Jamelka: 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.
Jamelka
Largest movements
- Cash +€103,320
up €103,320 (+153.7%), from €67,223 to €170,543
mainly Depreciation (+€92,712) and Net result for the year (+€80,298)
- Tangible fixed assets -€88,462
down €88,462 (-6.3%), from €1.4m to €1.3m
of which Land and buildings: -€77,167
- Profit (loss) carried forward +€80,298
up €80,298 (+28.9%), from -€277,830 to -€197,533
- Debts after one year -€67,934
down €67,934 (-11.7%), from €581,373 to €513,439
- Gross operating margin +€64,174
up €64,174 (+27.4%), from €234,370 to €298,544
- Staff costs +€3,410
up €3,410 (+3.8%), from €89,097 to €92,507
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 | €1,473,378 | €1,495,743 | +€22,365 | +1.5% |
| Fixed assets | 21/28 | €1,398,055 | €1,308,968 | -€89,086 | -6.4% |
| Intangible fixed assets | 21 | €1,588 | €964 | -€624 | -39.3% |
| Tangible fixed assets | 22/27 | €1,396,467 | €1,308,004 | -€88,462 | -6.3% |
| Land and buildings | 22 | €1,367,194 | €1,290,027 | -€77,167 | -5.6% |
| Plant, machinery and equipment | 23 | €14,317 | €8,767 | -€5,549 | -38.8% |
| Furniture and vehicles | 24 | €14,956 | €9,210 | -€5,746 | -38.4% |
| Current assets | 29/58 | €75,323 | €186,774 | +€111,452 | +148.0% |
| Amounts receivable within one year | 40/41 | €147 | €7,927 | +€7,779 | +5286.7% |
| Trade receivables | 40 | €147 | €7,927 | +€7,779 | +5286.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €67,223 | €170,543 | +€103,320 | +153.7% |
| Deferred charges and accrued income | 490/1 | €7,953 | €8,305 | +€352 | +4.4% |
| Total equity and liabilities | 10/49 | €1,473,378 | €1,495,743 | +€22,365 | +1.5% |
| Equity | 10/15 | -€255,830 | -€175,533 | +€80,298 | +31.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,830 | -€197,533 | +€80,298 | +28.9% |
| Amounts payable | 17/49 | €1,729,208 | €1,671,276 | -€57,932 | -3.4% |
| Amounts payable after more than one year | 17 | €581,373 | €513,439 | -€67,934 | -11.7% |
| Financial debts | 170/4 | €581,373 | €513,439 | -€67,934 | -11.7% |
| Amounts payable within one year | 42/48 | €1,135,912 | €1,147,035 | +€11,123 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €67,155 | €67,934 | +€778 | +1.2% |
| Trade debts | 44 | €8,865 | €18,399 | +€9,534 | +107.5% |
| Suppliers | 440/4 | €8,865 | €18,399 | +€9,534 | +107.5% |
| Taxes, remuneration and social security | 45 | €14,348 | €11,821 | -€2,527 | -17.6% |
| Taxes | 450/3 | €3,577 | €1,070 | -€2,508 | -70.1% |
| Remuneration and social security | 454/9 | €10,771 | €10,752 | -€19 | -0.2% |
| Other amounts payable | 47/48 | €1,045,543 | €1,048,881 | +€3,338 | +0.3% |
| Accrued charges and deferred income | 492/3 | €11,923 | €10,802 | -€1,121 | -9.4% |
| Remuneration, social security and pensions | 62 | €89,097 | €92,507 | +€3,410 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,754 | €92,712 | +€958 | +1.0% |
| Other operating charges | 640/8 | €9,639 | €9,283 | -€357 | -3.7% |
| Gross operating margin | 9900 | €234,370 | €298,544 | +€64,174 | +27.4% |
| Operating profit (loss) | 9901 | €43,879 | €104,042 | +€60,163 | +137.1% |
| Financial income | 75/76B | €3 | €10 | +€7 | +291.4% |
| Recurring financial income | 75 | €3 | €10 | +€7 | +291.4% |
| Financial charges | 65/66B | €24,184 | €23,680 | -€505 | -2.1% |
| Recurring financial charges | 65 | €24,184 | €23,680 | -€505 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €19,697 | €80,372 | +€60,675 | +308.0% |
| Income taxes | 67/77 | €74 | €75 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €19,623 | €80,298 | +€60,675 | +309.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,623 | €80,298 | +€60,675 | +309.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.