JAMARGLE: 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.
JAMARGLE
Largest movements
- Cash +€25,876
up €25,876 (+17.6%), from €147,306 to €173,182
mainly Other debts (+€162,808) and Net result for the year (+€65,470)
- Other debts +€162,808
up €162,808 (+991.3%), from €16,424 to €179,232
- Profit (loss) carried forward -€151,976
down €151,976 (-90.8%), from €167,445 to €15,470
- Tax, wage and social debts +€17,350
up €17,350 (+63.4%), from €27,352 to €44,702
of which Taxes: +€17,050
- Gross operating margin +€15,116
up €15,116 (+21.7%), from €69,662 to €84,778
- Taxes +€2,952
up €2,952 (+21.7%), from €13,600 to €16,551
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 | €214,428 | €242,603 | +€28,174 | +13.1% |
| Fixed assets | 21/28 | €53,655 | €53,539 | -€116 | -0.2% |
| Tangible fixed assets | 22/27 | €3,655 | €3,539 | -€116 | -3.2% |
| Furniture and vehicles | 24 | €3,655 | €3,539 | -€116 | -3.2% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €160,773 | €189,064 | +€28,290 | +17.6% |
| Amounts receivable within one year | 40/41 | €13,467 | €15,882 | +€2,414 | +17.9% |
| Trade receivables | 40 | €13,467 | €12,433 | -€1,035 | -7.7% |
| Other amounts receivable | 41 | - | €3,449 | +€3,449 | |
| Cash at bank and in hand | 54/58 | €147,306 | €173,182 | +€25,876 | +17.6% |
| Total equity and liabilities | 10/49 | €214,428 | €242,603 | +€28,174 | +13.1% |
| Equity | 10/15 | €169,945 | €17,970 | -€151,976 | -89.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €167,445 | €15,470 | -€151,976 | -90.8% |
| Amounts payable | 17/49 | €44,483 | €224,633 | +€180,150 | +405.0% |
| Amounts payable within one year | 42/48 | €44,483 | €224,633 | +€180,150 | +405.0% |
| Trade debts | 44 | €707 | €699 | -€8 | -1.1% |
| Suppliers | 440/4 | €707 | €699 | -€8 | -1.1% |
| Taxes, remuneration and social security | 45 | €27,352 | €44,702 | +€17,350 | +63.4% |
| Taxes | 450/3 | €25,152 | €42,202 | +€17,050 | +67.8% |
| Remuneration and social security | 454/9 | €2,200 | €2,500 | +€300 | +13.6% |
| Other amounts payable | 47/48 | €16,424 | €179,232 | +€162,808 | +991.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,447 | €3,081 | +€634 | +25.9% |
| Gross operating margin | 9900 | €69,662 | €84,778 | +€15,116 | +21.7% |
| Operating profit (loss) | 9901 | €67,215 | €81,697 | +€14,482 | +21.5% |
| Financial income | 75/76B | - | €523 | +€523 | |
| Recurring financial income | 75 | - | €523 | +€523 | |
| Financial charges | 65/66B | €160 | €199 | +€38 | +23.9% |
| Recurring financial charges | 65 | €160 | €199 | +€38 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €67,055 | €82,021 | +€14,966 | +22.3% |
| Income taxes | 67/77 | €13,600 | €16,551 | +€2,952 | +21.7% |
| Profit (loss) for the period | 9904 | €53,455 | €65,470 | +€12,015 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,455 | €65,470 | +€12,015 | +22.5% |
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 12 October 2026 via checked.be.