Jama Interiors: 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 Interiors
Largest movements
- Receivables within one year +€61,760
up €61,760 (+106%), from €58,444 to €120,205
of which Trade receivables: +€53,978
- Cash -€58,992
down €58,992 (-40.8%), from €144,564 to €85,572
mainly Receivables within one year (-€61,760) and Debts after one year (-€34,198)
- Tangible fixed assets -€21,404
down €21,404 (-8.4%), from €255,554 to €234,151
of which Land and buildings: -€28,665
- Stocks and contracts -€13,786
down €13,786 (-6.6%), from €210,403 to €196,618
- Debts after one year -€34,198
no longer reported in 2025 (was €34,198)
- Profit (loss) carried forward +€32,818
up €32,818 (+18.5%), from €177,846 to €210,664
- Current portion of long-term debt -€32,334
down €32,334 (-48.6%), from €66,532 to €34,198
- Other debts -€27,864
down €27,864 (-34.7%), from €80,356 to €52,492
- Trade debts +€14,592
up €14,592 (+44.8%), from €32,538 to €47,130
- Gross operating margin +€29,703
up €29,703 (+19.0%), from €156,215 to €185,918
- Staff costs +€17,502
up €17,502 (+30.7%), from €56,951 to €74,453
- Depreciation -€5,600
down €5,600 (-13.1%), from €42,755 to €37,156
- Financial charges +€5,347
up €5,347 (+72.9%), from €7,335 to €12,682
of which Financial charges: +€4,651
- Financial income -€4,921
down €4,921 (-82.1%), from €5,994 to €1,073
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 | €687,561 | €650,699 | -€36,862 | -5.4% |
| Fixed assets | 21/28 | €264,577 | €240,107 | -€24,470 | -9.2% |
| Intangible fixed assets | 21 | €7,822 | €4,756 | -€3,066 | -39.2% |
| Tangible fixed assets | 22/27 | €255,554 | €234,151 | -€21,404 | -8.4% |
| Land and buildings | 22 | €235,856 | €207,191 | -€28,665 | -12.2% |
| Plant, machinery and equipment | 23 | €9,003 | €19,479 | +€10,476 | +116% |
| Furniture and vehicles | 24 | €1,266 | - | -€1,266 | |
| Other tangible fixed assets | 26 | €9,430 | €7,480 | -€1,949 | -20.7% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €422,984 | €410,593 | -€12,391 | -2.9% |
| Stocks and contracts in progress | 3 | €210,403 | €196,618 | -€13,786 | -6.6% |
| Stocks | 30/36 | €210,403 | €196,618 | -€13,786 | -6.6% |
| Amounts receivable within one year | 40/41 | €58,444 | €120,205 | +€61,760 | +106% |
| Trade receivables | 40 | €15,214 | €69,192 | +€53,978 | +355% |
| Other amounts receivable | 41 | €43,230 | €51,013 | +€7,782 | +18.0% |
| Cash at bank and in hand | 54/58 | €144,564 | €85,572 | -€58,992 | -40.8% |
| Deferred charges and accrued income | 490/1 | €9,572 | €8,198 | -€1,375 | -14.4% |
| Total equity and liabilities | 10/49 | €687,561 | €650,699 | -€36,862 | -5.4% |
| Equity | 10/15 | €444,083 | €476,901 | +€32,818 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,637 | €247,637 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €245,777 | €245,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | €177,846 | €210,664 | +€32,818 | +18.5% |
| Amounts payable | 17/49 | €243,478 | €173,798 | -€69,679 | -28.6% |
| Amounts payable after more than one year | 17 | €34,198 | - | -€34,198 | |
| Financial debts | 170/4 | €34,198 | - | -€34,198 | |
| Amounts payable within one year | 42/48 | €208,800 | €173,523 | -€35,277 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €66,532 | €34,198 | -€32,334 | -48.6% |
| Trade debts | 44 | €32,538 | €47,130 | +€14,592 | +44.8% |
| Suppliers | 440/4 | €32,538 | €47,130 | +€14,592 | +44.8% |
| Taxes, remuneration and social security | 45 | €29,374 | €39,702 | +€10,329 | +35.2% |
| Taxes | 450/3 | €20,249 | €24,132 | +€3,884 | +19.2% |
| Remuneration and social security | 454/9 | €9,125 | €15,570 | +€6,445 | +70.6% |
| Other amounts payable | 47/48 | €80,356 | €52,492 | -€27,864 | -34.7% |
| Accrued charges and deferred income | 492/3 | €479 | €276 | -€204 | -42.5% |
| Remuneration, social security and pensions | 62 | €56,951 | €74,453 | +€17,502 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,755 | €37,156 | -€5,600 | -13.1% |
| Other operating charges | 640/8 | €14,804 | €15,228 | +€424 | +2.9% |
| Gross operating margin | 9900 | €156,215 | €185,918 | +€29,703 | +19.0% |
| Operating profit (loss) | 9901 | €41,706 | €59,082 | +€17,377 | +41.7% |
| Financial income | 75/76B | €5,994 | €1,073 | -€4,921 | -82.1% |
| Recurring financial income | 75 | €5,994 | €1,073 | -€4,921 | -82.1% |
| Financial charges | 65/66B | €7,335 | €12,682 | +€5,347 | +72.9% |
| Recurring financial charges | 65 | €7,335 | €11,986 | +€4,651 | +63.4% |
| Non-recurring financial charges | 66B | - | €696 | +€696 | |
| Profit (loss) for the period before taxes | 9903 | €40,365 | €47,473 | +€7,109 | +17.6% |
| Income taxes | 67/77 | €12,939 | €14,656 | +€1,716 | +13.3% |
| Profit (loss) for the period | 9904 | €27,426 | €32,818 | +€5,392 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,426 | €32,818 | +€5,392 | +19.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.