JAMBE: what changed
Two fiscal 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.
JAMBE
Largest movements
- Cash +€21,003
up €21,003 (+50.0%), from €42,029 to €63,032
mainly Net result for the year (+€21,704) and Tax, wage and social debts (+€6,661)
- Stocks and contracts +€5,567
up €5,567 (+29.5%), from €18,895 to €24,462
- Tangible fixed assets +€1,311
up €1,311 (+218.3%), from €600 to €1,911
of which Furniture and vehicles: +€1,511
- Reserves +€21,704
up €21,704 (+37.0%), from €58,592 to €80,296
of which Distributable reserves: +€21,704
- Tax, wage and social debts +€6,661
up €6,661 (+125.2%), from €5,320 to €11,981
- Gross operating margin +€17,375
up €17,375 (+118.0%), from €14,729 to €32,104
- Taxes +€6,389
up €6,389 (+426.5%), from €1,498 to €7,887
- Depreciation +€578
up €578 (+288.8%), from €200 to €778
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 | €85,602 | €113,853 | +€28,252 | +33.0% |
| Fixed assets | 21/28 | €20,239 | €21,550 | +€1,311 | +6.5% |
| Tangible fixed assets | 22/27 | €600 | €1,911 | +€1,311 | +218.3% |
| Plant, machinery and equipment | 23 | €600 | €400 | -€200 | -33.3% |
| Furniture and vehicles | 24 | - | €1,511 | +€1,511 | |
| Financial fixed assets | 28 | €19,638 | €19,638 | = | 0.0% |
| Current assets | 29/58 | €65,363 | €92,304 | +€26,941 | +41.2% |
| Stocks and contracts in progress | 3 | €18,895 | €24,462 | +€5,567 | +29.5% |
| Stocks | 30/36 | €18,895 | €24,462 | +€5,567 | +29.5% |
| Amounts receivable within one year | 40/41 | €3,667 | €4,294 | +€627 | +17.1% |
| Trade receivables | 40 | €1,528 | €3,684 | +€2,157 | +141.2% |
| Other amounts receivable | 41 | €2,140 | €610 | -€1,530 | -71.5% |
| Cash at bank and in hand | 54/58 | €42,029 | €63,032 | +€21,003 | +50.0% |
| Deferred charges and accrued income | 490/1 | €771 | €515 | -€256 | -33.1% |
| Total equity and liabilities | 10/49 | €85,602 | €113,853 | +€28,252 | +33.0% |
| Equity | 10/15 | €79,592 | €101,296 | +€21,704 | +27.3% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €58,592 | €80,296 | +€21,704 | +37.0% |
| Non-distributable reserves | 130/1 | €2,100 | €2,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,100 | €2,100 | = | 0.0% |
| Distributable reserves | 133 | €56,492 | €78,196 | +€21,704 | +38.4% |
| Amounts payable | 17/49 | €6,010 | €12,557 | +€6,548 | +108.9% |
| Amounts payable within one year | 42/48 | €6,010 | €12,557 | +€6,548 | +108.9% |
| Trade debts | 44 | €399 | €561 | +€162 | +40.5% |
| Suppliers | 440/4 | €399 | €561 | +€162 | +40.5% |
| Taxes, remuneration and social security | 45 | €5,320 | €11,981 | +€6,661 | +125.2% |
| Taxes | 450/3 | €5,320 | €11,981 | +€6,661 | +125.2% |
| Other amounts payable | 47/48 | €290 | €15 | -€275 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €778 | +€578 | +288.8% |
| Other operating charges | 640/8 | €1,495 | €1,588 | +€94 | +6.3% |
| Gross operating margin | 9900 | €14,729 | €32,104 | +€17,375 | +118.0% |
| Operating profit (loss) | 9901 | €13,035 | €29,738 | +€16,703 | +128.1% |
| Financial income | 75/76B | - | €41 | +€41 | |
| Recurring financial income | 75 | - | €41 | +€41 | |
| Financial charges | 65/66B | €264 | €187 | -€77 | -29.2% |
| Recurring financial charges | 65 | €264 | €187 | -€77 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €12,770 | €29,592 | +€16,822 | +131.7% |
| Income taxes | 67/77 | €1,498 | €7,887 | +€6,389 | +426.5% |
| Profit (loss) for the period | 9904 | €11,272 | €21,704 | +€10,432 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,272 | €21,704 | +€10,432 | +92.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.