JAMAR-LALLEMAND: 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-LALLEMAND
Largest movements
- Receivables within one year -€4,117
down €4,117 (-13.1%), from €31,495 to €27,378
of which Other amounts receivable: -€2,848
- Cash -€2,508
down €2,508 (-46.5%), from €5,398 to €2,890
mainly Debts after one year (-€3,720) and Current portion of long-term debt (-€2,657)
- Debts after one year -€3,720
no longer reported in 2025 (was €3,720)
- Current portion of long-term debt -€2,657
down €2,657 (-41.7%), from €6,377 to €3,720
- Profit (loss) carried forward -€498
down €498 (-1.4%), from -€35,764 to -€36,262
- Taxes -€3,808
no longer reported in 2025 (was €3,808)
- Gross operating margin +€313
up €313 (+17.1%), from -€1,833 to -€1,520
- Financial income -€293
down €293 (-19.3%), from €1,518 to €1,226
- Financial charges -€254
down €254 (-55.4%), from €458 to €204
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 | €36,893 | €30,268 | -€6,626 | -18.0% |
| Current assets | 29/58 | €36,893 | €30,268 | -€6,626 | -18.0% |
| Amounts receivable within one year | 40/41 | €31,495 | €27,378 | -€4,117 | -13.1% |
| Trade receivables | 40 | €1,706 | €436 | -€1,270 | -74.4% |
| Other amounts receivable | 41 | €29,789 | €26,941 | -€2,848 | -9.6% |
| Cash at bank and in hand | 54/58 | €5,398 | €2,890 | -€2,508 | -46.5% |
| Total equity and liabilities | 10/49 | €36,893 | €30,268 | -€6,626 | -18.0% |
| Equity | 10/15 | €26,296 | €25,798 | -€498 | -1.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,660 | €49,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €47,800 | €47,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,764 | -€36,262 | -€498 | -1.4% |
| Amounts payable | 17/49 | €10,597 | €4,470 | -€6,127 | -57.8% |
| Amounts payable after more than one year | 17 | €3,720 | - | -€3,720 | |
| Other amounts payable | 178/9 | €3,720 | - | -€3,720 | |
| Amounts payable within one year | 42/48 | €6,877 | €4,470 | -€2,407 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €6,377 | €3,720 | -€2,657 | -41.7% |
| Trade debts | 44 | €500 | €750 | +€250 | +50.0% |
| Suppliers | 440/4 | €500 | €750 | +€250 | +50.0% |
| Gross operating margin | 9900 | -€1,833 | -€1,520 | +€313 | +17.1% |
| Operating profit (loss) | 9901 | -€1,833 | -€1,520 | +€313 | +17.1% |
| Financial income | 75/76B | €1,518 | €1,226 | -€293 | -19.3% |
| Recurring financial income | 75 | €1,518 | €1,226 | -€293 | -19.3% |
| Financial charges | 65/66B | €458 | €204 | -€254 | -55.4% |
| Recurring financial charges | 65 | €458 | €204 | -€254 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | -€773 | -€498 | +€275 | +35.6% |
| Income taxes | 67/77 | €3,808 | - | -€3,808 | |
| Profit (loss) for the period | 9904 | -€4,581 | -€498 | +€4,083 | +89.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,581 | -€498 | +€4,083 | +89.1% |
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 10 October 2026 via checked.be.