JAMILA PRODUCTS: 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 PRODUCTS
Largest movements
- Receivables within one year -€29,245
down €29,245 (-4.9%), from €600,836 to €571,591
of which Other amounts receivable: -€56,799
- Profit (loss) carried forward +€98,854
up €98,854 (+29.0%), from €340,468 to €439,322
- Debts after one year -€57,673
no longer reported in 2024 (was €57,673)
- Trade debts -€43,794
down €43,794 (-18.7%), from €234,474 to €190,680
of which Bills of exchange payable: -€234,474
- Current portion of long-term debt -€20,000
no longer reported in 2024 (was €20,000)
- Gross operating margin +€122,353
up €122,353 (+248%), from €49,267 to €171,620
- Taxes -€26,111
down €26,111 (-59.2%), from €44,071 to €17,960
- Other operating charges +€9,454
up €9,454 (+39.5%), from €23,905 to €33,359
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,712 | €765,739 | -€29,974 | -3.8% |
| Fixed assets | 21/28 | €50,129 | €49,696 | -€433 | -0.9% |
| Tangible fixed assets | 22/27 | €50,129 | €49,696 | -€433 | -0.9% |
| Plant, machinery and equipment | 23 | - | €6,441 | +€6,441 | |
| Furniture and vehicles | 24 | €50,129 | €43,255 | -€6,874 | -13.7% |
| Current assets | 29/58 | €745,583 | €716,043 | -€29,541 | -4.0% |
| Stocks and contracts in progress | 3 | €31,000 | €23,300 | -€7,700 | -24.8% |
| Stocks | 30/36 | €31,000 | €23,300 | -€7,700 | -24.8% |
| Amounts receivable within one year | 40/41 | €600,836 | €571,591 | -€29,245 | -4.9% |
| Trade receivables | 40 | €530,215 | €557,769 | +€27,554 | +5.2% |
| Other amounts receivable | 41 | €70,621 | €13,822 | -€56,799 | -80.4% |
| Cash at bank and in hand | 54/58 | €113,092 | €118,244 | +€5,151 | +4.6% |
| Deferred charges and accrued income | 490/1 | €655 | €2,908 | +€2,253 | +344% |
| Total equity and liabilities | 10/49 | €795,712 | €765,739 | -€29,974 | -3.8% |
| Equity | 10/15 | €436,468 | €535,322 | +€98,854 | +22.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €36,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €36,000 | €36,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €36,000 | €36,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,468 | €439,322 | +€98,854 | +29.0% |
| Amounts payable | 17/49 | €359,245 | €230,417 | -€128,828 | -35.9% |
| Amounts payable after more than one year | 17 | €57,673 | - | -€57,673 | |
| Financial debts | 170/4 | €57,673 | - | -€57,673 | |
| Amounts payable within one year | 42/48 | €301,572 | €230,417 | -€71,155 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | - | -€20,000 | |
| Trade debts | 44 | €234,474 | €190,680 | -€43,794 | -18.7% |
| Suppliers | 440/4 | - | €190,680 | +€190,680 | |
| Bills of exchange payable | 441 | €234,474 | - | -€234,474 | |
| Taxes, remuneration and social security | 45 | €47,098 | €39,736 | -€7,361 | -15.6% |
| Taxes | 450/3 | - | €809 | +€809 | |
| Remuneration and social security | 454/9 | €47,098 | €38,927 | -€8,170 | -17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,602 | €11,849 | -€753 | -6.0% |
| Other operating charges | 640/8 | €23,905 | €33,359 | +€9,454 | +39.5% |
| Non-recurring operating charges | 66A | - | €8,154 | +€8,154 | |
| Gross operating margin | 9900 | €49,267 | €171,620 | +€122,353 | +248% |
| Operating profit (loss) | 9901 | €12,760 | €118,258 | +€105,498 | +827% |
| Financial income | 75/76B | €44 | - | -€44 | |
| Recurring financial income | 75 | €44 | - | -€44 | |
| Financial charges | 65/66B | €445 | €1,443 | +€998 | +224% |
| Recurring financial charges | 65 | €445 | €1,443 | +€998 | +224% |
| Profit (loss) for the period before taxes | 9903 | €12,358 | €116,814 | +€104,456 | +845% |
| Income taxes | 67/77 | €44,071 | €17,960 | -€26,111 | -59.2% |
| Profit (loss) for the period | 9904 | -€31,713 | €98,854 | +€130,567 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,713 | €98,854 | +€130,567 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.