JAMBI: 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.
JAMBI
Largest movements
- Receivables within one year -€6,949
down €6,949 (-16.0%), from €43,399 to €36,450
of which Other amounts receivable: -€6,949
- Debts after one year -€19,240
down €19,240 (-85.4%), from €22,540 to €3,301
- Reserves +€18,101
up €18,101 (+162%), from €11,201 to €29,302
of which Distributable reserves: +€18,101
- Profit (loss) carried forward -€7,189
down €7,189 (-100%), from €7,189 to €0
- Current portion of long-term debt +€936
up €936 (+5.1%), from €18,303 to €19,240
- Tax, wage and social debts +€865
up €865 (+382%), from €226 to €1,091
- Gross operating margin +€5,208
up €5,208 (+48.8%), from €10,668 to €15,877
- Taxes +€2,312
up €2,312 (+240%), from €962 to €3,274
- Financial charges -€889
down €889 (-35.3%), from €2,517 to €1,628
- Other operating charges +€387
new in 2025: €387
- Financial income +€325
new in 2025: €325
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 | €65,660 | €59,133 | -€6,526 | -9.9% |
| Fixed assets | 21/28 | €16,200 | €16,200 | = | 0.0% |
| Financial fixed assets | 28 | €16,200 | €16,200 | = | 0.0% |
| Current assets | 29/58 | €49,460 | €42,933 | -€6,526 | -13.2% |
| Amounts receivable within one year | 40/41 | €43,399 | €36,450 | -€6,949 | -16.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €43,399 | €36,450 | -€6,949 | -16.0% |
| Cash at bank and in hand | 54/58 | €6,060 | €6,483 | +€423 | +7.0% |
| Total equity and liabilities | 10/49 | €65,660 | €59,133 | -€6,526 | -9.9% |
| Equity | 10/15 | €24,590 | €35,502 | +€10,912 | +44.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,201 | €29,302 | +€18,101 | +162% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,201 | €29,302 | +€18,101 | +162% |
| Profit (loss) carried forward | 14 | €7,189 | €0 | -€7,189 | -100% |
| Amounts payable | 17/49 | €41,070 | €23,632 | -€17,438 | -42.5% |
| Amounts payable after more than one year | 17 | €22,540 | €3,301 | -€19,240 | -85.4% |
| Financial debts | 170/4 | €22,540 | €3,301 | -€19,240 | -85.4% |
| Amounts payable within one year | 42/48 | €18,529 | €20,331 | +€1,801 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €18,303 | €19,240 | +€936 | +5.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €226 | €1,091 | +€865 | +382% |
| Taxes | 450/3 | €226 | €1,091 | +€865 | +382% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €10,668 | €15,877 | +€5,208 | +48.8% |
| Operating profit (loss) | 9901 | €10,668 | €15,489 | +€4,821 | +45.2% |
| Financial income | 75/76B | - | €325 | +€325 | |
| Recurring financial income | 75 | - | €325 | +€325 | |
| Financial charges | 65/66B | €2,517 | €1,628 | -€889 | -35.3% |
| Recurring financial charges | 65 | €2,517 | €1,628 | -€889 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €8,151 | €14,186 | +€6,034 | +74.0% |
| Income taxes | 67/77 | €962 | €3,274 | +€2,312 | +240% |
| Profit (loss) for the period | 9904 | €7,189 | €10,912 | +€3,723 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,189 | €10,912 | +€3,723 | +51.8% |
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 25 October 2026 via checked.be.