JAMAZA: 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.
JAMAZA
Largest movements
- Receivables within one year +€20,143
up €20,143 (+192%), from €10,510 to €30,653
of which Other amounts receivable: +€25,601
- Receivables after one year -€19,069
down €19,069 (-100%), from €19,069 to €0
- Tangible fixed assets -€609
down €609 (-76.2%), from €799 to €190
- Deferred charges and accrued income +€506
up €506 (+114%), from €444 to €950
- Other debts +€6,263
up €6,263 (+26.7%), from €23,479 to €29,742
- Trade debts -€3,181
down €3,181 (-54.2%), from €5,872 to €2,691
- Reserves -€1,860
down €1,860 (-4.1%), from €45,788 to €43,928
of which Distributable reserves: -€1,860
- Profit (loss) carried forward -€689
down €689 (-1.4%), from -€50,417 to -€51,106
- Other operating charges -€43,816
down €43,816 (-98.6%), from €44,440 to €624
- Write-downs +€38,639
up €38,639, from -€38,639 to €0
- Gross operating margin +€21,603
up €21,603 (+93.2%), from -€23,191 to -€1,588
- Financial income -€2,945
down €2,945 (-71.2%), from €4,137 to €1,193
- Financial charges -€1,541
down €1,541 (-62.6%), from €2,462 to €921
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 | €32,419 | €33,176 | +€756 | +2.3% |
| Fixed assets | 21/28 | €799 | €190 | -€609 | -76.2% |
| Tangible fixed assets | 22/27 | €799 | €190 | -€609 | -76.2% |
| Furniture and vehicles | 24 | €799 | €190 | -€609 | -76.2% |
| Current assets | 29/58 | €31,621 | €32,985 | +€1,365 | +4.3% |
| Amounts receivable after more than one year | 29 | €19,069 | €0 | -€19,069 | -100% |
| Other amounts receivable | 291 | €19,069 | €0 | -€19,069 | -100% |
| Amounts receivable within one year | 40/41 | €10,510 | €30,653 | +€20,143 | +192% |
| Trade receivables | 40 | €10,510 | €5,051 | -€5,458 | -51.9% |
| Other amounts receivable | 41 | - | €25,601 | +€25,601 | |
| Cash at bank and in hand | 54/58 | €1,598 | €1,383 | -€215 | -13.5% |
| Deferred charges and accrued income | 490/1 | €444 | €950 | +€506 | +114% |
| Total equity and liabilities | 10/49 | €32,419 | €33,176 | +€756 | +2.3% |
| Equity | 10/15 | €1,571 | -€978 | -€2,549 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,788 | €43,928 | -€1,860 | -4.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €45,788 | €43,928 | -€1,860 | -4.1% |
| Profit (loss) carried forward | 14 | -€50,417 | -€51,106 | -€689 | -1.4% |
| Amounts payable | 17/49 | €30,849 | €34,154 | +€3,305 | +10.7% |
| Amounts payable within one year | 42/48 | €30,849 | €34,154 | +€3,305 | +10.7% |
| Financial debts | 43 | €252 | €233 | -€19 | -7.7% |
| Credit institutions | 430/8 | €252 | €233 | -€19 | -7.7% |
| Trade debts | 44 | €5,872 | €2,691 | -€3,181 | -54.2% |
| Suppliers | 440/4 | €5,872 | €2,691 | -€3,181 | -54.2% |
| Taxes, remuneration and social security | 45 | €1,246 | €1,488 | +€242 | +19.4% |
| Taxes | 450/3 | €1,246 | €1,488 | +€242 | +19.4% |
| Other amounts payable | 47/48 | €23,479 | €29,742 | +€6,263 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €609 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€38,639 | €0 | +€38,639 | |
| Other operating charges | 640/8 | €44,440 | €624 | -€43,816 | -98.6% |
| Gross operating margin | 9900 | -€23,191 | -€1,588 | +€21,603 | +93.2% |
| Operating profit (loss) | 9901 | -€29,601 | -€2,821 | +€26,780 | +90.5% |
| Financial income | 75/76B | €4,137 | €1,193 | -€2,945 | -71.2% |
| Recurring financial income | 75 | €4,137 | €1,193 | -€2,945 | -71.2% |
| Financial charges | 65/66B | €2,462 | €921 | -€1,541 | -62.6% |
| Recurring financial charges | 65 | €2,462 | €921 | -€1,541 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,926 | -€2,549 | +€25,377 | +90.9% |
| Profit (loss) for the period | 9904 | -€27,926 | -€2,549 | +€25,377 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,926 | -€2,549 | +€25,377 | +90.9% |
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 17 October 2026 via checked.be.