2% |
| Trade debts | 44 | €394,694 | €439,602 | +€44,909 | +11.4% |
| Suppliers | 440/4 | €394,694 | €439,602 | +€44,909 | +11.4% |
| Taxes, remuneration and social security | 45 | €1,640 | €2,732 | +€1,093 | +66.6% |
| Taxes | 450/3 | €1,640 | €2,732 | +€1,093 | +66.6% |
| Other amounts payable | 47/48 | €243,360 | €237,730 | -€5,630 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,292 | €13,292 | = | 0.0% |
| Other operating charges | 640/8 | €2,477 | €2,782 | +€306 | +12.3% |
| Gross operating margin | 9900 | -€17,443 | -€219,170 | -€201,727 | -1156.5% |
| Operating profit (loss) | 9901 | -€33,212 | -€235,245 | -€202,033 | -608.3% |
| Financial income | 75/76B | €104 | €59 | -€45 | -42.8% |
| Recurring financial income | 75 | €104 | €59 | -€45 | -42.8% |
| Financial charges | 65/66B | €12,069 | €11,463 | -€606 | -5.0% |
| Recurring financial charges | 65 | €12,069 | €11,463 | -€606 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,176 | -€246,648 | -€201,472 | -446.0% |
| Income taxes | 67/77 | €1,936 | €2,230 | +€294 | +15.2% |
| Profit (loss) for the period | 9904 | -€47,112 | -€248,878 | -€201,766 | -428.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,112 | -€248,878 | -€201,766 | -428.3% |
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 7 October 2026 via checked.be.