JAMAR MANAGEMENT: 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 MANAGEMENT
Largest movements
- Receivables within one year -€11,994
down €11,994 (-99.3%), from €12,074 to €80
of which Other amounts receivable: -€6,746
- Cash -€1,383
no longer reported in 2025 (was €1,383)
mainly Net result for the year (-€17,268) and Investment in fixed assets (net) (-€1,559)
- Tangible fixed assets +€1,299
up €1,299 (+212.3%), from €612 to €1,911
of which Plant, machinery and equipment: +€1,549
- Deferred charges and accrued income +€163
up €163 (+13.4%), from €1,212 to €1,375
- Profit (loss) carried forward -€17,268
down €17,268, from €799 to -€16,470
- Tax, wage and social debts +€3,089
up €3,089 (+52.3%), from €5,910 to €8,999
of which Remuneration and social security: +€6,000
- Other debts +€2,102
new in 2025: €2,102
- Accrued charges and deferred income +€335
up €335 (+512.6%), from €65 to €400
- Trade debts -€173
down €173 (-4.9%), from €3,508 to €3,335
- Gross operating margin -€19,297
down €19,297, from €4,085 to -€15,212
- Taxes -€1,331
down €1,331 (-89.7%), from €1,483 to €152
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 | €15,282 | €3,366 | -€11,915 | -78.0% |
| Fixed assets | 21/28 | €612 | €1,911 | +€1,299 | +212.3% |
| Tangible fixed assets | 22/27 | €612 | €1,911 | +€1,299 | +212.3% |
| Plant, machinery and equipment | 23 | - | €1,549 | +€1,549 | |
| Furniture and vehicles | 24 | €612 | €362 | -€250 | -40.8% |
| Current assets | 29/58 | €14,670 | €1,455 | -€13,214 | -90.1% |
| Amounts receivable within one year | 40/41 | €12,074 | €80 | -€11,994 | -99.3% |
| Trade receivables | 40 | €5,327 | €80 | -€5,247 | -98.5% |
| Other amounts receivable | 41 | €6,746 | - | -€6,746 | |
| Cash at bank and in hand | 54/58 | €1,383 | - | -€1,383 | |
| Deferred charges and accrued income | 490/1 | €1,212 | €1,375 | +€163 | +13.4% |
| Total equity and liabilities | 10/49 | €15,282 | €3,366 | -€11,915 | -78.0% |
| Equity | 10/15 | €5,799 | -€11,470 | -€17,268 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799 | -€16,470 | -€17,268 | |
| Amounts payable | 17/49 | €9,483 | €14,836 | +€5,353 | +56.4% |
| Amounts payable within one year | 42/48 | €9,418 | €14,436 | +€5,018 | +53.3% |
| Trade debts | 44 | €3,508 | €3,335 | -€173 | -4.9% |
| Suppliers | 440/4 | €3,508 | €3,335 | -€173 | -4.9% |
| Taxes, remuneration and social security | 45 | €5,910 | €8,999 | +€3,089 | +52.3% |
| Taxes | 450/3 | €5,910 | €2,999 | -€2,911 | -49.3% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | - | €2,102 | +€2,102 | |
| Accrued charges and deferred income | 492/3 | €65 | €400 | +€335 | +512.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €260 | +€123 | +89.5% |
| Other operating charges | 640/8 | €266 | €147 | -€119 | -44.9% |
| Gross operating margin | 9900 | €4,085 | -€15,212 | -€19,297 | |
| Operating profit (loss) | 9901 | €3,682 | -€15,619 | -€19,301 | |
| Financial income | 75/76B | €214 | €248 | +€34 | +16.0% |
| Recurring financial income | 75 | €214 | €248 | +€34 | +16.0% |
| Financial charges | 65/66B | €1,614 | €1,745 | +€131 | +8.1% |
| Recurring financial charges | 65 | €1,614 | €1,745 | +€131 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €2,282 | -€17,116 | -€19,398 | |
| Income taxes | 67/77 | €1,483 | €152 | -€1,331 | -89.7% |
| Profit (loss) for the period | 9904 | €799 | -€17,268 | -€18,067 | |
| Profit (loss) for the period to be appropriated | 9905 | €799 | -€17,268 | -€18,067 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.