JAMA CONSULTANTS: what changed
What changed
JAMA CONSULTANTS
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
filed annual accounts (NBB)
Net result for the year
€136,212
2024 · €83,463+€52,748
Equity
€145,577
2024 · €116,424+€29,153
Cash
€69,988
2024 · €46,446+€23,542
Balance sheet total
€177,208
2024 · €150,423+€26,784
Largest movements
Assets
- Cash +€23,542
up €23,542 (+50.7%), from €46,446 to €69,988
mainly Net result for the year (+€136,212) and Accrued charges and deferred income (+€1,852)
- Deferred charges and accrued income +€4,265
new in 2025: €4,265
Equity and liabilities
- Profit (loss) carried forward +€29,153
up €29,153 (+27.1%), from €107,424 to €136,577
- Tax, wage and social debts -€3,967
down €3,967 (-13.4%), from €29,599 to €25,632
- Accrued charges and deferred income +€1,852
up €1,852 (+617%), from €300 to €2,152
Income statement
- Taxes -€33,147
down €33,147 (-90.8%), from €36,516 to €3,369
- Gross operating margin +€14,629
up €14,629 (+11.2%), from €130,540 to €145,169
- Other operating charges -€5,402
down €5,402 (-93.5%), from €5,777 to €375
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.
Result 2024
€83,463
Gross operating margin
+€14,629
Depreciation
-€313
Other operating charges
+€5,402
Financial income
-€5
Financial charges
-€110
Taxes
+€33,147
Result 2025
€136,212
raises the resultlowers the result
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.
From operations
+€132,818
Investment
-€2,217
Financing
-€107,059
Cash 2024
€46,446
From operations (derived)
+€132,818
Net result for the year
+€136,212
Depreciation
+€1,740
Receivables within one year
+€1,500
Deferred charges and accrued income
-€4,265
Trade debts
-€253
Tax, wage and social debts
-€3,967
Accrued charges and deferred income
+€1,852
Investment (derived)
-€2,217
Investment in fixed assets (net)
-€2,217
Financing
-€107,059
Contributions, distributions and other
-€107,059
Cash 2025
€69,988
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €150,423 | €177,208 | +€26,784 | +17.8% |
| Fixed assets | 21/28 | €3,211 | €3,688 | +€477 | +14.8% |
| Tangible fixed assets | 22/27 | €3,211 | €3,688 | +€477 | +14.8% |
| Land and buildings | 22 | €3,211 | €3,688 | +€477 | +14.8% |
| Current assets | 29/58 | €147,212 | €173,520 | +€26,308 | +17.9% |
| Amounts receivable within one year | 40/41 | €100,767 | €99,267 | -€1,500 | -1.5% |
| Trade receivables | 40 | €79,908 | €83,325 | +€3,417 | +4.3% |
| Other amounts receivable | 41 | €20,858 | €15,942 | -€4,916 | -23.6% |
| Cash at bank and in hand | 54/58 | €46,446 | €69,988 | +€23,542 | +50.7% |
| Deferred charges and accrued income | 490/1 | - | €4,265 | +€4,265 | |
| Total equity and liabilities | 10/49 | €150,423 | €177,208 | +€26,784 | +17.8% |
| Equity | 10/15 | €116,424 | €145,577 | +€29,153 | +25.0% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,424 | €136,577 | +€29,153 | +27.1% |
| Amounts payable | 17/49 | €33,999 | €31,631 | -€2,368 | -7.0% |
| Amounts payable within one year | 42/48 | €33,699 | €29,479 | -€4,220 | -12.5% |
| Trade debts | 44 | €4,100 | €3,847 | -€253 | -6.2% |
| Suppliers | 440/4 | €4,100 | €3,847 | -€253 | -6.2% |
| Taxes, remuneration and social security | 45 | €29,599 | €25,632 | -€3,967 | -13.4% |
| Taxes | 450/3 | €29,599 | €25,632 | -€3,967 | -13.4% |
| Accrued charges and deferred income | 492/3 | €300 | €2,152 | +€1,852 | +617% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €1,740 | +€313 | +22.0% |
| Other operating charges | 640/8 | €5,777 | €375 | -€5,402 | -93.5% |
| Gross operating margin | 9900 | €130,540 | €145,169 | +€14,629 | +11.2% |
| Operating profit (loss) | 9901 | €123,337 | €143,054 | +€19,717 | +16.0% |
| Financial income | 75/76B | €6 | €0 | -€5 | -99.3% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -99.3% |
| Financial charges | 65/66B | €3,363 | €3,474 | +€110 | +3.3% |
| Recurring financial charges | 65 | €3,363 | €3,474 | +€110 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €119,979 | €139,580 | +€19,601 | +16.3% |
| Income taxes | 67/77 | €36,516 | €3,369 | -€33,147 | -90.8% |
| Profit (loss) for the period | 9904 | €83,463 | €136,212 | +€52,748 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,463 | €136,212 | +€52,748 | +63.2% |
Next steps
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Calculation and sources
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 7 November 2026 via checked.be.