JAMILO: 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.
JAMILO
Largest movements
- Receivables within one year -€23,569
down €23,569 (-55.4%), from €42,509 to €18,940
of which Trade receivables: -€28,820
- Cash +€11,281
up €11,281 (+828%), from €1,363 to €12,644
mainly Other debts (+€32,850) and Receivables within one year (+€23,569)
- Deferred charges and accrued income -€2,259
down €2,259 (-25.7%), from €8,785 to €6,525
- Other debts +€32,850
up €32,850 (+21,853%), from €150 to €33,000
- Debts after one year -€16,667
down €16,667 (-15.2%), from €109,723 to €93,056
- Short-term financial debts -€14,898
no longer reported in 2025 (was €14,898)
- Profit (loss) carried forward -€11,701
down €11,701 (-19.0%), from €61,725 to €50,025
- Tax, wage and social debts -€4,637
down €4,637 (-28.3%), from €16,356 to €11,719
- Gross operating margin +€13,648
up €13,648 (+62.7%), from €21,770 to €35,418
- Taxes +€4,232
up €4,232 (+80.3%), from €5,268 to €9,500
- Other operating charges +€759
up €759 (+96.5%), from €786 to €1,545
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 | €224,453 | €209,366 | -€15,087 | -6.7% |
| Fixed assets | 21/28 | €171,797 | €171,257 | -€540 | -0.3% |
| Tangible fixed assets | 22/27 | €5,130 | €4,590 | -€540 | -10.5% |
| Other tangible fixed assets | 26 | €5,130 | €4,590 | -€540 | -10.5% |
| Financial fixed assets | 28 | €166,667 | €166,667 | = | 0.0% |
| Current assets | 29/58 | €52,657 | €38,110 | -€14,547 | -27.6% |
| Amounts receivable within one year | 40/41 | €42,509 | €18,940 | -€23,569 | -55.4% |
| Trade receivables | 40 | €42,500 | €13,680 | -€28,820 | -67.8% |
| Other amounts receivable | 41 | €9 | €5,260 | +€5,251 | +60,016% |
| Cash at bank and in hand | 54/58 | €1,363 | €12,644 | +€11,281 | +828% |
| Deferred charges and accrued income | 490/1 | €8,785 | €6,525 | -€2,259 | -25.7% |
| Total equity and liabilities | 10/49 | €224,453 | €209,366 | -€15,087 | -6.7% |
| Equity | 10/15 | €64,225 | €52,525 | -€11,701 | -18.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,725 | €50,025 | -€11,701 | -19.0% |
| Amounts payable | 17/49 | €160,228 | €156,842 | -€3,386 | -2.1% |
| Amounts payable after more than one year | 17 | €109,723 | €93,056 | -€16,667 | -15.2% |
| Financial debts | 170/4 | €109,723 | €93,056 | -€16,667 | -15.2% |
| Amounts payable within one year | 42/48 | €50,108 | €63,649 | +€13,541 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | = | 0.0% |
| Financial debts | 43 | €14,898 | - | -€14,898 | |
| Credit institutions | 430/8 | €14,898 | - | -€14,898 | |
| Trade debts | 44 | €2,038 | €2,263 | +€226 | +11.1% |
| Suppliers | 440/4 | €2,038 | €2,263 | +€226 | +11.1% |
| Taxes, remuneration and social security | 45 | €16,356 | €11,719 | -€4,637 | -28.3% |
| Taxes | 450/3 | €16,356 | €11,719 | -€4,637 | -28.3% |
| Other amounts payable | 47/48 | €150 | €33,000 | +€32,850 | +21,853% |
| Accrued charges and deferred income | 492/3 | €398 | €137 | -€261 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €270 | €540 | +€270 | +100% |
| Other operating charges | 640/8 | €786 | €1,545 | +€759 | +96.5% |
| Gross operating margin | 9900 | €21,770 | €35,418 | +€13,648 | +62.7% |
| Operating profit (loss) | 9901 | €20,713 | €33,333 | +€12,619 | +60.9% |
| Financial income | 75/76B | €1 | €16 | +€15 | +1,431% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +1,431% |
| Financial charges | 65/66B | €2,352 | €2,550 | +€198 | +8.4% |
| Recurring financial charges | 65 | €2,352 | €2,550 | +€198 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €18,363 | €30,799 | +€12,437 | +67.7% |
| Income taxes | 67/77 | €5,268 | €9,500 | +€4,232 | +80.3% |
| Profit (loss) for the period | 9904 | €13,094 | €21,299 | +€8,205 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,094 | €21,299 | +€8,205 | +62.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.