JAMAR: 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.
JAMAR
Largest movements
- Receivables within one year +€6,649
up €6,649 (+7.3%), from €90,690 to €97,339
of which Other amounts receivable: +€7,347
- Cash +€6,229
up €6,229 (+207.4%), from €3,003 to €9,232
mainly Net result for the year (+€9,517) and Depreciation (+€2,715)
- Tangible fixed assets -€2,715
down €2,715 (-30.7%), from €8,833 to €6,118
of which Plant, machinery and equipment: -€1,454
- Profit (loss) carried forward +€9,517
up €9,517 (+15.3%), from €62,380 to €71,897
- Tax, wage and social debts +€1,699
up €1,699 (+39.4%), from €4,318 to €6,017
- Gross operating margin +€3,008
up €3,008 (+21.5%), from €13,974 to €16,982
- Taxes +€927
up €927 (+34.4%), from €2,691 to €3,618
- Other operating charges -€378
down €378 (-34.1%), from €1,106 to €729
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,049 | €114,265 | +€11,217 | +10.9% |
| Fixed assets | 21/28 | €9,356 | €6,641 | -€2,715 | -29.0% |
| Tangible fixed assets | 22/27 | €8,833 | €6,118 | -€2,715 | -30.7% |
| Plant, machinery and equipment | 23 | €5,311 | €3,857 | -€1,454 | -27.4% |
| Furniture and vehicles | 24 | €3,522 | €2,261 | -€1,261 | -35.8% |
| Financial fixed assets | 28 | €523 | €523 | = | 0.0% |
| Current assets | 29/58 | €93,693 | €107,624 | +€13,932 | +14.9% |
| Amounts receivable within one year | 40/41 | €90,690 | €97,339 | +€6,649 | +7.3% |
| Trade receivables | 40 | €698 | - | -€698 | |
| Other amounts receivable | 41 | €89,992 | €97,339 | +€7,347 | +8.2% |
| Cash at bank and in hand | 54/58 | €3,003 | €9,232 | +€6,229 | +207.4% |
| Deferred charges and accrued income | 490/1 | - | €1,053 | +€1,053 | |
| Total equity and liabilities | 10/49 | €103,049 | €114,265 | +€11,217 | +10.9% |
| Equity | 10/15 | €98,731 | €108,248 | +€9,517 | +9.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €17,759 | €17,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,900 | €15,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,380 | €71,897 | +€9,517 | +15.3% |
| Amounts payable | 17/49 | €4,318 | €6,017 | +€1,699 | +39.4% |
| Amounts payable within one year | 42/48 | €4,318 | €6,017 | +€1,699 | +39.4% |
| Taxes, remuneration and social security | 45 | €4,318 | €6,017 | +€1,699 | +39.4% |
| Taxes | 450/3 | €4,318 | €6,017 | +€1,699 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,730 | €2,715 | -€14 | -0.5% |
| Other operating charges | 640/8 | €1,106 | €729 | -€378 | -34.1% |
| Gross operating margin | 9900 | €13,974 | €16,982 | +€3,008 | +21.5% |
| Operating profit (loss) | 9901 | €10,138 | €13,539 | +€3,400 | +33.5% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €381 | €418 | +€38 | +9.9% |
| Recurring financial charges | 65 | €381 | €418 | +€38 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €9,758 | €13,136 | +€3,378 | +34.6% |
| Income taxes | 67/77 | €2,691 | €3,618 | +€927 | +34.4% |
| Profit (loss) for the period | 9904 | €7,066 | €9,517 | +€2,451 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,066 | €9,517 | +€2,451 | +34.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.