JAMAJOST: 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.
JAMAJOST
Largest movements
- Cash +€42,473
up €42,473 (+168.9%), from €25,152 to €67,625
mainly Net result for the year (+€30,708) and Depreciation (+€25,597)
- Tangible fixed assets -€25,597
down €25,597 (-4.8%), from €532,903 to €507,306
of which Land and buildings: -€24,667
- Receivables within one year -€23,073
down €23,073 (-96.5%), from €23,899 to €826
of which Trade receivables: -€23,073
- Debts after one year -€47,138
down €47,138 (-20.5%), from €229,558 to €182,420
- Reserves +€30,708
up €30,708 (+19.6%), from €156,631 to €187,339
- Other debts +€16,526
up €16,526 (+19.9%), from €82,905 to €99,431
- Current portion of long-term debt -€12,285
down €12,285 (-20.7%), from €59,423 to €47,138
- Tax, wage and social debts +€7,307
up €7,307 (+32.6%), from €22,394 to €29,701
of which Taxes: +€12,241
- Depreciation -€23,831
down €23,831 (-48.2%), from €49,428 to €25,597
- Taxes +€8,192
up €8,192 (+201.7%), from €4,061 to €12,253
- Financial charges -€3,855
down €3,855 (-59.4%), from €6,489 to €2,634
- Gross operating margin +€2,977
up €2,977 (+4.1%), from €72,385 to €75,362
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 | €581,953 | €575,756 | -€6,197 | -1.1% |
| Fixed assets | 21/28 | €532,903 | €507,306 | -€25,597 | -4.8% |
| Tangible fixed assets | 22/27 | €532,903 | €507,306 | -€25,597 | -4.8% |
| Land and buildings | 22 | €528,347 | €503,680 | -€24,667 | -4.7% |
| Plant, machinery and equipment | 23 | €4,556 | €3,626 | -€930 | -20.4% |
| Current assets | 29/58 | €49,050 | €68,450 | +€19,400 | +39.6% |
| Amounts receivable within one year | 40/41 | €23,899 | €826 | -€23,073 | -96.5% |
| Trade receivables | 40 | €23,073 | - | -€23,073 | |
| Other amounts receivable | 41 | €826 | €826 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €25,152 | €67,625 | +€42,473 | +168.9% |
| Total equity and liabilities | 10/49 | €581,953 | €575,756 | -€6,197 | -1.1% |
| Equity | 10/15 | €182,607 | €213,315 | +€30,708 | +16.8% |
| Contributions | 10/11 | €7,001 | €7,001 | = | 0.0% |
| Reserves | 13 | €156,631 | €187,339 | +€30,708 | +19.6% |
| Distributable reserves | 133 | €156,631 | €187,339 | +€30,708 | +19.6% |
| Profit (loss) carried forward | 14 | €18,975 | €18,975 | = | 0.0% |
| Amounts payable | 17/49 | €399,346 | €362,441 | -€36,905 | -9.2% |
| Amounts payable after more than one year | 17 | €229,558 | €182,420 | -€47,138 | -20.5% |
| Financial debts | 170/4 | €229,558 | €182,420 | -€47,138 | -20.5% |
| Amounts payable within one year | 42/48 | €169,788 | €180,021 | +€10,233 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €59,423 | €47,138 | -€12,285 | -20.7% |
| Trade debts | 44 | €5,066 | €3,751 | -€1,315 | -26.0% |
| Suppliers | 440/4 | €5,066 | €3,751 | -€1,315 | -26.0% |
| Taxes, remuneration and social security | 45 | €22,394 | €29,701 | +€7,307 | +32.6% |
| Taxes | 450/3 | €17,275 | €29,515 | +€12,241 | +70.9% |
| Remuneration and social security | 454/9 | €5,119 | €185 | -€4,934 | -96.4% |
| Other amounts payable | 47/48 | €82,905 | €99,431 | +€16,526 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,428 | €25,597 | -€23,831 | -48.2% |
| Other operating charges | 640/8 | €4,232 | €4,171 | -€61 | -1.4% |
| Gross operating margin | 9900 | €72,385 | €75,362 | +€2,977 | +4.1% |
| Operating profit (loss) | 9901 | €18,725 | €45,595 | +€26,869 | +143.5% |
| Financial charges | 65/66B | €6,489 | €2,634 | -€3,855 | -59.4% |
| Recurring financial charges | 65 | €6,489 | €2,634 | -€3,855 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €12,237 | €42,961 | +€30,724 | +251.1% |
| Income taxes | 67/77 | €4,061 | €12,253 | +€8,192 | +201.7% |
| Profit (loss) for the period | 9904 | €8,176 | €30,708 | +€22,532 | +275.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,176 | €30,708 | +€22,532 | +275.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.