JAMAR CONSULTING: 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 CONSULTING
Largest movements
- Receivables after one year -€46,000
down €46,000 (-40.1%), from €114,824 to €68,824
- Tangible fixed assets -€14,332
down €14,332 (-3.4%), from €422,695 to €408,363
- Tax, wage and social debts -€37,990
down €37,990 (-93.1%), from €40,794 to €2,804
- Debts after one year -€28,601
down €28,601 (-8.0%), from €355,639 to €327,038
of which Financial debts: -€23,005
- Financial income -€6,969
down €6,969 (-65.1%), from €10,707 to €3,739
- Gross operating margin +€6,187
up €6,187 (+24.0%), from €25,755 to €31,942
- Financial charges +€4,000
up €4,000 (+33.4%), from €11,960 to €15,960
- Other operating charges -€1,539
down €1,539 (-36.6%), from €4,209 to €2,671
- Taxes -€961
down €961 (-57.7%), from €1,666 to €706
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €615,098 | €551,294 | -€63,805 | -10.4% |
| Fixed assets | 21/28 | €422,695 | €408,363 | -€14,332 | -3.4% |
| Tangible fixed assets | 22/27 | €422,695 | €408,363 | -€14,332 | -3.4% |
| Land and buildings | 22 | €422,695 | €408,363 | -€14,332 | -3.4% |
| Current assets | 29/58 | €192,404 | €142,931 | -€49,473 | -25.7% |
| Amounts receivable after more than one year | 29 | €114,824 | €68,824 | -€46,000 | -40.1% |
| Other amounts receivable | 291 | €114,824 | €68,824 | -€46,000 | -40.1% |
| Amounts receivable within one year | 40/41 | €37,491 | €37,482 | -€10 | 0.0% |
| Trade receivables | 40 | €26,360 | €26,360 | = | 0.0% |
| Other amounts receivable | 41 | €11,132 | €11,122 | -€10 | -0.1% |
| Cash at bank and in hand | 54/58 | €5,010 | €3,191 | -€1,819 | -36.3% |
| Deferred charges and accrued income | 490/1 | €35,078 | €33,434 | -€1,644 | -4.7% |
| Total equity and liabilities | 10/49 | €615,098 | €551,294 | -€63,805 | -10.4% |
| Equity | 10/15 | €182,891 | €184,904 | +€2,013 | +1.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,720 | €116,733 | +€2,013 | +1.8% |
| Amounts payable | 17/49 | €432,207 | €366,390 | -€65,818 | -15.2% |
| Amounts payable after more than one year | 17 | €355,639 | €327,038 | -€28,601 | -8.0% |
| Financial debts | 170/4 | €350,043 | €327,038 | -€23,005 | -6.6% |
| Other amounts payable | 178/9 | €5,596 | - | -€5,596 | |
| Amounts payable within one year | 42/48 | €76,568 | €38,837 | -€37,731 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €29,167 | €30,021 | +€855 | +2.9% |
| Trade debts | 44 | €6,608 | €6,012 | -€596 | -9.0% |
| Suppliers | 440/4 | €6,608 | €6,012 | -€596 | -9.0% |
| Taxes, remuneration and social security | 45 | €40,794 | €2,804 | -€37,990 | -93.1% |
| Taxes | 450/3 | €40,794 | €2,804 | -€37,990 | -93.1% |
| Accrued charges and deferred income | 492/3 | - | €515 | +€515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,332 | €14,332 | = | 0.0% |
| Other operating charges | 640/8 | €4,209 | €2,671 | -€1,539 | -36.6% |
| Gross operating margin | 9900 | €25,755 | €31,942 | +€6,187 | +24.0% |
| Operating profit (loss) | 9901 | €7,214 | €14,940 | +€7,726 | +107.1% |
| Financial income | 75/76B | €10,707 | €3,739 | -€6,969 | -65.1% |
| Recurring financial income | 75 | €10,707 | €3,739 | -€6,969 | -65.1% |
| Financial charges | 65/66B | €11,960 | €15,960 | +€4,000 | +33.4% |
| Recurring financial charges | 65 | €11,960 | €15,960 | +€4,000 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €5,962 | €2,719 | -€3,243 | -54.4% |
| Income taxes | 67/77 | €1,666 | €706 | -€961 | -57.7% |
| Profit (loss) for the period | 9904 | €4,296 | €2,013 | -€2,283 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,296 | €2,013 | -€2,283 | -53.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.