JAMAR-DEBONDT: what changed
Two financial 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-DEBONDT
Largest movements
- Receivables within one year +€11,936
up €11,936 (+624%), from €1,912 to €13,848
of which Trade receivables: +€10,088
- Stocks and contracts +€5,556
up €5,556 (+9.6%), from €57,956 to €63,513
- Tangible fixed assets -€1,050
down €1,050 (-21.1%), from €4,983 to €3,933
of which Other tangible fixed assets: -€704
- Trade debts +€32,013
up €32,013 (+267%), from €12,005 to €44,018
- Other debts -€8,744
down €8,744 (-3.8%), from €233,005 to €224,260
- Profit (loss) carried forward -€6,856
down €6,856 (-1.4%), from -€499,540 to -€506,396
- Gross operating margin +€27,028
up €27,028 (+88.1%), from -€30,689 to -€3,661
- Depreciation -€14,514
down €14,514 (-93.3%), from €15,563 to €1,050
- Staff costs +€447
new in 2024: €447
- Other operating charges +€326
up €326 (+42.0%), from €777 to €1,103
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,659 | €81,882 | +€16,223 | +24.7% |
| Fixed assets | 21/28 | €4,983 | €3,945 | -€1,037 | -20.8% |
| Tangible fixed assets | 22/27 | €4,983 | €3,933 | -€1,050 | -21.1% |
| Plant, machinery and equipment | 23 | €2,871 | €2,525 | -€346 | -12.1% |
| Other tangible fixed assets | 26 | €2,112 | €1,408 | -€704 | -33.3% |
| Financial fixed assets | 28 | - | €13 | +€13 | |
| Current assets | 29/58 | €60,676 | €77,937 | +€17,261 | +28.4% |
| Stocks and contracts in progress | 3 | €57,956 | €63,513 | +€5,556 | +9.6% |
| Stocks | 30/36 | €57,956 | €63,513 | +€5,556 | +9.6% |
| Amounts receivable within one year | 40/41 | €1,912 | €13,848 | +€11,936 | +624% |
| Trade receivables | 40 | €1,912 | €12,000 | +€10,088 | +528% |
| Other amounts receivable | 41 | - | €1,848 | +€1,848 | |
| Cash at bank and in hand | 54/58 | €808 | €576 | -€231 | -28.7% |
| Total equity and liabilities | 10/49 | €65,659 | €81,882 | +€16,223 | +24.7% |
| Equity | 10/15 | -€479,540 | -€486,396 | -€6,856 | -1.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€499,540 | -€506,396 | -€6,856 | -1.4% |
| Amounts payable | 17/49 | €545,199 | €568,278 | +€23,079 | +4.2% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €245,199 | €268,278 | +€23,079 | +9.4% |
| Trade debts | 44 | €12,005 | €44,018 | +€32,013 | +267% |
| Suppliers | 440/4 | €12,005 | €44,018 | +€32,013 | +267% |
| Taxes, remuneration and social security | 45 | €189 | - | -€189 | |
| Taxes | 450/3 | €189 | - | -€189 | |
| Other amounts payable | 47/48 | €233,005 | €224,260 | -€8,744 | -3.8% |
| Remuneration, social security and pensions | 62 | - | €447 | +€447 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,563 | €1,050 | -€14,514 | -93.3% |
| Other operating charges | 640/8 | €777 | €1,103 | +€326 | +42.0% |
| Gross operating margin | 9900 | -€30,689 | -€3,661 | +€27,028 | +88.1% |
| Operating profit (loss) | 9901 | -€47,030 | -€6,261 | +€40,769 | +86.7% |
| Financial income | 75/76B | €0 | €5 | +€5 | +49,900% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +49,900% |
| Financial charges | 65/66B | €473 | €600 | +€127 | +26.9% |
| Recurring financial charges | 65 | €473 | €600 | +€127 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | -€47,502 | -€6,856 | +€40,647 | +85.6% |
| Profit (loss) for the period | 9904 | -€47,502 | -€6,856 | +€40,647 | +85.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,502 | -€6,856 | +€40,647 | +85.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.