JAMILON: what changed
Two fiscal 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.
JAMILON
Largest movements
- Receivables within one year +€6,691
up €6,691 (+74.6%), from €8,975 to €15,666
of which Trade receivables: +€6,536
- Tangible fixed assets -€3,948
down €3,948 (-19.9%), from €19,878 to €15,930
of which Leasing and similar rights: -€2,330
- Profit (loss) carried forward +€9,543
up €9,543 (+52.8%), from €18,086 to €27,630
- Current portion of long-term debt -€5,827
down €5,827 (-100.0%), from €5,827 to €0
- Tax, wage and social debts -€1,065
down €1,065 (-13.0%), from €8,213 to €7,148
of which Taxes: -€1,065
- Gross operating margin -€14,018
down €14,018 (-42.0%), from €33,355 to €19,336
- Depreciation -€4,234
down €4,234 (-49.2%), from €8,605 to €4,371
- Taxes -€2,385
down €2,385 (-40.9%), from €5,829 to €3,444
- Staff costs +€371
up €371 (+270.4%), from €137 to €508
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 | €71,269 | €73,925 | +€2,656 | +3.7% |
| Fixed assets | 21/28 | €19,878 | €15,930 | -€3,948 | -19.9% |
| Tangible fixed assets | 22/27 | €19,878 | €15,930 | -€3,948 | -19.9% |
| Plant, machinery and equipment | 23 | €379 | €111 | -€269 | -70.8% |
| Furniture and vehicles | 24 | €3,327 | €3,862 | +€534 | +16.1% |
| Leasing and similar rights | 25 | €2,330 | €0 | -€2,330 | -100.0% |
| Other tangible fixed assets | 26 | €13,841 | €11,958 | -€1,884 | -13.6% |
| Current assets | 29/58 | €51,390 | €57,995 | +€6,604 | +12.9% |
| Amounts receivable within one year | 40/41 | €8,975 | €15,666 | +€6,691 | +74.6% |
| Trade receivables | 40 | €8,975 | €15,511 | +€6,536 | +72.8% |
| Other amounts receivable | 41 | €0 | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €40,716 | €40,544 | -€172 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,785 | +€85 | +5.0% |
| Total equity and liabilities | 10/49 | €71,269 | €73,925 | +€2,656 | +3.7% |
| Equity | 10/15 | €29,586 | €39,130 | +€9,543 | +32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,086 | €27,630 | +€9,543 | +52.8% |
| Amounts payable | 17/49 | €41,682 | €34,795 | -€6,887 | -16.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €41,682 | €34,795 | -€6,887 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €5,827 | €0 | -€5,827 | -100.0% |
| Trade debts | 44 | €569 | €963 | +€394 | +69.3% |
| Suppliers | 440/4 | €569 | €963 | +€394 | +69.3% |
| Taxes, remuneration and social security | 45 | €8,213 | €7,148 | -€1,065 | -13.0% |
| Taxes | 450/3 | €6,713 | €5,648 | -€1,065 | -15.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €27,073 | €26,684 | -€389 | -1.4% |
| Remuneration, social security and pensions | 62 | €137 | €508 | +€371 | +270.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,605 | €4,371 | -€4,234 | -49.2% |
| Other operating charges | 640/8 | €1,126 | €1,417 | +€291 | +25.9% |
| Gross operating margin | 9900 | €33,355 | €19,336 | -€14,018 | -42.0% |
| Operating profit (loss) | 9901 | €23,486 | €13,040 | -€10,447 | -44.5% |
| Financial income | 75/76B | €9 | €9 | -€0 | -3.6% |
| Recurring financial income | 75 | €9 | €9 | -€0 | -3.6% |
| Financial charges | 65/66B | €106 | €61 | -€45 | -42.2% |
| Recurring financial charges | 65 | €106 | €61 | -€45 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €23,390 | €12,987 | -€10,402 | -44.5% |
| Income taxes | 67/77 | €5,829 | €3,444 | -€2,385 | -40.9% |
| Profit (loss) for the period | 9904 | €17,561 | €9,543 | -€8,017 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,561 | €9,543 | -€8,017 | -45.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.