JAMILA 82: 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.
JAMILA 82
Largest movements
- Intangible fixed assets +€4,792
new in 2025: €4,792
- Tangible fixed assets -€4,264
down €4,264 (-47.4%), from €8,993 to €4,729
of which Furniture and vehicles: -€3,800
- Receivables within one year +€996
up €996 (+10.4%), from €9,542 to €10,538
of which Trade receivables: +€1,181
- Cash +€763
up €763 (+9.4%), from €8,117 to €8,881
mainly Other debts (+€10,516) and Depreciation (+€5,462)
- Trade debts -€11,258
down €11,258 (-47.6%), from €23,646 to €12,388
- Other debts +€10,516
up €10,516 (+86.0%), from €12,225 to €22,742
- Tax, wage and social debts +€1,517
up €1,517 (+50.0%), from €3,034 to €4,551
of which Remuneration and social security: +€1,013
- Profit (loss) carried forward +€1,512
up €1,512 (+5.2%), from -€29,305 to -€27,793
- Purchases and services +€51,553
up €51,553 (+88.5%), from €58,227 to €109,780
- Gross operating margin +€7,928
up €7,928 (+189%), from €4,203 to €12,131
- Depreciation +€5,462
new in 2025: €5,462
- Staff costs +€3,564
new in 2025: €3,564
- Other operating charges -€1,164
down €1,164 (-59.8%), from €1,948 to €784
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 | €28,853 | €31,140 | +€2,287 | +7.9% |
| Fixed assets | 21/28 | €11,193 | €11,721 | +€528 | +4.7% |
| Intangible fixed assets | 21 | - | €4,792 | +€4,792 | |
| Tangible fixed assets | 22/27 | €8,993 | €4,729 | -€4,264 | -47.4% |
| Plant, machinery and equipment | 23 | €1,393 | €929 | -€464 | -33.3% |
| Furniture and vehicles | 24 | €7,600 | €3,800 | -€3,800 | -50.0% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €17,659 | €19,419 | +€1,759 | +10.0% |
| Amounts receivable within one year | 40/41 | €9,542 | €10,538 | +€996 | +10.4% |
| Trade receivables | 40 | €6,375 | €7,556 | +€1,181 | +18.5% |
| Other amounts receivable | 41 | €3,167 | €2,983 | -€185 | -5.8% |
| Cash at bank and in hand | 54/58 | €8,117 | €8,881 | +€763 | +9.4% |
| Total equity and liabilities | 10/49 | €28,853 | €31,140 | +€2,287 | +7.9% |
| Equity | 10/15 | -€10,053 | -€8,541 | +€1,512 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €652 | €652 | = | 0.0% |
| Non-distributable reserves | 130/1 | €652 | €652 | = | 0.0% |
| Legal reserve | 130 | €652 | €652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,305 | -€27,793 | +€1,512 | +5.2% |
| Amounts payable | 17/49 | €38,906 | €39,681 | +€775 | +2.0% |
| Amounts payable within one year | 42/48 | €38,906 | €39,681 | +€775 | +2.0% |
| Trade debts | 44 | €23,646 | €12,388 | -€11,258 | -47.6% |
| Suppliers | 440/4 | €23,646 | €12,388 | -€11,258 | -47.6% |
| Taxes, remuneration and social security | 45 | €3,034 | €4,551 | +€1,517 | +50.0% |
| Taxes | 450/3 | €3,034 | €3,538 | +€504 | +16.6% |
| Remuneration and social security | 454/9 | - | €1,013 | +€1,013 | |
| Other amounts payable | 47/48 | €12,225 | €22,742 | +€10,516 | +86.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,227 | €109,780 | +€51,553 | +88.5% |
| Remuneration, social security and pensions | 62 | - | €3,564 | +€3,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,462 | +€5,462 | |
| Other operating charges | 640/8 | €1,948 | €784 | -€1,164 | -59.8% |
| Gross operating margin | 9900 | €4,203 | €12,131 | +€7,928 | +189% |
| Operating profit (loss) | 9901 | €2,255 | €2,320 | +€66 | +2.9% |
| Financial charges | 65/66B | €355 | €305 | -€50 | -14.1% |
| Recurring financial charges | 65 | €355 | €305 | -€50 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €1,900 | €2,016 | +€116 | +6.1% |
| Income taxes | 67/77 | €475 | €504 | +€29 | +6.1% |
| Profit (loss) for the period | 9904 | €1,425 | €1,512 | +€87 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,425 | €1,512 | +€87 | +6.1% |
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 13 October 2026 via checked.be.