JAMI CONSULTING: 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.
JAMI CONSULTING
Largest movements
- Tangible fixed assets +€922,804
up €922,804 (+226%), from €407,521 to €1.3m
of which Land and buildings: +€941,819
- Cash -€480,465
down €480,465 (-43.4%), from €1.1m to €625,622
mainly Investment in fixed assets (net) (-€966,211) and Receivables after one year (-€360,879)
- Receivables after one year +€360,879
new in 2025: €360,879
- Stocks and contracts +€128,415
up €128,415 (+45.8%), from €280,440 to €408,855
- Receivables within one year -€106,767
down €106,767 (-67.6%), from €158,048 to €51,281
- Debts after one year +€395,842
up €395,842 (+80.2%), from €493,472 to €889,314
- Reserves +€220,053
up €220,053 (+9.9%), from €2.2m to €2.4m
- Short-term financial debts +€210,000
new in 2025: €210,000
- Gross operating margin -€122,930
down €122,930 (-23.8%), from €517,154 to €394,224
- Taxes -€54,042
down €54,042 (-34.4%), from €157,311 to €103,269
- Financial charges +€19,754
up €19,754 (+140%), from €14,080 to €33,834
- Depreciation +€16,201
up €16,201 (+59.5%), from €27,206 to €43,407
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 | €2,803,372 | €3,628,539 | +€825,167 | +29.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €545,411 | €1,468,215 | +€922,804 | +169% |
| Tangible fixed assets | 22/27 | €407,521 | €1,330,325 | +€922,804 | +226% |
| Land and buildings | 22 | €366,791 | €1,308,610 | +€941,819 | +257% |
| Plant, machinery and equipment | 23 | €5,437 | €4,334 | -€1,103 | -20.3% |
| Furniture and vehicles | 24 | €35,293 | €17,381 | -€17,912 | -50.8% |
| Financial fixed assets | 28 | €137,890 | €137,890 | = | 0.0% |
| Current assets | 29/58 | €2,257,961 | €2,160,324 | -€97,637 | -4.3% |
| Amounts receivable after more than one year | 29 | - | €360,879 | +€360,879 | |
| Other amounts receivable | 291 | - | €360,879 | +€360,879 | |
| Stocks and contracts in progress | 3 | €280,440 | €408,855 | +€128,415 | +45.8% |
| Stocks | 30/36 | €280,440 | €408,855 | +€128,415 | +45.8% |
| Amounts receivable within one year | 40/41 | €158,048 | €51,281 | -€106,767 | -67.6% |
| Other amounts receivable | 41 | €158,048 | €51,281 | -€106,767 | -67.6% |
| Current investments | 50/53 | €711,116 | €711,116 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,106,087 | €625,622 | -€480,465 | -43.4% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,572 | +€301 | +13.3% |
| Total equity and liabilities | 10/49 | €2,803,372 | €3,628,539 | +€825,167 | +29.4% |
| Equity | 10/15 | €2,248,323 | €2,467,543 | +€219,220 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,216,238 | €2,436,291 | +€220,053 | +9.9% |
| Distributable reserves | 133 | €2,216,238 | €2,436,291 | +€220,053 | +9.9% |
| Profit (loss) carried forward | 14 | €13,484 | €12,651 | -€833 | -6.2% |
| Amounts payable | 17/49 | €555,049 | €1,160,997 | +€605,948 | +109% |
| Amounts payable after more than one year | 17 | €493,472 | €889,314 | +€395,842 | +80.2% |
| Financial debts | 170/4 | €493,472 | €889,314 | +€395,842 | +80.2% |
| Amounts payable within one year | 42/48 | €61,577 | €270,083 | +€208,506 | +339% |
| Current portion of amounts payable after more than one year | 42 | €20,267 | €46,406 | +€26,139 | +129% |
| Financial debts | 43 | - | €210,000 | +€210,000 | |
| Credit institutions | 430/8 | - | €210,000 | +€210,000 | |
| Trade debts | 44 | €4,682 | €13,094 | +€8,412 | +180% |
| Suppliers | 440/4 | €4,682 | €13,094 | +€8,412 | +180% |
| Taxes, remuneration and social security | 45 | €36,045 | - | -€36,045 | |
| Taxes | 450/3 | €36,045 | - | -€36,045 | |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Remuneration, social security and pensions | 62 | €212 | - | -€212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,206 | €43,407 | +€16,201 | +59.5% |
| Other operating charges | 640/8 | €6,974 | €7,504 | +€529 | +7.6% |
| Gross operating margin | 9900 | €517,154 | €394,224 | -€122,930 | -23.8% |
| Operating profit (loss) | 9901 | €482,761 | €343,313 | -€139,448 | -28.9% |
| Financial income | 75/76B | €12,814 | €13,842 | +€1,028 | +8.0% |
| Recurring financial income | 75 | €12,814 | €13,842 | +€1,028 | +8.0% |
| Financial charges | 65/66B | €14,080 | €33,834 | +€19,754 | +140% |
| Recurring financial charges | 65 | €14,080 | €33,834 | +€19,754 | +140% |
| Profit (loss) for the period before taxes | 9903 | €481,496 | €323,322 | -€158,174 | -32.9% |
| Income taxes | 67/77 | €157,311 | €103,269 | -€54,042 | -34.4% |
| Profit (loss) for the period | 9904 | €324,185 | €220,053 | -€104,132 | -32.1% |
| Profit (loss) for the period to be appropriated | 9905 | €324,185 | €220,053 | -€104,132 | -32.1% |
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 15 October 2026 via checked.be.