JAMIMMO: 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.
JAMIMMO
Largest movements
- Receivables within one year -€55,207
down €55,207 (-39.5%), from €139,703 to €84,496
of which Other amounts receivable: -€56,777
- Stocks and contracts -€18,562
down €18,562 (-2.1%), from €865,090 to €846,528
- Other debts -€63,971
down €63,971 (-19.0%), from €337,001 to €273,029
- Trade debts -€27,224
down €27,224 (-46.6%), from €58,422 to €31,199
- Profit (loss) carried forward +€21,277
up €21,277 (+3.9%), from €550,735 to €572,012
- Gross operating margin +€30,476
up €30,476, from -€9,188 to €21,288
- Other operating charges -€15,292
down €15,292 (-93.0%), from €16,444 to €1,153
- Purchases and services -€9,202
down €9,202 (-68.8%), from €13,379 to €4,176
- Turnover +€4,419
new in 2025: €4,419
- Financial income +€3,351
new in 2025: €3,351
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 | €1,004,976 | €935,058 | -€69,918 | -7.0% |
| Fixed assets | 21/28 | €183 | €4,032 | +€3,849 | +2104.2% |
| Tangible fixed assets | 22/27 | €183 | €4,032 | +€3,849 | +2104.2% |
| Furniture and vehicles | 24 | €183 | €4,032 | +€3,849 | +2104.2% |
| Current assets | 29/58 | €1,004,793 | €931,025 | -€73,767 | -7.3% |
| Stocks and contracts in progress | 3 | €865,090 | €846,528 | -€18,562 | -2.1% |
| Stocks | 30/36 | €865,090 | €846,528 | -€18,562 | -2.1% |
| Amounts receivable within one year | 40/41 | €139,703 | €84,496 | -€55,207 | -39.5% |
| Trade receivables | 40 | €1,000 | €2,570 | +€1,570 | +157.0% |
| Other amounts receivable | 41 | €138,703 | €81,926 | -€56,777 | -40.9% |
| Cash at bank and in hand | 54/58 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €1,004,976 | €935,058 | -€69,918 | -7.0% |
| Equity | 10/15 | €559,553 | €580,829 | +€21,277 | +3.8% |
| Contributions | 10/11 | €8,600 | €8,600 | = | 0.0% |
| Reserves | 13 | €218 | €218 | = | 0.0% |
| Non-distributable reserves | 130/1 | €218 | €218 | = | 0.0% |
| Reserves not available under the articles | 1311 | €218 | €218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €550,735 | €572,012 | +€21,277 | +3.9% |
| Amounts payable | 17/49 | €445,423 | €354,228 | -€91,195 | -20.5% |
| Amounts payable within one year | 42/48 | €445,423 | €354,228 | -€91,195 | -20.5% |
| Trade debts | 44 | €58,422 | €31,199 | -€27,224 | -46.6% |
| Suppliers | 440/4 | €58,422 | €31,199 | -€27,224 | -46.6% |
| Advances received on contracts in progress | 46 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 47/48 | €337,001 | €273,029 | -€63,971 | -19.0% |
| Turnover | 70 | - | €4,419 | +€4,419 | |
| Non-recurring operating income | 76A | - | €21,045 | +€21,045 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,379 | €4,176 | -€9,202 | -68.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,473 | €1,846 | -€627 | -25.3% |
| Other operating charges | 640/8 | €16,444 | €1,153 | -€15,292 | -93.0% |
| Gross operating margin | 9900 | -€9,188 | €21,288 | +€30,476 | |
| Operating profit (loss) | 9901 | -€28,105 | €18,289 | +€46,395 | |
| Financial income | 75/76B | - | €3,351 | +€3,351 | |
| Recurring financial income | 75 | - | €3,351 | +€3,351 | |
| Financial charges | 65/66B | €1,341 | €158 | -€1,183 | -88.2% |
| Recurring financial charges | 65 | €1,341 | €158 | -€1,183 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,446 | €21,482 | +€50,928 | |
| Income taxes | 67/77 | €1,275 | €205 | -€1,070 | -83.9% |
| Profit (loss) for the period | 9904 | -€30,721 | €21,277 | +€51,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,721 | €21,277 | +€51,998 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.