JAMI SOLUTIONS: 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.
JAMI SOLUTIONS
Largest movements
- Cash -€37,790
down €37,790 (-90.0%), from €42,001 to €4,211
mainly Trade debts (-€24,571) and Investment in fixed assets (net) (-€12,205)
- Tangible fixed assets +€6,074
up €6,074 (+4.5%), from €135,357 to €141,431
of which Furniture and vehicles: +€5,487
- Trade debts -€24,571
no longer reported in 2023 (was €24,571)
- Debts after one year -€11,798
down €11,798 (-8.9%), from €132,896 to €121,099
- Current portion of long-term debt +€5,279
up €5,279 (+31.8%), from €16,612 to €21,891
- Financial charges -€1,663
down €1,663 (-38.6%), from €4,305 to €2,642
- Depreciation -€1,343
down €1,343 (-18.0%), from €7,473 to €6,131
- Staff costs +€692
new in 2023: €692
- Gross operating margin +€375
up €375 (+3.7%), from €10,070 to €10,445
- Other operating charges +€129
new in 2023: €129
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,757 | €192,818 | -€29,939 | -13.4% |
| Fixed assets | 21/28 | €135,357 | €141,431 | +€6,074 | +4.5% |
| Tangible fixed assets | 22/27 | €135,357 | €141,431 | +€6,074 | +4.5% |
| Land and buildings | 22 | €134,757 | €134,273 | -€484 | -0.4% |
| Plant, machinery and equipment | 23 | - | €1,071 | +€1,071 | |
| Furniture and vehicles | 24 | €600 | €6,086 | +€5,487 | +914.8% |
| Current assets | 29/58 | €87,400 | €51,387 | -€36,013 | -41.2% |
| Amounts receivable after more than one year | 29 | €42,849 | €42,849 | = | 0.0% |
| Trade receivables | 290 | €42,849 | €42,849 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,550 | €3,672 | +€1,121 | +44.0% |
| Other amounts receivable | 41 | €2,550 | €3,672 | +€1,121 | +44.0% |
| Cash at bank and in hand | 54/58 | €42,001 | €4,211 | -€37,790 | -90.0% |
| Deferred charges and accrued income | 490/1 | - | €656 | +€656 | |
| Total equity and liabilities | 10/49 | €222,757 | €192,818 | -€29,939 | -13.4% |
| Equity | 10/15 | €48,056 | €48,911 | +€855 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,829 | €30,829 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €28,969 | €28,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,373 | -€517 | +€855 | +62.3% |
| Amounts payable | 17/49 | €174,702 | €143,907 | -€30,794 | -17.6% |
| Amounts payable after more than one year | 17 | €132,896 | €121,099 | -€11,798 | -8.9% |
| Financial debts | 170/4 | €132,896 | €121,099 | -€11,798 | -8.9% |
| Amounts payable within one year | 42/48 | €41,805 | €22,808 | -€18,997 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €16,612 | €21,891 | +€5,279 | +31.8% |
| Trade debts | 44 | €24,571 | - | -€24,571 | |
| Suppliers | 440/4 | €24,571 | - | -€24,571 | |
| Taxes, remuneration and social security | 45 | €622 | - | -€622 | |
| Taxes | 450/3 | €622 | - | -€622 | |
| Other amounts payable | 47/48 | - | €917 | +€917 | |
| Non-recurring operating income | 76A | €29,034 | - | -€29,034 | |
| Remuneration, social security and pensions | 62 | - | €692 | +€692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,473 | €6,131 | -€1,343 | -18.0% |
| Other operating charges | 640/8 | - | €129 | +€129 | |
| Gross operating margin | 9900 | €10,070 | €10,445 | +€375 | +3.7% |
| Operating profit (loss) | 9901 | €2,597 | €3,493 | +€896 | +34.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €4,305 | €2,642 | -€1,663 | -38.6% |
| Recurring financial charges | 65 | €4,305 | €2,642 | -€1,663 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,708 | €855 | +€2,564 | |
| Profit (loss) for the period | 9904 | -€1,708 | €855 | +€2,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,708 | €855 | +€2,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.