JAMAR SOLUTIONS FINANCES: 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 SOLUTIONS FINANCES
Largest movements
- Tangible fixed assets -€6,025
down €6,025 (-52.2%), from €11,538 to €5,513
- Reserves +€10,704
up €10,704 (+28.2%), from €38,008 to €48,712
of which Non-distributable reserves: +€10,704
- Current portion of long-term debt -€5,949
no longer reported in 2025 (was €5,949)
- Debts after one year -€4,519
no longer reported in 2025 (was €4,519)
- Other debts -€4,213
down €4,213 (-5.3%), from €79,531 to €75,319
- Gross operating margin +€8,126
up €8,126 (+66.2%), from €12,281 to €20,408
- Taxes -€4,074
down €4,074, from €1,077 to -€2,997
- Financial charges +€1,918
up €1,918 (+76.6%), from €2,504 to €4,422
- Other operating charges -€331
down €331 (-12.8%), from €2,583 to €2,252
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 | €129,443 | €123,897 | -€5,545 | -4.3% |
| Fixed assets | 21/28 | €111,540 | €105,513 | -€6,027 | -5.4% |
| Intangible fixed assets | 21 | €2 | - | -€2 | |
| Tangible fixed assets | 22/27 | €11,538 | €5,513 | -€6,025 | -52.2% |
| Leasing and similar rights | 25 | €11,538 | €5,513 | -€6,025 | -52.2% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €17,903 | €18,384 | +€482 | +2.7% |
| Cash at bank and in hand | 54/58 | €17,903 | €18,384 | +€482 | +2.7% |
| Total equity and liabilities | 10/49 | €129,443 | €123,897 | -€5,545 | -4.3% |
| Equity | 10/15 | €32,893 | €43,597 | +€10,704 | +32.5% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €38,008 | €48,712 | +€10,704 | +28.2% |
| Non-distributable reserves | 130/1 | €37,207 | €47,911 | +€10,704 | +28.8% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Own shares acquired | 1312 | €34,807 | - | -€34,807 | |
| Other | 1319 | - | €45,511 | +€45,511 | |
| Tax-exempt reserves | 132 | €802 | €802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,116 | -€29,116 | = | 0.0% |
| Amounts payable | 17/49 | €96,550 | €80,301 | -€16,250 | -16.8% |
| Amounts payable after more than one year | 17 | €4,519 | - | -€4,519 | |
| Financial debts | 170/4 | €4,519 | - | -€4,519 | |
| Amounts payable within one year | 42/48 | €92,031 | €80,301 | -€11,731 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €5,949 | - | -€5,949 | |
| Trade debts | 44 | €984 | €571 | -€413 | -42.0% |
| Suppliers | 440/4 | €984 | €571 | -€413 | -42.0% |
| Taxes, remuneration and social security | 45 | €5,568 | €4,411 | -€1,156 | -20.8% |
| Taxes | 450/3 | €5,568 | €4,411 | -€1,156 | -20.8% |
| Other amounts payable | 47/48 | €79,531 | €75,319 | -€4,213 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,053 | €6,027 | -€26 | -0.4% |
| Other operating charges | 640/8 | €2,583 | €2,252 | -€331 | -12.8% |
| Gross operating margin | 9900 | €12,281 | €20,408 | +€8,126 | +66.2% |
| Operating profit (loss) | 9901 | €3,645 | €12,129 | +€8,483 | +233% |
| Financial charges | 65/66B | €2,504 | €4,422 | +€1,918 | +76.6% |
| Recurring financial charges | 65 | €2,504 | €4,422 | +€1,918 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | €1,142 | €7,707 | +€6,565 | +575% |
| Income taxes | 67/77 | €1,077 | -€2,997 | -€4,074 | |
| Profit (loss) for the period | 9904 | €64 | €10,704 | +€10,640 | +16,539% |
| Profit (loss) for the period to be appropriated | 9905 | €64 | €10,704 | +€10,640 | +16,539% |
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 30 October 2026 via checked.be.