JAMACON: what changed
What changed
JAMACON
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
€9,399
2024 · €4,466+€4,934
Equity
€27,357
2024 · €17,957+€9,399
Cash
-
not filed
Balance sheet total
€195,541
2024 · €192,454+€3,087
Largest movements
Assets
- Tangible fixed assets +€5,026
up €5,026 (+7.0%), from €71,306 to €76,333
of which Furniture and vehicles: +€12,266
- Stocks and contracts -€2,400
down €2,400 (-2.1%), from €113,750 to €111,350
Equity and liabilities
- Current portion of long-term debt -€13,448
no longer reported in 2025 (was €13,448)
- Profit (loss) carried forward +€9,399
up €9,399 (+5.6%), from -€167,187 to -€157,787
- Trade debts +€3,418
up €3,418 (+19.2%), from €17,793 to €21,211
- Advances received +€2,819
up €2,819 (+38.3%), from €7,354 to €10,173
- Tax, wage and social debts +€2,653
up €2,653 (+82.8%), from €3,203 to €5,857
Income statement
- Other operating charges -€2,717
down €2,717 (-79.2%), from €3,428 to €712
- Gross operating margin +€2,504
up €2,504 (+13.4%), from €18,621 to €21,125
- Depreciation +€1,120
up €1,120 (+15.3%), from €7,306 to €8,426
- Financial charges -€851
down €851 (-26.2%), from €3,247 to €2,396
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
€4,466
Gross operating margin
+€2,504
Depreciation
-€1,120
Other operating charges
+€2,717
Financial income
-€19
Financial charges
+€851
Taxes
+€2
Result 2025
€9,399
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,454 | €195,541 | +€3,087 | +1.6% |
| Fixed assets | 21/28 | €71,306 | €76,333 | +€5,026 | +7.0% |
| Tangible fixed assets | 22/27 | €71,306 | €76,333 | +€5,026 | +7.0% |
| Land and buildings | 22 | €71,052 | €63,812 | -€7,240 | -10.2% |
| Furniture and vehicles | 24 | €255 | €12,521 | +€12,266 | +4,815% |
| Current assets | 29/58 | €121,147 | €119,209 | -€1,939 | -1.6% |
| Stocks and contracts in progress | 3 | €113,750 | €111,350 | -€2,400 | -2.1% |
| Stocks | 30/36 | €113,750 | €111,350 | -€2,400 | -2.1% |
| Amounts receivable within one year | 40/41 | €7,397 | €7,859 | +€461 | +6.2% |
| Trade receivables | 40 | €6,174 | €6,635 | +€461 | +7.5% |
| Other amounts receivable | 41 | €1,223 | €1,223 | = | 0.0% |
| Total equity and liabilities | 10/49 | €192,454 | €195,541 | +€3,087 | +1.6% |
| Equity | 10/15 | €17,957 | €27,357 | +€9,399 | +52.3% |
| Contributions | 10/11 | €153,000 | €153,000 | = | 0.0% |
| Capital | 10 | €153,000 | €153,000 | = | 0.0% |
| Issued capital | 100 | €153,000 | €153,000 | = | 0.0% |
| Reserves | 13 | €32,144 | €32,144 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,300 | €15,300 | = | 0.0% |
| Legal reserve | 130 | €15,300 | €15,300 | = | 0.0% |
| Distributable reserves | 133 | €16,844 | €16,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€167,187 | -€157,787 | +€9,399 | +5.6% |
| Amounts payable | 17/49 | €174,497 | €168,185 | -€6,312 | -3.6% |
| Amounts payable after more than one year | 17 | €90,199 | €87,558 | -€2,641 | -2.9% |
| Financial debts | 170/4 | €5,279 | €2,638 | -€2,641 | -50.0% |
| Other amounts payable | 178/9 | €84,920 | €84,920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €84,298 | €80,626 | -€3,671 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €13,448 | - | -€13,448 | |
| Financial debts | 43 | €20,000 | €19,964 | -€36 | -0.2% |
| Credit institutions | 430/8 | €20,000 | €19,964 | -€36 | -0.2% |
| Trade debts | 44 | €17,793 | €21,211 | +€3,418 | +19.2% |
| Suppliers | 440/4 | €17,793 | €21,211 | +€3,418 | +19.2% |
| Advances received on contracts in progress | 46 | €7,354 | €10,173 | +€2,819 | +38.3% |
| Taxes, remuneration and social security | 45 | €3,203 | €5,857 | +€2,653 | +82.8% |
| Taxes | 450/3 | €3,203 | €5,857 | +€2,653 | +82.8% |
| Other amounts payable | 47/48 | €22,499 | €23,423 | +€924 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,306 | €8,426 | +€1,120 | +15.3% |
| Other operating charges | 640/8 | €3,428 | €712 | -€2,717 | -79.2% |
| Gross operating margin | 9900 | €18,621 | €21,125 | +€2,504 | +13.4% |
| Operating profit (loss) | 9901 | €7,887 | €11,987 | +€4,100 | +52.0% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.3% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.3% |
| Financial charges | 65/66B | €3,247 | €2,396 | -€851 | -26.2% |
| Recurring financial charges | 65 | €3,247 | €2,396 | -€851 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €4,659 | €9,591 | +€4,932 | +106% |
| Income taxes | 67/77 | €194 | €192 | -€2 | -1.0% |
| Profit (loss) for the period | 9904 | €4,466 | €9,399 | +€4,934 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €4,466 | €9,399 | +€4,934 | +110% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.