JaMaAn: 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.
JaMaAn
Largest movements
- Cash +€23,690
new in 2024: €23,690
- Tangible fixed assets -€16,207
down €16,207 (-30.1%), from €53,871 to €37,663
of which Furniture and vehicles: -€17,170
- Receivables within one year +€6,972
up €6,972 (+10.9%), from €63,747 to €70,719
of which Other amounts receivable: +€28,234
- Trade debts +€13,182
up €13,182 (+91.4%), from €14,419 to €27,601
- Current portion of long-term debt -€9,453
down €9,453 (-51.1%), from €18,482 to €9,029
- Reserves +€8,979
up €8,979 (+190%), from €4,726 to €13,705
of which Distributable reserves: +€8,979
- Other debts -€6,297
no longer reported in 2024 (was €6,297)
- Debts after one year +€4,505
up €4,505 (+7.3%), from €61,746 to €66,250
- Gross operating margin +€85,988
up €85,988 (+53.4%), from €160,953 to €246,941
- Staff costs +€67,262
up €67,262 (+57.8%), from €116,427 to €183,689
- Financial charges +€13,089
up €13,089 (+199%), from €6,575 to €19,664
- Depreciation +€11,441
up €11,441 (+47.0%), from €24,342 to €35,784
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,538 | €147,992 | +€14,454 | +10.8% |
| Fixed assets | 21/28 | €53,871 | €37,663 | -€16,207 | -30.1% |
| Tangible fixed assets | 22/27 | €53,871 | €37,663 | -€16,207 | -30.1% |
| Land and buildings | 22 | €14,124 | €7,311 | -€6,813 | -48.2% |
| Plant, machinery and equipment | 23 | €14,573 | €22,349 | +€7,776 | +53.4% |
| Furniture and vehicles | 24 | €25,174 | €8,003 | -€17,170 | -68.2% |
| Current assets | 29/58 | €79,667 | €110,329 | +€30,662 | +38.5% |
| Stocks and contracts in progress | 3 | €15,920 | €15,920 | = | 0.0% |
| Stocks | 30/36 | €15,920 | €15,920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €63,747 | €70,719 | +€6,972 | +10.9% |
| Trade receivables | 40 | €30,232 | €8,970 | -€21,262 | -70.3% |
| Other amounts receivable | 41 | €33,515 | €61,749 | +€28,234 | +84.2% |
| Cash at bank and in hand | 54/58 | - | €23,690 | +€23,690 | |
| Total equity and liabilities | 10/49 | €133,538 | €147,992 | +€14,454 | +10.8% |
| Equity | 10/15 | €23,326 | €32,305 | +€8,979 | +38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,726 | €13,705 | +€8,979 | +190% |
| Non-distributable reserves | 130/1 | €270 | €270 | = | 0.0% |
| Reserves not available under the articles | 1311 | €270 | €270 | = | 0.0% |
| Distributable reserves | 133 | €4,456 | €13,435 | +€8,979 | +202% |
| Amounts payable | 17/49 | €110,212 | €115,687 | +€5,475 | +5.0% |
| Amounts payable after more than one year | 17 | €61,746 | €66,250 | +€4,505 | +7.3% |
| Financial debts | 170/4 | €61,746 | €66,250 | +€4,505 | +7.3% |
| Amounts payable within one year | 42/48 | €48,467 | €49,437 | +€971 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €18,482 | €9,029 | -€9,453 | -51.1% |
| Trade debts | 44 | €14,419 | €27,601 | +€13,182 | +91.4% |
| Suppliers | 440/4 | €14,419 | €27,601 | +€13,182 | +91.4% |
| Taxes, remuneration and social security | 45 | €9,268 | €12,807 | +€3,539 | +38.2% |
| Taxes | 450/3 | €9,268 | €894 | -€8,373 | -90.4% |
| Remuneration and social security | 454/9 | - | €11,913 | +€11,913 | |
| Other amounts payable | 47/48 | €6,297 | - | -€6,297 | |
| Non-recurring operating income | 76A | - | €1,523 | +€1,523 | |
| Remuneration, social security and pensions | 62 | €116,427 | €183,689 | +€67,262 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,342 | €35,784 | +€11,441 | +47.0% |
| Other operating charges | 640/8 | €1,884 | €2,274 | +€390 | +20.7% |
| Gross operating margin | 9900 | €160,953 | €246,941 | +€85,988 | +53.4% |
| Operating profit (loss) | 9901 | €18,299 | €25,195 | +€6,896 | +37.7% |
| Financial income | 75/76B | €2,000 | €4,345 | +€2,345 | +117% |
| Recurring financial income | 75 | €2,000 | €4,345 | +€2,345 | +117% |
| Financial charges | 65/66B | €6,575 | €19,664 | +€13,089 | +199% |
| Recurring financial charges | 65 | €6,575 | €19,664 | +€13,089 | +199% |
| Profit (loss) for the period before taxes | 9903 | €13,724 | €9,877 | -€3,847 | -28.0% |
| Income taxes | 67/77 | - | €898 | +€898 | |
| Profit (loss) for the period | 9904 | €13,724 | €8,979 | -€4,745 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,724 | €8,979 | -€4,745 | -34.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.