Jambers: 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.
Jambers
Largest movements
- Cash +€18,056
up €18,056 (+377.6%), from €4,782 to €22,838
mainly Net result for the year (+€20,816) and Receivables within one year (+€240)
- Profit (loss) carried forward +€20,816
up €20,816 (+28.4%), from -€73,408 to -€52,592
- Current portion of long-term debt -€3,000
down €3,000 (-14.3%), from €20,920 to €17,920
- Other operating charges -€10,352
down €10,352 (-91.8%), from €11,282 to €930
- Gross operating margin +€5,647
up €5,647 (+34.9%), from €16,169 to €21,816
- Turnover +€5,257
up €5,257 (+30.4%), from €17,315 to €22,572
- Staff costs +€1,488
no longer reported in 2025 (was -€1,488)
- Purchases and services -€390
down €390 (-34.0%), from €1,146 to €756
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 | €59,676 | €77,492 | +€17,816 | +29.9% |
| Current assets | 29/58 | €59,676 | €77,492 | +€17,816 | +29.9% |
| Amounts receivable after more than one year | 29 | €51,772 | €51,772 | = | 0.0% |
| Trade receivables | 290 | €51,772 | €51,772 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,122 | €2,882 | -€240 | -7.7% |
| Trade receivables | 40 | €3,122 | €2,882 | -€240 | -7.7% |
| Cash at bank and in hand | 54/58 | €4,782 | €22,838 | +€18,056 | +377.6% |
| Total equity and liabilities | 10/49 | €59,676 | €77,492 | +€17,816 | +29.9% |
| Equity | 10/15 | -€5,874 | €14,942 | +€20,816 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,534 | €5,534 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,534 | €5,534 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,534 | €5,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,408 | -€52,592 | +€20,816 | +28.4% |
| Amounts payable | 17/49 | €65,550 | €62,550 | -€3,000 | -4.6% |
| Amounts payable after more than one year | 17 | €44,182 | €44,182 | = | 0.0% |
| Financial debts | 170/4 | €44,182 | €44,182 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,368 | €18,368 | -€3,000 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €20,920 | €17,920 | -€3,000 | -14.3% |
| Other amounts payable | 47/48 | €448 | €448 | = | 0.0% |
| Turnover | 70 | €17,315 | €22,572 | +€5,257 | +30.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,146 | €756 | -€390 | -34.0% |
| Remuneration, social security and pensions | 62 | -€1,488 | - | +€1,488 | |
| Other operating charges | 640/8 | €11,282 | €930 | -€10,352 | -91.8% |
| Gross operating margin | 9900 | €16,169 | €21,816 | +€5,647 | +34.9% |
| Operating profit (loss) | 9901 | €6,375 | €20,886 | +€14,511 | +227.6% |
| Financial charges | 65/66B | €157 | €70 | -€87 | -55.3% |
| Recurring financial charges | 65 | €157 | €70 | -€87 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €6,219 | €20,816 | +€14,598 | +234.7% |
| Profit (loss) for the period | 9904 | €6,219 | €20,816 | +€14,598 | +234.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,219 | €20,816 | +€14,598 | +234.7% |
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 30 September 2026 via checked.be.