Jamed: 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.
Jamed
Largest movements
- Receivables within one year +€120,108
up €120,108 (+14.9%), from €805,453 to €925,561
of which Other amounts receivable: +€120,108
- Cash -€35,404
down €35,404 (-84.9%), from €41,703 to €6,299
mainly Receivables within one year (-€120,108) and Tax, wage and social debts (-€16,005)
- Reserves +€100,000
up €100,000 (+33.1%), from €301,860 to €401,860
- Tax, wage and social debts -€16,005
no longer reported in 2024 (was €16,005)
of which Remuneration and social security: -€15,331
- Gross operating margin -€155,899
down €155,899 (-54.6%), from €285,604 to €129,705
- Staff costs -€55,320
down €55,320 (-91.8%), from €60,237 to €4,916
- Financial income +€13,734
up €13,734 (+35.9%), from €38,221 to €51,954
- Taxes +€7,067
up €7,067 (+10.3%), from €68,553 to €75,620
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €878,374 | €963,078 | +€84,704 | +9.6% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €878,224 | €962,928 | +€84,704 | +9.6% |
| Amounts receivable within one year | 40/41 | €805,453 | €925,561 | +€120,108 | +14.9% |
| Trade receivables | 40 | €21,350 | €21,350 | = | 0.0% |
| Other amounts receivable | 41 | €784,103 | €904,211 | +€120,108 | +15.3% |
| Current investments | 50/53 | €31,068 | €31,068 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €41,703 | €6,299 | -€35,404 | -84.9% |
| Total equity and liabilities | 10/49 | €878,374 | €963,078 | +€84,704 | +9.6% |
| Equity | 10/15 | €276,083 | €376,792 | +€100,708 | +36.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | €1,500 | €1,500 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €17,100 | €17,100 | = | 0.0% |
| Reserves | 13 | €301,860 | €401,860 | +€100,000 | +33.1% |
| Non-distributable reserves | 130/1 | €301,860 | €401,860 | +€100,000 | +33.1% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100,000 | €100,000 | = | 0.0% |
| Own shares acquired | 1312 | €100,000 | €100,000 | = | 0.0% |
| Financial assistance | 1313 | €100,000 | €200,000 | +€100,000 | +100.0% |
| Profit (loss) carried forward | 14 | -€27,277 | -€26,568 | +€708 | +2.6% |
| Provisions and deferred taxes | 16 | €583,993 | €583,993 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €583,993 | €583,993 | = | 0.0% |
| Environmental obligations | 163 | €583,993 | €583,993 | = | 0.0% |
| Amounts payable | 17/49 | €18,297 | €2,293 | -€16,005 | -87.5% |
| Amounts payable within one year | 42/48 | €18,297 | €2,293 | -€16,005 | -87.5% |
| Trade debts | 44 | €2,293 | €2,293 | = | 0.0% |
| Suppliers | 440/4 | €2,293 | €2,293 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,005 | - | -€16,005 | |
| Taxes | 450/3 | €674 | - | -€674 | |
| Remuneration and social security | 454/9 | €15,331 | - | -€15,331 | |
| Remuneration, social security and pensions | 62 | €60,237 | €4,916 | -€55,320 | -91.8% |
| Other operating charges | 640/8 | €345 | €63 | -€282 | -81.7% |
| Non-recurring operating charges | 66A | €583,993 | - | -€583,993 | |
| Gross operating margin | 9900 | €285,604 | €129,705 | -€155,899 | -54.6% |
| Operating profit (loss) | 9901 | -€358,971 | €124,726 | +€483,697 | |
| Financial income | 75/76B | €38,221 | €51,954 | +€13,734 | +35.9% |
| Recurring financial income | 75 | €38,221 | €51,954 | +€13,734 | +35.9% |
| Financial charges | 65/66B | €332 | €352 | +€20 | +6.2% |
| Recurring financial charges | 65 | €332 | €352 | +€20 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€321,082 | €176,328 | +€497,410 | |
| Income taxes | 67/77 | €68,553 | €75,620 | +€7,067 | +10.3% |
| Profit (loss) for the period | 9904 | -€389,635 | €100,708 | +€490,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€389,635 | €100,708 | +€490,344 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.