JAMC INVEST: 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.
JAMC INVEST
Largest movements
- Cash +€14,574
up €14,574 (+86.9%), from €16,781 to €31,355
mainly Net result for the year (+€12,406) and Debts after one year (+€9,100)
- Tangible fixed assets -€9,097
down €9,097 (-56.9%), from €16,002 to €6,905
of which Furniture and vehicles: -€7,395
- Deferred charges and accrued income -€847
down €847 (-100%), from €847 to €0
- Profit (loss) carried forward +€11,562
up €11,562, from -€11,562 to €0
- Other debts -€10,524
down €10,524 (-50.6%), from €20,785 to €10,261
- Trade debts -€9,291
down €9,291 (-91.4%), from €10,167 to €876
- Debts after one year +€9,100
up €9,100 (+140%), from €6,500 to €15,600
- Tax, wage and social debts +€1,149
up €1,149 (+14.1%), from €8,157 to €9,306
of which Taxes: +€1,149
- Gross operating margin +€9,958
up €9,958 (+55.1%), from €18,069 to €28,027
- Taxes +€4,525
up €4,525 (+2,316%), from €195 to €4,721
- Depreciation +€2,261
up €2,261 (+33.1%), from €6,836 to €9,097
- Other operating charges -€868
down €868 (-61.1%), from €1,421 to €553
- Financial charges +€566
up €566 (+82.7%), from €685 to €1,251
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 | €61,709 | €65,687 | +€3,979 | +6.4% |
| Fixed assets | 21/28 | €16,002 | €6,905 | -€9,097 | -56.9% |
| Tangible fixed assets | 22/27 | €16,002 | €6,905 | -€9,097 | -56.9% |
| Plant, machinery and equipment | 23 | €3,887 | €2,184 | -€1,702 | -43.8% |
| Furniture and vehicles | 24 | €12,116 | €4,720 | -€7,395 | -61.0% |
| Current assets | 29/58 | €45,707 | €58,783 | +€13,076 | +28.6% |
| Amounts receivable within one year | 40/41 | €28,078 | €27,428 | -€651 | -2.3% |
| Trade receivables | 40 | €27,528 | €25,955 | -€1,573 | -5.7% |
| Other amounts receivable | 41 | €551 | €1,473 | +€922 | +167% |
| Cash at bank and in hand | 54/58 | €16,781 | €31,355 | +€14,574 | +86.9% |
| Deferred charges and accrued income | 490/1 | €847 | €0 | -€847 | -100% |
| Total equity and liabilities | 10/49 | €61,709 | €65,687 | +€3,979 | +6.4% |
| Equity | 10/15 | €15,616 | €28,021 | +€12,406 | +79.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,178 | €23,021 | +€843 | +3.8% |
| Distributable reserves | 133 | €22,178 | €23,021 | +€843 | +3.8% |
| Profit (loss) carried forward | 14 | -€11,562 | €0 | +€11,562 | |
| Amounts payable | 17/49 | €46,093 | €37,666 | -€8,427 | -18.3% |
| Amounts payable after more than one year | 17 | €6,500 | €15,600 | +€9,100 | +140% |
| Financial debts | 170/4 | €6,500 | €15,600 | +€9,100 | +140% |
| Amounts payable within one year | 42/48 | €39,109 | €20,443 | -€18,666 | -47.7% |
| Trade debts | 44 | €10,167 | €876 | -€9,291 | -91.4% |
| Suppliers | 440/4 | €10,167 | €876 | -€9,291 | -91.4% |
| Taxes, remuneration and social security | 45 | €8,157 | €9,306 | +€1,149 | +14.1% |
| Taxes | 450/3 | €8,157 | €9,306 | +€1,149 | +14.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €20,785 | €10,261 | -€10,524 | -50.6% |
| Accrued charges and deferred income | 492/3 | €484 | €1,623 | +€1,139 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,836 | €9,097 | +€2,261 | +33.1% |
| Other operating charges | 640/8 | €1,421 | €553 | -€868 | -61.1% |
| Gross operating margin | 9900 | €18,069 | €28,027 | +€9,958 | +55.1% |
| Operating profit (loss) | 9901 | €9,811 | €18,376 | +€8,564 | +87.3% |
| Financial income | 75/76B | €85 | €1 | -€84 | -99.1% |
| Recurring financial income | 75 | €85 | €1 | -€84 | -99.1% |
| Financial charges | 65/66B | €685 | €1,251 | +€566 | +82.7% |
| Recurring financial charges | 65 | €685 | €1,251 | +€566 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | €9,212 | €17,126 | +€7,914 | +85.9% |
| Income taxes | 67/77 | €195 | €4,721 | +€4,525 | +2,316% |
| Profit (loss) for the period | 9904 | €9,016 | €12,406 | +€3,389 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,016 | €12,406 | +€3,389 | +37.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.