JAMBON: 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.
JAMBON
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-9.2%), from €12.0m to €10.9m
- Cash +€157,682
up €157,682 (+291.5%), from €54,102 to €211,783
mainly Receivables within one year (+€1.1m) and Net result for the year (+€156,065)
- Tax, wage and social debts -€1.0m
down €1.0m (-93.4%), from €1.1m to €71,441
- Reserves +€156,065
up €156,065 (+1.4%), from €10.9m to €11.1m
- Financial income -€11.8m
down €11.8m (-98.1%), from €12.0m to €231,998
- Taxes -€1.0m
down €1.0m (-93.4%), from €1.1m to €71,441
- Other operating charges +€906
up €906 (+93.6%), from €968 to €1,873
- Gross operating margin -€303
down €303 (-2.1%), from €14,443 to €14,140
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 | €14,833,503 | €13,971,034 | -€862,469 | -5.8% |
| Fixed assets | 21/28 | €2,784,263 | €2,767,536 | -€16,727 | -0.6% |
| Tangible fixed assets | 22/27 | €305,328 | €288,601 | -€16,727 | -5.5% |
| Land and buildings | 22 | €305,328 | €288,601 | -€16,727 | -5.5% |
| Financial fixed assets | 28 | €2,478,935 | €2,478,935 | = | 0.0% |
| Current assets | 29/58 | €12,049,240 | €11,203,498 | -€845,742 | -7.0% |
| Amounts receivable within one year | 40/41 | €11,977,600 | €10,877,600 | -€1.1m | -9.2% |
| Other amounts receivable | 41 | €11,977,600 | €10,877,600 | -€1.1m | -9.2% |
| Cash at bank and in hand | 54/58 | €54,102 | €211,783 | +€157,682 | +291.5% |
| Deferred charges and accrued income | 490/1 | €17,538 | €114,115 | +€96,577 | +550.7% |
| Total equity and liabilities | 10/49 | €14,833,503 | €13,971,034 | -€862,469 | -5.8% |
| Equity | 10/15 | €13,742,437 | €13,898,503 | +€156,065 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,906,263 | €11,062,328 | +€156,065 | +1.4% |
| Distributable reserves | 133 | €10,906,263 | €11,062,328 | +€156,065 | +1.4% |
| Profit (loss) carried forward | 14 | €2,774,174 | €2,774,174 | = | 0.0% |
| Amounts payable | 17/49 | €1,091,066 | €72,532 | -€1.0m | -93.4% |
| Amounts payable within one year | 42/48 | €1,090,098 | €71,533 | -€1.0m | -93.4% |
| Trade debts | 44 | €92 | €92 | = | 0.0% |
| Suppliers | 440/4 | €92 | €92 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,090,006 | €71,441 | -€1.0m | -93.4% |
| Taxes | 450/3 | €1,090,006 | €71,441 | -€1.0m | -93.4% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,727 | €16,727 | = | 0.0% |
| Other operating charges | 640/8 | €968 | €1,873 | +€906 | +93.6% |
| Gross operating margin | 9900 | €14,443 | €14,140 | -€303 | -2.1% |
| Operating profit (loss) | 9901 | -€3,252 | -€4,461 | -€1,209 | -37.2% |
| Financial income | 75/76B | €11,993,351 | €231,998 | -€11.8m | -98.1% |
| Recurring financial income | 75 | €11,993,351 | €231,998 | -€11.8m | -98.1% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €11,990,069 | €227,507 | -€11.8m | -98.1% |
| Income taxes | 67/77 | €1,090,006 | €71,441 | -€1.0m | -93.4% |
| Profit (loss) for the period | 9904 | €10,900,063 | €156,065 | -€10.7m | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,900,063 | €156,065 | -€10.7m | -98.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.