JAMARO SUN: 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.
JAMARO SUN
Largest movements
- Receivables within one year +€28,666
up €28,666 (+529%), from €5,421 to €34,087
of which Trade receivables: +€29,820
- Deferred charges and accrued income -€11,622
no longer reported in 2024 (was €11,622)
- Tangible fixed assets -€10,522
down €10,522 (-61.5%), from €17,105 to €6,583
- Cash +€1,969
up €1,969 (+353%), from €559 to €2,528
mainly Deferred charges and accrued income (+€11,622) and Current portion of long-term debt (+€11,312)
- Debts after one year -€19,652
no longer reported in 2024 (was €19,652)
- Current portion of long-term debt +€11,312
up €11,312 (+136%), from €8,340 to €19,652
- Profit (loss) carried forward +€11,124
up €11,124, from -€966 to €10,158
- Tax, wage and social debts +€2,037
up €2,037 (+138%), from €1,481 to €3,518
- Other debts +€1,892
new in 2024: €1,892
- Gross operating margin +€21,875
up €21,875 (+166%), from €13,162 to €35,037
- Financial charges +€14,782
up €14,782 (+612%), from €2,417 to €17,199
of which Non-recurring financial charges: +€15,792
- Taxes +€2,037
up €2,037 (+138%), from €1,481 to €3,518
- Depreciation -€1,265
down €1,265 (-32.5%), from €3,894 to €2,629
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,706 | €43,198 | +€8,492 | +24.5% |
| Fixed assets | 21/28 | €17,105 | €6,583 | -€10,522 | -61.5% |
| Tangible fixed assets | 22/27 | €17,105 | €6,583 | -€10,522 | -61.5% |
| Furniture and vehicles | 24 | €17,105 | €6,583 | -€10,522 | -61.5% |
| Current assets | 29/58 | €17,601 | €36,615 | +€19,014 | +108% |
| Amounts receivable within one year | 40/41 | €5,421 | €34,087 | +€28,666 | +529% |
| Trade receivables | 40 | €3,891 | €33,711 | +€29,820 | +766% |
| Other amounts receivable | 41 | €1,529 | €376 | -€1,153 | -75.4% |
| Cash at bank and in hand | 54/58 | €559 | €2,528 | +€1,969 | +353% |
| Deferred charges and accrued income | 490/1 | €11,622 | - | -€11,622 | |
| Total equity and liabilities | 10/49 | €34,706 | €43,198 | +€8,492 | +24.5% |
| Equity | 10/15 | €5,234 | €16,358 | +€11,124 | +213% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€966 | €10,158 | +€11,124 | |
| Amounts payable | 17/49 | €29,472 | €26,840 | -€2,632 | -8.9% |
| Amounts payable after more than one year | 17 | €19,652 | - | -€19,652 | |
| Financial debts | 170/4 | €19,652 | - | -€19,652 | |
| Amounts payable within one year | 42/48 | €9,821 | €26,840 | +€17,019 | +173% |
| Current portion of amounts payable after more than one year | 42 | €8,340 | €19,652 | +€11,312 | +136% |
| Trade debts | 44 | - | €1,778 | +€1,778 | |
| Suppliers | 440/4 | - | €1,778 | +€1,778 | |
| Taxes, remuneration and social security | 45 | €1,481 | €3,518 | +€2,037 | +138% |
| Taxes | 450/3 | €1,481 | €3,518 | +€2,037 | +138% |
| Other amounts payable | 47/48 | - | €1,892 | +€1,892 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,894 | €2,629 | -€1,265 | -32.5% |
| Other operating charges | 640/8 | €397 | €567 | +€170 | +42.8% |
| Gross operating margin | 9900 | €13,162 | €35,037 | +€21,875 | +166% |
| Operating profit (loss) | 9901 | €8,871 | €31,841 | +€22,970 | +259% |
| Financial charges | 65/66B | €2,417 | €17,199 | +€14,782 | +612% |
| Recurring financial charges | 65 | €2,417 | €1,407 | -€1,010 | -41.8% |
| Non-recurring financial charges | 66B | - | €15,792 | +€15,792 | |
| Profit (loss) for the period before taxes | 9903 | €6,454 | €14,642 | +€8,188 | +127% |
| Income taxes | 67/77 | €1,481 | €3,518 | +€2,037 | +138% |
| Profit (loss) for the period | 9904 | €4,973 | €11,124 | +€6,151 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €4,973 | €11,124 | +€6,151 | +124% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.