Jamiber: 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.
Jamiber
Largest movements
- Tangible fixed assets +€1.8m
up €1.8m (+37.6%), from €4.9m to €6.7m
of which Land and buildings: +€1.9m
- Debts after one year +€1.8m
up €1.8m (+42.3%), from €4.4m to €6.2m
of which Financial debts: +€3.8m
- Profit (loss) carried forward -€176,689
down €176,689, from €48,830 to -€127,859
- Current portion of long-term debt +€106,913
up €106,913 (+30.5%), from €350,004 to €456,917
- Depreciation +€209,281
up €209,281 (+100.2%), from €208,864 to €418,145
- Gross operating margin +€65,175
up €65,175 (+15.3%), from €424,929 to €490,104
- Other operating charges +€21,048
up €21,048 (+44.2%), from €47,566 to €68,613
- Financial charges +€11,096
up €11,096 (+6.6%), from €168,939 to €180,035
of which Financial charges: +€10,224
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 | €5,009,448 | €6,799,370 | +€1.8m | +35.7% |
| Fixed assets | 21/28 | €4,868,615 | €6,699,728 | +€1.8m | +37.6% |
| Tangible fixed assets | 22/27 | €4,868,365 | €6,699,478 | +€1.8m | +37.6% |
| Land and buildings | 22 | €4,787,365 | €6,699,478 | +€1.9m | +39.9% |
| Assets under construction and advance payments | 27 | €81,000 | €0 | -€81,000 | -100.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €140,832 | €99,642 | -€41,190 | -29.2% |
| Amounts receivable within one year | 40/41 | €87,056 | €36,443 | -€50,613 | -58.1% |
| Trade receivables | 40 | €38,940 | €3,301 | -€35,639 | -91.5% |
| Other amounts receivable | 41 | €48,115 | €33,141 | -€14,974 | -31.1% |
| Cash at bank and in hand | 54/58 | €53,777 | €63,199 | +€9,423 | +17.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €5,009,448 | €6,799,370 | +€1.8m | +35.7% |
| Equity | 10/15 | €198,830 | €22,141 | -€176,689 | -88.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,830 | -€127,859 | -€176,689 | |
| Amounts payable | 17/49 | €4,810,618 | €6,777,229 | +€2.0m | +40.9% |
| Amounts payable after more than one year | 17 | €4,354,617 | €6,197,879 | +€1.8m | +42.3% |
| Financial debts | 170/4 | €1,749,980 | €5,557,879 | +€3.8m | +217.6% |
| Other amounts payable | 178/9 | €2,604,637 | €640,000 | -€2.0m | -75.4% |
| Amounts payable within one year | 42/48 | €366,357 | €485,050 | +€118,693 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €350,004 | €456,917 | +€106,913 | +30.5% |
| Trade debts | 44 | €7,408 | €26,202 | +€18,794 | +253.7% |
| Suppliers | 440/4 | €7,408 | €26,202 | +€18,794 | +253.7% |
| Taxes, remuneration and social security | 45 | €7,014 | €0 | -€7,014 | -100.0% |
| Taxes | 450/3 | €7,014 | €0 | -€7,014 | -100.0% |
| Other amounts payable | 47/48 | €1,931 | €1,931 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €89,643 | €94,300 | +€4,656 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,864 | €418,145 | +€209,281 | +100.2% |
| Other operating charges | 640/8 | €47,566 | €68,613 | +€21,048 | +44.2% |
| Gross operating margin | 9900 | €424,929 | €490,104 | +€65,175 | +15.3% |
| Operating profit (loss) | 9901 | €168,499 | €3,346 | -€165,153 | -98.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €168,939 | €180,035 | +€11,096 | +6.6% |
| Recurring financial charges | 65 | €168,939 | €179,163 | +€10,224 | +6.1% |
| Non-recurring financial charges | 66B | - | €872 | +€872 | |
| Profit (loss) for the period before taxes | 9903 | -€440 | -€176,689 | -€176,249 | -40084.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€440 | -€176,689 | -€176,249 | -40084.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€440 | -€176,689 | -€176,249 | -40084.0% |
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 12 October 2026 via checked.be.