JAMINE: 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.
JAMINE
Largest movements
- Tangible fixed assets +€278,569
up €278,569 (+29.8%), from €935,206 to €1.2m
of which Land and buildings: +€164,448
- Receivables within one year -€223,976
down €223,976 (-88.2%), from €254,022 to €30,046
of which Trade receivables: -€240,697
- Cash +€32,822
up €32,822 (+402.1%), from €8,162 to €40,984
mainly Receivables within one year (+€223,976) and Other debts (+€114,982)
- Other debts +€114,982
up €114,982 (+17.2%), from €667,744 to €782,726
- Debts after one year -€25,782
down €25,782 (-7.4%), from €349,904 to €324,122
of which Financial debts: -€25,782
- Trade debts +€22,533
up €22,533 (+199.8%), from €11,277 to €33,810
- Profit (loss) carried forward -€18,772
down €18,772 (-121.9%), from -€15,401 to -€34,173
- Gross operating margin -€37,523
down €37,523 (-39.6%), from €94,644 to €57,121
- Depreciation +€15,125
up €15,125 (+39.5%), from €38,328 to €53,453
- Other operating charges +€9,542
up €9,542 (+113.7%), from €8,391 to €17,933
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 | €1,197,639 | €1,291,437 | +€93,797 | +7.8% |
| Fixed assets | 21/28 | €935,206 | €1,213,775 | +€278,569 | +29.8% |
| Tangible fixed assets | 22/27 | €935,206 | €1,213,775 | +€278,569 | +29.8% |
| Land and buildings | 22 | €934,010 | €1,098,458 | +€164,448 | +17.6% |
| Furniture and vehicles | 24 | €1,196 | €115,317 | +€114,121 | +9542.1% |
| Current assets | 29/58 | €262,433 | €77,662 | -€184,772 | -70.4% |
| Amounts receivable within one year | 40/41 | €254,022 | €30,046 | -€223,976 | -88.2% |
| Trade receivables | 40 | €254,022 | €13,325 | -€240,697 | -94.8% |
| Other amounts receivable | 41 | - | €16,720 | +€16,720 | |
| Cash at bank and in hand | 54/58 | €8,162 | €40,984 | +€32,822 | +402.1% |
| Deferred charges and accrued income | 490/1 | €249 | €6,632 | +€6,383 | +2565.1% |
| Total equity and liabilities | 10/49 | €1,197,639 | €1,291,437 | +€93,797 | +7.8% |
| Equity | 10/15 | €141,099 | €122,327 | -€18,772 | -13.3% |
| Contributions | 10/11 | €156,500 | €156,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,401 | -€34,173 | -€18,772 | -121.9% |
| Amounts payable | 17/49 | €1,056,540 | €1,169,109 | +€112,570 | +10.7% |
| Amounts payable after more than one year | 17 | €349,904 | €324,122 | -€25,782 | -7.4% |
| Financial debts | 170/4 | €289,904 | €264,122 | -€25,782 | -8.9% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €706,636 | €842,539 | +€135,903 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €25,462 | €25,782 | +€320 | +1.3% |
| Trade debts | 44 | €11,277 | €33,810 | +€22,533 | +199.8% |
| Suppliers | 440/4 | €11,277 | €33,810 | +€22,533 | +199.8% |
| Taxes, remuneration and social security | 45 | €2,153 | €221 | -€1,932 | -89.7% |
| Taxes | 450/3 | €2,153 | €221 | -€1,932 | -89.7% |
| Other amounts payable | 47/48 | €667,744 | €782,726 | +€114,982 | +17.2% |
| Accrued charges and deferred income | 492/3 | - | €2,448 | +€2,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,328 | €53,453 | +€15,125 | +39.5% |
| Other operating charges | 640/8 | €8,391 | €17,933 | +€9,542 | +113.7% |
| Gross operating margin | 9900 | €94,644 | €57,121 | -€37,523 | -39.6% |
| Operating profit (loss) | 9901 | €47,925 | -€14,264 | -€62,190 | |
| Financial income | 75/76B | €53 | €1 | -€52 | -97.8% |
| Recurring financial income | 75 | €53 | €1 | -€52 | -97.8% |
| Financial charges | 65/66B | €4,463 | €4,288 | -€175 | -3.9% |
| Recurring financial charges | 65 | €4,463 | €4,288 | -€175 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €43,515 | -€18,551 | -€62,066 | |
| Income taxes | 67/77 | - | €221 | +€221 | |
| Profit (loss) for the period | 9904 | €43,515 | -€18,772 | -€62,287 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,515 | -€18,772 | -€62,287 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.