JAMBERS TRADING: 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 TRADING
Largest movements
- Receivables within one year +€73,583
up €73,583 (+297.5%), from €24,736 to €98,319
of which Trade receivables: +€72,885
- Stocks and contracts -€31,364
down €31,364 (-51.8%), from €60,552 to €29,188
- Current investments +€30,000
new in 2025: €30,000
- Deferred charges and accrued income -€16,766
down €16,766 (-84.8%), from €19,768 to €3,002
- Reserves +€47,642
up €47,642 (+27.5%), from €173,198 to €220,839
of which Distributable reserves: +€47,642
- Tax, wage and social debts +€26,395
up €26,395 (+336.7%), from €7,839 to €34,235
- Trade debts -€10,738
down €10,738 (-62.9%), from €17,071 to €6,333
- Short-term financial debts -€6,718
down €6,718 (-84.2%), from €7,978 to €1,260
- Other debts +€5,993
up €5,993 (+57.8%), from €10,374 to €16,366
- Gross operating margin +€48,466
up €48,466 (+155.3%), from €31,217 to €79,683
- Taxes +€14,781
up €14,781 (+247.1%), from €5,981 to €20,762
- Depreciation -€2,043
down €2,043 (-19.4%), from €10,551 to €8,508
- Other operating charges +€1,457
up €1,457 (+136.8%), from €1,065 to €2,523
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 | €282,565 | €342,256 | +€59,691 | +21.1% |
| Fixed assets | 21/28 | €118,168 | €120,009 | +€1,841 | +1.6% |
| Tangible fixed assets | 22/27 | €104,123 | €105,964 | +€1,841 | +1.8% |
| Land and buildings | 22 | €90,259 | €87,632 | -€2,628 | -2.9% |
| Plant, machinery and equipment | 23 | €7,086 | €4,746 | -€2,340 | -33.0% |
| Furniture and vehicles | 24 | €6,777 | €13,587 | +€6,809 | +100.5% |
| Financial fixed assets | 28 | €14,045 | €14,045 | = | 0.0% |
| Current assets | 29/58 | €164,397 | €222,247 | +€57,850 | +35.2% |
| Stocks and contracts in progress | 3 | €60,552 | €29,188 | -€31,364 | -51.8% |
| Stocks | 30/36 | €60,552 | €29,188 | -€31,364 | -51.8% |
| Amounts receivable within one year | 40/41 | €24,736 | €98,319 | +€73,583 | +297.5% |
| Trade receivables | 40 | €16,236 | €89,121 | +€72,885 | +448.9% |
| Other amounts receivable | 41 | €8,500 | €9,198 | +€698 | +8.2% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €59,341 | €61,737 | +€2,396 | +4.0% |
| Deferred charges and accrued income | 490/1 | €19,768 | €3,002 | -€16,766 | -84.8% |
| Total equity and liabilities | 10/49 | €282,565 | €342,256 | +€59,691 | +21.1% |
| Equity | 10/15 | €235,109 | €282,751 | +€47,642 | +20.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,198 | €220,839 | +€47,642 | +27.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €154,448 | €202,089 | +€47,642 | +30.8% |
| Profit (loss) carried forward | 14 | €49,511 | €49,511 | = | 0.0% |
| Amounts payable | 17/49 | €47,456 | €59,505 | +€12,050 | +25.4% |
| Amounts payable after more than one year | 17 | €2,650 | €1,312 | -€1,338 | -50.5% |
| Financial debts | 170/4 | €2,650 | €1,312 | -€1,338 | -50.5% |
| Amounts payable within one year | 42/48 | €44,806 | €58,194 | +€13,388 | +29.9% |
| Financial debts | 43 | €7,978 | €1,260 | -€6,718 | -84.2% |
| Credit institutions | 430/8 | €7,978 | €1,260 | -€6,718 | -84.2% |
| Trade debts | 44 | €17,071 | €6,333 | -€10,738 | -62.9% |
| Suppliers | 440/4 | €17,071 | €6,333 | -€10,738 | -62.9% |
| Advances received on contracts in progress | 46 | €1,544 | - | -€1,544 | |
| Taxes, remuneration and social security | 45 | €7,839 | €34,235 | +€26,395 | +336.7% |
| Taxes | 450/3 | €7,839 | €34,235 | +€26,395 | +336.7% |
| Other amounts payable | 47/48 | €10,374 | €16,366 | +€5,993 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,551 | €8,508 | -€2,043 | -19.4% |
| Other operating charges | 640/8 | €1,065 | €2,523 | +€1,457 | +136.8% |
| Gross operating margin | 9900 | €31,217 | €79,683 | +€48,466 | +155.3% |
| Operating profit (loss) | 9901 | €19,600 | €68,652 | +€49,052 | +250.3% |
| Financial income | 75/76B | €338 | €533 | +€195 | +57.7% |
| Recurring financial income | 75 | €338 | €533 | +€195 | +57.7% |
| Financial charges | 65/66B | €989 | €782 | -€206 | -20.9% |
| Recurring financial charges | 65 | €989 | €782 | -€206 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €18,950 | €68,403 | +€49,454 | +261.0% |
| Income taxes | 67/77 | €5,981 | €20,762 | +€14,781 | +247.1% |
| Profit (loss) for the period | 9904 | €12,969 | €47,642 | +€34,673 | +267.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,969 | €47,642 | +€34,673 | +267.4% |
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 7 October 2026 via checked.be.