JAMANA: 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.
JAMANA
Largest movements
- Receivables within one year +€18,355
up €18,355 (+5.1%), from €363,240 to €381,594
of which Trade receivables: +€14,182
- Tangible fixed assets -€10,099
down €10,099 (-9.0%), from €111,933 to €101,834
- Other debts +€8,099
up €8,099 (+446.2%), from €1,815 to €9,914
- Gross operating margin +€20,370
up €20,370, from -€1,292 to €19,078
- Depreciation -€2,525
down €2,525 (-20.0%), from €12,624 to €10,099
- Taxes +€2,252
up €2,252 (+22520400.0%), from €0 to €2,252
- Other operating charges -€404
down €404 (-43.6%), from €926 to €522
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 | €477,776 | €487,456 | +€9,680 | +2.0% |
| Fixed assets | 21/28 | €111,933 | €101,834 | -€10,099 | -9.0% |
| Tangible fixed assets | 22/27 | €111,933 | €101,834 | -€10,099 | -9.0% |
| Land and buildings | 22 | €111,933 | €101,834 | -€10,099 | -9.0% |
| Current assets | 29/58 | €365,843 | €385,622 | +€19,779 | +5.4% |
| Amounts receivable within one year | 40/41 | €363,240 | €381,594 | +€18,355 | +5.1% |
| Trade receivables | 40 | €2,640 | €16,822 | +€14,182 | +537.2% |
| Other amounts receivable | 41 | €360,600 | €364,773 | +€4,173 | +1.2% |
| Cash at bank and in hand | 54/58 | €2,603 | €3,290 | +€686 | +26.4% |
| Deferred charges and accrued income | 490/1 | - | €738 | +€738 | |
| Total equity and liabilities | 10/49 | €477,776 | €487,456 | +€9,680 | +2.0% |
| Equity | 10/15 | €454,458 | €452,594 | -€1,864 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €323,953 | €323,953 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €7,354 | €7,354 | = | 0.0% |
| Distributable reserves | 133 | €316,599 | €316,599 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,306 | €122,442 | -€1,864 | -1.5% |
| Amounts payable | 17/49 | €23,317 | €34,861 | +€11,544 | +49.5% |
| Amounts payable within one year | 42/48 | €23,317 | €34,533 | +€11,216 | +48.1% |
| Trade debts | 44 | €20,573 | €22,263 | +€1,690 | +8.2% |
| Suppliers | 440/4 | €20,573 | €22,263 | +€1,690 | +8.2% |
| Taxes, remuneration and social security | 45 | €929 | €2,356 | +€1,427 | +153.5% |
| Taxes | 450/3 | €929 | €2,356 | +€1,427 | +153.5% |
| Other amounts payable | 47/48 | €1,815 | €9,914 | +€8,099 | +446.2% |
| Accrued charges and deferred income | 492/3 | - | €328 | +€328 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,624 | €10,099 | -€2,525 | -20.0% |
| Other operating charges | 640/8 | €926 | €522 | -€404 | -43.6% |
| Gross operating margin | 9900 | -€1,292 | €19,078 | +€20,370 | |
| Operating profit (loss) | 9901 | -€14,841 | €8,457 | +€23,298 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €66 | €69 | +€3 | +4.0% |
| Recurring financial charges | 65 | €66 | €69 | +€3 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,908 | €8,388 | +€23,296 | |
| Income taxes | 67/77 | €0 | €2,252 | +€2,252 | +22520400.0% |
| Profit (loss) for the period | 9904 | -€14,908 | €6,136 | +€21,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,908 | €6,136 | +€21,044 |
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 5 October 2026 via checked.be.