JAMBO - RA: 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.
JAMBO - RA
Largest movements
- Current investments -€315,113
down €315,113 (-23.8%), from €1.3m to €1.0m
- Receivables within one year -€80,206
down €80,206 (-17.3%), from €463,738 to €383,531
of which Trade receivables: -€63,052
- Tangible fixed assets -€52,405
down €52,405 (-32.7%), from €160,461 to €108,056
of which Plant, machinery and equipment: -€29,933
- Other debts -€323,256
down €323,256 (-89.1%), from €362,642 to €39,386
- Reserves -€178,933
down €178,933 (-12.6%), from €1.4m to €1.2m
of which Distributable reserves: -€178,933
- Tax, wage and social debts +€48,275
up €48,275 (+109%), from €44,420 to €92,696
of which Taxes: +€55,007
- Trade debts +€28,044
up €28,044 (+51.6%), from €54,329 to €82,373
- Taxes +€78,442
up €78,442 (+44.5%), from €176,425 to €254,867
- Gross operating margin +€75,472
up €75,472 (+7.0%), from €1.1m to €1.2m
- Financial income +€30,319
up €30,319 (+364%), from €8,337 to €38,657
- Financial charges -€18,559
down €18,559 (-86.1%), from €21,544 to €2,985
- Staff costs +€13,967
up €13,967 (+4.5%), from €310,006 to €323,973
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 | €1,956,155 | €1,514,794 | -€441,361 | -22.6% |
| Fixed assets | 21/28 | €160,461 | €108,056 | -€52,405 | -32.7% |
| Tangible fixed assets | 22/27 | €160,461 | €108,056 | -€52,405 | -32.7% |
| Plant, machinery and equipment | 23 | €102,082 | €72,150 | -€29,933 | -29.3% |
| Furniture and vehicles | 24 | €53,333 | €31,452 | -€21,881 | -41.0% |
| Other tangible fixed assets | 26 | €5,046 | €4,454 | -€592 | -11.7% |
| Current assets | 29/58 | €1,795,695 | €1,406,738 | -€388,957 | -21.7% |
| Stocks and contracts in progress | 3 | €7,799 | €7,901 | +€102 | +1.3% |
| Stocks | 30/36 | €7,799 | €7,901 | +€102 | +1.3% |
| Amounts receivable within one year | 40/41 | €463,738 | €383,531 | -€80,206 | -17.3% |
| Trade receivables | 40 | €408,884 | €345,833 | -€63,052 | -15.4% |
| Other amounts receivable | 41 | €54,854 | €37,699 | -€17,155 | -31.3% |
| Current investments | 50/53 | €1,322,614 | €1,007,501 | -€315,113 | -23.8% |
| Cash at bank and in hand | 54/58 | €109 | €6,422 | +€6,312 | +5,770% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,383 | -€52 | -3.6% |
| Total equity and liabilities | 10/49 | €1,956,155 | €1,514,794 | -€441,361 | -22.6% |
| Equity | 10/15 | €1,478,888 | €1,299,956 | -€178,933 | -12.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €1,417,388 | €1,238,456 | -€178,933 | -12.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €1,411,238 | €1,232,306 | -€178,933 | -12.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €477,267 | €214,838 | -€262,429 | -55.0% |
| Amounts payable within one year | 42/48 | €461,392 | €214,455 | -€246,937 | -53.5% |
| Trade debts | 44 | €54,329 | €82,373 | +€28,044 | +51.6% |
| Suppliers | 440/4 | €54,329 | €82,373 | +€28,044 | +51.6% |
| Taxes, remuneration and social security | 45 | €44,420 | €92,696 | +€48,275 | +109% |
| Taxes | 450/3 | €14,596 | €69,603 | +€55,007 | +377% |
| Remuneration and social security | 454/9 | €29,824 | €23,093 | -€6,732 | -22.6% |
| Other amounts payable | 47/48 | €362,642 | €39,386 | -€323,256 | -89.1% |
| Accrued charges and deferred income | 492/3 | €15,876 | €383 | -€15,492 | -97.6% |
| Remuneration, social security and pensions | 62 | €310,006 | €323,973 | +€13,967 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,212 | €57,641 | +€7,429 | +14.8% |
| Other operating charges | 640/8 | €1,924 | €1,748 | -€175 | -9.1% |
| Non-recurring operating charges | 66A | - | €11,495 | +€11,495 | |
| Gross operating margin | 9900 | €1,083,798 | €1,159,269 | +€75,472 | +7.0% |
| Operating profit (loss) | 9901 | €721,656 | €764,412 | +€42,755 | +5.9% |
| Financial income | 75/76B | €8,337 | €38,657 | +€30,319 | +364% |
| Recurring financial income | 75 | €8,337 | €38,657 | +€30,319 | +364% |
| Financial charges | 65/66B | €21,544 | €2,985 | -€18,559 | -86.1% |
| Recurring financial charges | 65 | €21,544 | €2,985 | -€18,559 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €708,449 | €800,083 | +€91,634 | +12.9% |
| Income taxes | 67/77 | €176,425 | €254,867 | +€78,442 | +44.5% |
| Profit (loss) for the period | 9904 | €532,025 | €545,216 | +€13,192 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €532,025 | €545,216 | +€13,192 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.