JAMA CUSTOMS: 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.
JAMA CUSTOMS
Largest movements
- Receivables within one year -€443,431
down €443,431 (-52.8%), from €839,049 to €395,618
of which Trade receivables: -€441,847
- Cash -€96,830
down €96,830 (-51.4%), from €188,554 to €91,725
mainly Trade debts (-€217,216) and Advances received (-€203,101)
- Trade debts -€217,216
down €217,216 (-61.1%), from €355,790 to €138,574
- Advances received -€203,101
no longer reported in 2025 (was €203,101)
- Reserves +€146,330
up €146,330 (+4,942%), from €2,961 to €149,291
of which Distributable reserves: +€146,330
- Profit (loss) carried forward -€140,339
no longer reported in 2025 (was €140,339)
- Accrued charges and deferred income -€49,565
no longer reported in 2025 (was €49,565)
- Gross operating margin -€32,182
down €32,182 (-81.2%), from €39,616 to €7,434
- Write-downs -€25,319
new in 2025: -€25,319
- Other operating charges +€25,143
up €25,143 (+6,953%), from €362 to €25,505
- Taxes -€10,722
down €10,722 (-82.5%), from €13,000 to €2,278
- Financial charges +€3,433
up €3,433 (+185%), from €1,856 to €5,289
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 | €1,027,603 | €487,342 | -€540,261 | -52.6% |
| Current assets | 29/58 | €1,027,603 | €487,342 | -€540,261 | -52.6% |
| Amounts receivable within one year | 40/41 | €839,049 | €395,618 | -€443,431 | -52.8% |
| Trade receivables | 40 | €836,418 | €394,571 | -€441,847 | -52.8% |
| Other amounts receivable | 41 | €2,631 | €1,047 | -€1,584 | -60.2% |
| Cash at bank and in hand | 54/58 | €188,554 | €91,725 | -€96,830 | -51.4% |
| Total equity and liabilities | 10/49 | €1,027,603 | €487,342 | -€540,261 | -52.6% |
| Equity | 10/15 | €149,500 | €155,491 | +€5,991 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,961 | €149,291 | +€146,330 | +4,942% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,102 | €147,432 | +€146,330 | +13,278% |
| Profit (loss) carried forward | 14 | €140,339 | - | -€140,339 | |
| Amounts payable | 17/49 | €878,103 | €331,851 | -€546,252 | -62.2% |
| Amounts payable within one year | 42/48 | €828,538 | €331,851 | -€496,688 | -59.9% |
| Trade debts | 44 | €355,790 | €138,574 | -€217,216 | -61.1% |
| Suppliers | 440/4 | €355,790 | €138,574 | -€217,216 | -61.1% |
| Advances received on contracts in progress | 46 | €203,101 | - | -€203,101 | |
| Taxes, remuneration and social security | 45 | €43,489 | €10,823 | -€32,666 | -75.1% |
| Taxes | 450/3 | €43,489 | €10,823 | -€32,666 | -75.1% |
| Other amounts payable | 47/48 | €226,158 | €182,454 | -€43,704 | -19.3% |
| Accrued charges and deferred income | 492/3 | €49,565 | - | -€49,565 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€25,319 | -€25,319 | |
| Other operating charges | 640/8 | €362 | €25,505 | +€25,143 | +6,953% |
| Gross operating margin | 9900 | €39,616 | €7,434 | -€32,182 | -81.2% |
| Operating profit (loss) | 9901 | €39,254 | €7,248 | -€32,006 | -81.5% |
| Financial income | 75/76B | €8,935 | €6,311 | -€2,625 | -29.4% |
| Recurring financial income | 75 | €8,935 | €6,311 | -€2,625 | -29.4% |
| Financial charges | 65/66B | €1,856 | €5,289 | +€3,433 | +185% |
| Recurring financial charges | 65 | €1,856 | €5,289 | +€3,433 | +185% |
| Profit (loss) for the period before taxes | 9903 | €46,333 | €8,270 | -€38,064 | -82.2% |
| Income taxes | 67/77 | €13,000 | €2,278 | -€10,722 | -82.5% |
| Profit (loss) for the period | 9904 | €33,333 | €5,991 | -€27,342 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,333 | €5,991 | -€27,342 | -82.0% |
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 24 October 2026 via checked.be.