JAMAFISC: what changed
Two fiscal 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.
JAMAFISC
Largest movements
- Cash +€54,183
up €54,183 (+43.5%), from €124,544 to €178,727
mainly Net result for the year (+€68,387) and Receivables within one year (+€12,500)
- Receivables within one year -€12,500
down €12,500 (-31.3%), from €40,000 to €27,500
- Tangible fixed assets +€3,224
up €3,224 (+138.8%), from €2,323 to €5,547
- Reserves +€47,000
up €47,000 (+32.7%), from €143,860 to €190,860
- Tax, wage and social debts -€4,578
down €4,578 (-22.6%), from €20,297 to €15,719
- Gross operating margin +€14,995
up €14,995 (+18.2%), from €82,467 to €97,462
- Taxes +€5,712
up €5,712 (+20.6%), from €27,663 to €33,375
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.
Cash bridge derived
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 | €227,208 | €272,095 | +€44,887 | +19.8% |
| Fixed assets | 21/28 | €60,816 | €64,040 | +€3,224 | +5.3% |
| Tangible fixed assets | 22/27 | €2,323 | €5,547 | +€3,224 | +138.8% |
| Furniture and vehicles | 24 | €2,323 | €5,547 | +€3,224 | +138.8% |
| Financial fixed assets | 28 | €58,493 | €58,493 | = | 0.0% |
| Current assets | 29/58 | €166,392 | €208,055 | +€41,663 | +25.0% |
| Amounts receivable within one year | 40/41 | €40,000 | €27,500 | -€12,500 | -31.3% |
| Trade receivables | 40 | €40,000 | €27,500 | -€12,500 | -31.3% |
| Cash at bank and in hand | 54/58 | €124,544 | €178,727 | +€54,183 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,848 | €1,829 | -€20 | -1.1% |
| Total equity and liabilities | 10/49 | €227,208 | €272,095 | +€44,887 | +19.8% |
| Equity | 10/15 | €202,073 | €249,461 | +€47,387 | +23.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,860 | €190,860 | +€47,000 | +32.7% |
| Distributable reserves | 133 | €143,860 | €190,860 | +€47,000 | +32.7% |
| Profit (loss) carried forward | 14 | €45,813 | €46,201 | +€387 | +0.8% |
| Amounts payable | 17/49 | €25,134 | €22,635 | -€2,500 | -9.9% |
| Amounts payable within one year | 42/48 | €25,134 | €22,635 | -€2,500 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €2,955 | €5,103 | +€2,147 | +72.7% |
| Trade debts | 44 | €1,882 | €1,813 | -€70 | -3.7% |
| Suppliers | 440/4 | €1,882 | €1,813 | -€70 | -3.7% |
| Taxes, remuneration and social security | 45 | €20,297 | €15,719 | -€4,578 | -22.6% |
| Taxes | 450/3 | €20,297 | €15,719 | -€4,578 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,064 | €2,097 | +€33 | +1.6% |
| Other operating charges | 640/8 | €1,226 | €1,215 | -€11 | -0.9% |
| Gross operating margin | 9900 | €82,467 | €97,462 | +€14,995 | +18.2% |
| Operating profit (loss) | 9901 | €79,177 | €94,150 | +€14,972 | +18.9% |
| Financial income | 75/76B | €7,693 | €8,137 | +€444 | +5.8% |
| Recurring financial income | 75 | €7,693 | €8,137 | +€444 | +5.8% |
| Financial charges | 65/66B | €42 | €525 | +€484 | +1162.6% |
| Recurring financial charges | 65 | €42 | €525 | +€484 | +1162.6% |
| Profit (loss) for the period before taxes | 9903 | €86,829 | €101,762 | +€14,933 | +17.2% |
| Income taxes | 67/77 | €27,663 | €33,375 | +€5,712 | +20.6% |
| Profit (loss) for the period | 9904 | €59,166 | €68,387 | +€9,221 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,166 | €68,387 | +€9,221 | +15.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.