Jamien ORG: 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.
Jamien ORG
Largest movements
- Cash -€86,627
down €86,627 (-65.8%), from €131,715 to €45,088
mainly Other debts (-€115,874) and Investment in fixed assets (net) (-€20,341)
- Tangible fixed assets +€9,340
up €9,340 (+1.9%), from €498,001 to €507,341
of which Land and buildings: +€7,638
- Other debts -€115,874
no longer reported in 2025 (was €115,874)
- Reserves +€40,979
up €40,979 (+27.7%), from €147,904 to €188,882
of which Distributable reserves: +€40,979
- Gross operating margin -€5,457
down €5,457 (-6.2%), from €88,059 to €82,602
- Other operating charges +€3,629
up €3,629 (+55.4%), from €6,553 to €10,182
- Taxes -€1,713
down €1,713 (-7.7%), from €22,110 to €20,397
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 | €635,243 | €554,963 | -€80,280 | -12.6% |
| Fixed assets | 21/28 | €498,001 | €507,341 | +€9,340 | +1.9% |
| Tangible fixed assets | 22/27 | €498,001 | €507,341 | +€9,340 | +1.9% |
| Land and buildings | 22 | €498,001 | €505,638 | +€7,638 | +1.5% |
| Furniture and vehicles | 24 | - | €1,703 | +€1,703 | |
| Current assets | 29/58 | €137,243 | €47,622 | -€89,620 | -65.3% |
| Amounts receivable within one year | 40/41 | €532 | €2,239 | +€1,707 | +320.6% |
| Other amounts receivable | 41 | €532 | €2,239 | +€1,707 | +320.6% |
| Cash at bank and in hand | 54/58 | €131,715 | €45,088 | -€86,627 | -65.8% |
| Deferred charges and accrued income | 490/1 | €4,995 | €295 | -€4,701 | -94.1% |
| Total equity and liabilities | 10/49 | €635,243 | €554,963 | -€80,280 | -12.6% |
| Equity | 10/15 | €508,454 | €549,432 | +€40,979 | +8.1% |
| Contributions | 10/11 | €360,550 | €360,550 | = | 0.0% |
| Reserves | 13 | €147,904 | €188,882 | +€40,979 | +27.7% |
| Tax-exempt reserves | 132 | €10,938 | €10,938 | = | 0.0% |
| Distributable reserves | 133 | €136,966 | €177,945 | +€40,979 | +29.9% |
| Amounts payable | 17/49 | €126,790 | €5,531 | -€121,259 | -95.6% |
| Amounts payable within one year | 42/48 | €121,972 | €2,659 | -€119,313 | -97.8% |
| Trade debts | 44 | - | €2,659 | +€2,659 | |
| Suppliers | 440/4 | - | €2,659 | +€2,659 | |
| Taxes, remuneration and social security | 45 | €6,099 | - | -€6,099 | |
| Taxes | 450/3 | €6,099 | - | -€6,099 | |
| Other amounts payable | 47/48 | €115,874 | - | -€115,874 | |
| Accrued charges and deferred income | 492/3 | €4,817 | €2,872 | -€1,946 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,248 | €11,001 | -€247 | -2.2% |
| Other operating charges | 640/8 | €6,553 | €10,182 | +€3,629 | +55.4% |
| Gross operating margin | 9900 | €88,059 | €82,602 | -€5,457 | -6.2% |
| Operating profit (loss) | 9901 | €70,259 | €61,419 | -€8,840 | -12.6% |
| Financial income | 75/76B | €670 | €132 | -€538 | -80.3% |
| Recurring financial income | 75 | €670 | €132 | -€538 | -80.3% |
| Financial charges | 65/66B | €168 | €176 | +€8 | +4.7% |
| Recurring financial charges | 65 | €168 | €176 | +€8 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €70,761 | €61,376 | -€9,385 | -13.3% |
| Income taxes | 67/77 | €22,110 | €20,397 | -€1,713 | -7.7% |
| Profit (loss) for the period | 9904 | €48,650 | €40,979 | -€7,672 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,650 | €40,979 | -€7,672 | -15.8% |
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 9 October 2026 via checked.be.