Jama: 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.
Jama
Largest movements
- Cash -€97,536
down €97,536 (-93.1%), from €104,803 to €7,267
mainly Current portion of long-term debt (-€478,522) and Net result for the year (-€14,314)
- Tangible fixed assets -€30,596
down €30,596 (-5.0%), from €613,328 to €582,732
of which Land and buildings: -€26,211
- Current portion of long-term debt -€478,522
down €478,522 (-95.7%), from €500,000 to €21,478
- Debts after one year +€359,461
new in 2025: €359,461
- Profit (loss) carried forward -€14,314
down €14,314 (-13.8%), from -€103,592 to -€117,906
- Financial charges -€10,655
down €10,655 (-31.4%), from €33,923 to €23,268
- Gross operating margin +€1,626
up €1,626 (+4.0%), from €40,972 to €42,597
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €719,310 | €590,725 | -€128,585 | -17.9% |
| Fixed assets | 21/28 | €613,328 | €582,732 | -€30,596 | -5.0% |
| Tangible fixed assets | 22/27 | €613,328 | €582,732 | -€30,596 | -5.0% |
| Land and buildings | 22 | €595,807 | €569,596 | -€26,211 | -4.4% |
| Furniture and vehicles | 24 | €17,521 | €13,136 | -€4,385 | -25.0% |
| Current assets | 29/58 | €105,982 | €7,993 | -€97,989 | -92.5% |
| Amounts receivable within one year | 40/41 | €927 | €701 | -€226 | -24.4% |
| Trade receivables | 40 | €849 | €674 | -€175 | -20.6% |
| Other amounts receivable | 41 | €78 | €27 | -€51 | -65.4% |
| Cash at bank and in hand | 54/58 | €104,803 | €7,267 | -€97,536 | -93.1% |
| Deferred charges and accrued income | 490/1 | €253 | €25 | -€228 | -90.2% |
| Total equity and liabilities | 10/49 | €719,310 | €590,725 | -€128,585 | -17.9% |
| Equity | 10/15 | -€98,592 | -€112,906 | -€14,314 | -14.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,592 | -€117,906 | -€14,314 | -13.8% |
| Amounts payable | 17/49 | €817,902 | €703,631 | -€114,271 | -14.0% |
| Amounts payable after more than one year | 17 | - | €359,461 | +€359,461 | |
| Financial debts | 170/4 | - | €359,461 | +€359,461 | |
| Amounts payable within one year | 42/48 | €810,596 | €334,641 | -€475,955 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | €500,000 | €21,478 | -€478,522 | -95.7% |
| Trade debts | 44 | €267 | €797 | +€529 | +198.0% |
| Suppliers | 440/4 | €267 | €797 | +€529 | +198.0% |
| Taxes, remuneration and social security | 45 | €280 | €308 | +€28 | +10.1% |
| Taxes | 450/3 | €280 | €308 | +€28 | +10.1% |
| Other amounts payable | 47/48 | €310,048 | €312,057 | +€2,009 | +0.6% |
| Accrued charges and deferred income | 492/3 | €7,307 | €9,529 | +€2,222 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,341 | €30,596 | +€255 | +0.8% |
| Other operating charges | 640/8 | €2,959 | €3,047 | +€88 | +3.0% |
| Gross operating margin | 9900 | €40,972 | €42,597 | +€1,626 | +4.0% |
| Operating profit (loss) | 9901 | €7,672 | €8,954 | +€1,283 | +16.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €33,923 | €23,268 | -€10,655 | -31.4% |
| Recurring financial charges | 65 | €33,923 | €23,268 | -€10,655 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,251 | -€14,314 | +€11,937 | +45.5% |
| Profit (loss) for the period | 9904 | -€26,251 | -€14,314 | +€11,937 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,251 | -€14,314 | +€11,937 | +45.5% |
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 3 October 2026 via checked.be.