JaMaYa: what changed
What changed
JaMaYa
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€383,222
2025 · €281,673+€101,549
Equity
€465,081
2025 · €405,388+€59,692
Cash
€122,816
2025 · €84,068+€38,748
Balance sheet total
€615,504
2025 · €574,294+€41,210
Largest movements
Assets
- Cash +€38,748
up €38,748 (+46.1%), from €84,068 to €122,816
mainly Net result for the year (+€383,222) and Current portion of long-term debt (+€1,772)
Equity and liabilities
- Reserves +€59,692
up €59,692 (+19.5%), from €305,388 to €365,081
of which Distributable reserves: +€59,692
- Tax, wage and social debts -€14,199
down €14,199 (-93.7%), from €15,155 to €956
Income statement
- Financial income +€99,502
up €99,502 (+39.7%), from €250,887 to €350,389
- Taxes -€966
down €966 (-7.2%), from €13,483 to €12,517
- Gross operating margin +€843
up €843 (+1.8%), from €46,630 to €47,473
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€281,673
Gross operating margin
+€843
Other operating charges
+€263
Financial income
+€99,502
Financial charges
-€24
Taxes
+€966
Result 2026
€383,222
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€360,505
Investment
€0
Financing
-€321,758
Cash 2025
€84,068
From operations (derived)
+€360,505
Net result for the year
+€383,222
Receivables within one year
-€2,432
Smaller working-capital items
-€289
Tax, wage and social debts
-€14,199
Other debts
-€5,796
Financing
-€321,758
Current portion of long-term debt
+€1,772
Contributions, distributions and other
-€323,529
Cash 2026
€122,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €574,294 | €615,504 | +€41,210 | +7.2% |
| Fixed assets | 21/28 | €480,000 | €480,000 | = | 0.0% |
| Financial fixed assets | 28 | €480,000 | €480,000 | = | 0.0% |
| Current assets | 29/58 | €94,294 | €135,504 | +€41,210 | +43.7% |
| Amounts receivable within one year | 40/41 | €9,500 | €11,932 | +€2,432 | +25.6% |
| Trade receivables | 40 | €9,500 | €9,333 | -€167 | -1.8% |
| Other amounts receivable | 41 | - | €2,599 | +€2,599 | |
| Cash at bank and in hand | 54/58 | €84,068 | €122,816 | +€38,748 | +46.1% |
| Deferred charges and accrued income | 490/1 | €726 | €757 | +€31 | +4.3% |
| Total equity and liabilities | 10/49 | €574,294 | €615,504 | +€41,210 | +7.2% |
| Equity | 10/15 | €405,388 | €465,081 | +€59,692 | +14.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €305,388 | €365,081 | +€59,692 | +19.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €295,388 | €355,081 | +€59,692 | +20.2% |
| Amounts payable | 17/49 | €168,906 | €150,423 | -€18,482 | -10.9% |
| Amounts payable within one year | 42/48 | €165,156 | €146,673 | -€18,482 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €121,200 | €122,971 | +€1,772 | +1.5% |
| Trade debts | 44 | €258 | - | -€258 | |
| Suppliers | 440/4 | €258 | - | -€258 | |
| Taxes, remuneration and social security | 45 | €15,155 | €956 | -€14,199 | -93.7% |
| Taxes | 450/3 | €15,155 | €956 | -€14,199 | -93.7% |
| Other amounts payable | 47/48 | €28,542 | €22,746 | -€5,796 | -20.3% |
| Accrued charges and deferred income | 492/3 | €3,750 | €3,750 | = | 0.0% |
| Other operating charges | 640/8 | €2,321 | €2,058 | -€263 | -11.3% |
| Gross operating margin | 9900 | €46,630 | €47,473 | +€843 | +1.8% |
| Operating profit (loss) | 9901 | €44,309 | €45,414 | +€1,105 | +2.5% |
| Financial income | 75/76B | €250,887 | €350,389 | +€99,502 | +39.7% |
| Recurring financial income | 75 | €250,887 | €350,389 | +€99,502 | +39.7% |
| Financial charges | 65/66B | €40 | €65 | +€24 | +59.8% |
| Recurring financial charges | 65 | €40 | €65 | +€24 | +59.8% |
| Profit (loss) for the period before taxes | 9903 | €295,156 | €395,739 | +€100,583 | +34.1% |
| Income taxes | 67/77 | €13,483 | €12,517 | -€966 | -7.2% |
| Profit (loss) for the period | 9904 | €281,673 | €383,222 | +€101,549 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €281,673 | €383,222 | +€101,549 | +36.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.