JAMAR-GAS: 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-GAS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€50,019
up €50,019 (+4.6%), from €1.1m to €1.1m
- Profit (loss) carried forward -€37,970
down €37,970 (-8.4%), from €454,530 to €416,560
- Financial charges -€12,164
down €12,164 (-25.2%), from €48,316 to €36,152
- Gross operating margin +€3,188
up €3,188 (+65.2%), from -€4,887 to -€1,698
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.
Derived cash bridge
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 | €1,803,229 | €1,803,342 | +€113 | 0.0% |
| Fixed assets | 21/28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,800,000 | €1,800,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,800,000 | €1,800,000 | = | 0.0% |
| Current assets | 29/58 | €3,229 | €3,342 | +€113 | +3.5% |
| Cash at bank and in hand | 54/58 | €1,000 | €1,000 | +€1 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,230 | €2,342 | +€112 | +5.0% |
| Total equity and liabilities | 10/49 | €1,803,229 | €1,803,342 | +€113 | 0.0% |
| Equity | 10/15 | €655,571 | €617,601 | -€37,970 | -5.8% |
| Contributions | 10/11 | €126,426 | €126,426 | = | 0.0% |
| Capital | 10 | €126,426 | €126,426 | = | 0.0% |
| Issued capital | 100 | €126,426 | €126,426 | = | 0.0% |
| Reserves | 13 | €74,616 | €74,616 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,643 | €12,643 | = | 0.0% |
| Legal reserve | 130 | €12,643 | €12,643 | = | 0.0% |
| Distributable reserves | 133 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €454,530 | €416,560 | -€37,970 | -8.4% |
| Amounts payable | 17/49 | €1,147,658 | €1,185,741 | +€38,083 | +3.3% |
| Amounts payable within one year | 42/48 | €1,147,658 | €1,185,741 | +€38,083 | +3.3% |
| Trade debts | 44 | €57,527 | €45,591 | -€11,936 | -20.7% |
| Suppliers | 440/4 | €57,527 | €45,591 | -€11,936 | -20.7% |
| Other amounts payable | 47/48 | €1,090,131 | €1,140,150 | +€50,019 | +4.6% |
| Non-recurring operating income | 76A | €15,013 | €17,280 | +€2,267 | +15.1% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€4,887 | -€1,698 | +€3,188 | +65.2% |
| Operating profit (loss) | 9901 | -€5,005 | -€1,818 | +€3,186 | +63.7% |
| Financial charges | 65/66B | €48,316 | €36,152 | -€12,164 | -25.2% |
| Recurring financial charges | 65 | €48,316 | €36,152 | -€12,164 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | -€53,321 | -€37,970 | +€15,351 | +28.8% |
| Profit (loss) for the period | 9904 | -€53,321 | -€37,970 | +€15,351 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,321 | -€37,970 | +€15,351 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.