JAMIL BROTHERS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
JAMIL BROTHERS
Largest movements
- Stocks and contracts -€32,868
down €32,868 (-100%), from €32,868 to €0
- Cash +€28,375
up €28,375 (+167%), from €16,970 to €45,345
mainly Stocks and contracts (+€32,868) and Net result for the year (+€30,212)
- Receivables within one year +€9,184
up €9,184 (+7.9%), from €116,967 to €126,151
of which Other amounts receivable: +€6,430
- Reserves +€30,212
up €30,212 (+32.2%), from €93,941 to €124,153
of which Distributable reserves: +€30,212
- Tax, wage and social debts -€23,550
down €23,550 (-41.4%), from €56,828 to €33,278
of which Taxes: -€23,547
- Trade debts -€2,945
down €2,945 (-6.3%), from €46,591 to €43,646
- Gross operating margin -€21,083
down €21,083 (-31.7%), from €66,423 to €45,341
- Taxes -€6,073
down €6,073 (-34.7%), from €17,488 to €11,415
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €217,035 | €220,751 | +€3,717 | +1.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €24,527 | €23,532 | -€995 | -4.1% |
| Intangible fixed assets | 21 | €17,352 | €17,352 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,175 | €5,180 | -€995 | -16.1% |
| Land and buildings | 22 | €621 | €475 | -€145 | -23.4% |
| Plant, machinery and equipment | 23 | €1,941 | €1,761 | -€181 | -9.3% |
| Furniture and vehicles | 24 | €1,572 | €1,051 | -€521 | -33.1% |
| Other tangible fixed assets | 26 | €2,042 | €1,893 | -€149 | -7.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €192,507 | €197,219 | +€4,712 | +2.4% |
| Amounts receivable after more than one year | 29 | €25,380 | €25,380 | = | 0.0% |
| Trade receivables | 290 | €25,380 | €25,380 | = | 0.0% |
| Stocks and contracts in progress | 3 | €32,868 | €0 | -€32,868 | -100% |
| Stocks | 30/36 | €32,868 | €0 | -€32,868 | -100% |
| Amounts receivable within one year | 40/41 | €116,967 | €126,151 | +€9,184 | +7.9% |
| Trade receivables | 40 | €1,291 | €4,045 | +€2,754 | +213% |
| Other amounts receivable | 41 | €115,677 | €122,107 | +€6,430 | +5.6% |
| Cash at bank and in hand | 54/58 | €16,970 | €45,345 | +€28,375 | +167% |
| Deferred charges and accrued income | 490/1 | €321 | €343 | +€21 | +6.7% |
| Total equity and liabilities | 10/49 | €217,035 | €220,751 | +€3,717 | +1.7% |
| Equity | 10/15 | €112,533 | €142,745 | +€30,212 | +26.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €93,941 | €124,153 | +€30,212 | +32.2% |
| 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 | €92,081 | €122,293 | +€30,212 | +32.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €104,502 | €78,006 | -€26,495 | -25.4% |
| Amounts payable within one year | 42/48 | €104,502 | €78,006 | -€26,495 | -25.4% |
| Trade debts | 44 | €46,591 | €43,646 | -€2,945 | -6.3% |
| Suppliers | 440/4 | €46,591 | €43,646 | -€2,945 | -6.3% |
| Taxes, remuneration and social security | 45 | €56,828 | €33,278 | -€23,550 | -41.4% |
| Taxes | 450/3 | €52,031 | €28,484 | -€23,547 | -45.3% |
| Remuneration and social security | 454/9 | €4,798 | €4,794 | -€4 | -0.1% |
| Other amounts payable | 47/48 | €1,082 | €1,082 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,238 | €1,895 | -€343 | -15.3% |
| Other operating charges | 640/8 | €1,824 | €1,333 | -€491 | -26.9% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | €66,423 | €45,341 | -€21,083 | -31.7% |
| Operating profit (loss) | 9901 | €62,331 | €42,112 | -€20,219 | -32.4% |
| Financial income | 75/76B | - | €302 | +€302 | |
| Recurring financial income | 75 | - | €302 | +€302 | |
| Financial charges | 65/66B | €225 | €787 | +€562 | +249% |
| Recurring financial charges | 65 | €225 | €787 | +€562 | +249% |
| Profit (loss) for the period before taxes | 9903 | €62,106 | €41,628 | -€20,478 | -33.0% |
| Income taxes | 67/77 | €17,488 | €11,415 | -€6,073 | -34.7% |
| Profit (loss) for the period | 9904 | €44,618 | €30,212 | -€14,405 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,618 | €30,212 | -€14,405 | -32.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.