JAMAR SOPHIE: 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 SOPHIE
Largest movements
- Deferred charges and accrued income +€62,134
up €62,134 (+104%), from €59,815 to €121,949
- Receivables within one year +€56,905
up €56,905 (+17.4%), from €327,912 to €384,816
of which Other amounts receivable: +€56,853
- Cash +€20,739
up €20,739 (+110%), from €18,788 to €39,528
mainly Net result for the year (+€184,353) and Other debts (+€123,633)
- Tangible fixed assets -€19,474
down €19,474 (-17.8%), from €109,470 to €89,996
- Other debts +€123,633
up €123,633 (+384%), from €32,167 to €155,800
- Debts after one year -€17,429
down €17,429 (-37.6%), from €46,411 to €28,982
- Tax, wage and social debts +€15,794
up €15,794 (+47.2%), from €33,433 to €49,227
- Gross operating margin +€124,573
up €124,573 (+83.5%), from €149,175 to €273,749
- Taxes +€26,322
up €26,322 (+78.1%), from €33,705 to €60,027
- Depreciation +€14,627
up €14,627 (+144%), from €10,159 to €24,786
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 | €515,984 | €636,288 | +€120,304 | +23.3% |
| Fixed assets | 21/28 | €109,470 | €89,996 | -€19,474 | -17.8% |
| Tangible fixed assets | 22/27 | €109,470 | €89,996 | -€19,474 | -17.8% |
| Furniture and vehicles | 24 | €109,470 | €89,996 | -€19,474 | -17.8% |
| Current assets | 29/58 | €406,514 | €546,293 | +€139,778 | +34.4% |
| Amounts receivable within one year | 40/41 | €327,912 | €384,816 | +€56,905 | +17.4% |
| Trade receivables | 40 | - | €52 | +€52 | |
| Other amounts receivable | 41 | €327,912 | €384,764 | +€56,853 | +17.3% |
| Cash at bank and in hand | 54/58 | €18,788 | €39,528 | +€20,739 | +110% |
| Deferred charges and accrued income | 490/1 | €59,815 | €121,949 | +€62,134 | +104% |
| Total equity and liabilities | 10/49 | €515,984 | €636,288 | +€120,304 | +23.3% |
| Equity | 10/15 | €382,438 | €376,790 | -€5,647 | -1.5% |
| Contributions | 10/11 | €92,750 | €92,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,688 | €284,040 | -€5,647 | -1.9% |
| Amounts payable | 17/49 | €133,547 | €259,498 | +€125,951 | +94.3% |
| Amounts payable after more than one year | 17 | €46,411 | €28,982 | -€17,429 | -37.6% |
| Financial debts | 170/4 | €46,411 | €28,982 | -€17,429 | -37.6% |
| Amounts payable within one year | 42/48 | €87,135 | €230,516 | +€143,380 | +165% |
| Current portion of amounts payable after more than one year | 42 | €20,181 | €25,373 | +€5,192 | +25.7% |
| Trade debts | 44 | €1,354 | €115 | -€1,239 | -91.5% |
| Suppliers | 440/4 | €1,354 | €115 | -€1,239 | -91.5% |
| Taxes, remuneration and social security | 45 | €33,433 | €49,227 | +€15,794 | +47.2% |
| Taxes | 450/3 | €33,433 | €49,227 | +€15,794 | +47.2% |
| Other amounts payable | 47/48 | €32,167 | €155,800 | +€123,633 | +384% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,159 | €24,786 | +€14,627 | +144% |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €149,175 | €273,749 | +€124,573 | +83.5% |
| Operating profit (loss) | 9901 | €139,016 | €248,724 | +€109,708 | +78.9% |
| Financial income | 75/76B | €760 | €174 | -€586 | -77.1% |
| Recurring financial income | 75 | €760 | €174 | -€586 | -77.1% |
| Financial charges | 65/66B | €2,121 | €4,518 | +€2,397 | +113% |
| Recurring financial charges | 65 | €2,121 | €4,518 | +€2,397 | +113% |
| Profit (loss) for the period before taxes | 9903 | €137,655 | €244,380 | +€106,725 | +77.5% |
| Income taxes | 67/77 | €33,705 | €60,027 | +€26,322 | +78.1% |
| Profit (loss) for the period | 9904 | €103,950 | €184,353 | +€80,403 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €103,950 | €184,353 | +€80,403 | +77.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.