JAMIVA: what changed
JAMIVA
Largest movements
- Receivables within one year -€12,835
down €12,835 (-16.6%), from €77,195 to €64,360
of which Other amounts receivable: -€12,556
- Tangible fixed assets -€5,111
down €5,111 (-28.9%), from €17,693 to €12,582
of which Furniture and vehicles: -€5,293
- Short-term financial debts -€11,749
down €11,749 (-78.3%), from €15,000 to €3,251
- Trade debts -€3,295
down €3,295 (-27.3%), from €12,092 to €8,797
- Tax, wage and social debts -€2,136
down €2,136 (-30.4%), from €7,025 to €4,890
- Gross operating margin -€43,103
down €43,103 (-83.2%), from €51,823 to €8,720
- Taxes -€6,280
down €6,280 (-94.8%), from €6,621 to €341
- Depreciation +€1,263
up €1,263 (+29.9%), from €4,218 to €5,482
- Financial income +€1,048
up €1,048 (+50.7%), from €2,065 to €3,113
- Financial charges -€978
down €978 (-38.6%), from €2,531 to €1,553
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,070 | €83,958 | -€17,112 | -16.9% |
| Fixed assets | 21/28 | €19,643 | €14,532 | -€5,111 | -26.0% |
| Tangible fixed assets | 22/27 | €17,693 | €12,582 | -€5,111 | -28.9% |
| Plant, machinery and equipment | 23 | €679 | €861 | +€182 | +26.8% |
| Furniture and vehicles | 24 | €17,014 | €11,721 | -€5,293 | -31.1% |
| Financial fixed assets | 28 | €1,950 | €1,950 | = | 0.0% |
| Current assets | 29/58 | €81,428 | €69,426 | -€12,002 | -14.7% |
| Amounts receivable within one year | 40/41 | €77,195 | €64,360 | -€12,835 | -16.6% |
| Trade receivables | 40 | €1,916 | €1,637 | -€279 | -14.6% |
| Other amounts receivable | 41 | €75,279 | €62,724 | -€12,556 | -16.7% |
| Cash at bank and in hand | 54/58 | €4,233 | €5,066 | +€833 | +19.7% |
| Total equity and liabilities | 10/49 | €101,070 | €83,958 | -€17,112 | -16.9% |
| Equity | 10/15 | €66,953 | €67,021 | +€68 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60,753 | €60,821 | +€68 | +0.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €58,893 | €58,961 | +€68 | +0.1% |
| Amounts payable | 17/49 | €34,117 | €16,937 | -€17,180 | -50.4% |
| Amounts payable within one year | 42/48 | €34,117 | €16,937 | -€17,180 | -50.4% |
| Financial debts | 43 | €15,000 | €3,251 | -€11,749 | -78.3% |
| Credit institutions | 430/8 | €15,000 | €3,251 | -€11,749 | -78.3% |
| Trade debts | 44 | €12,092 | €8,797 | -€3,295 | -27.3% |
| Suppliers | 440/4 | €12,092 | €8,797 | -€3,295 | -27.3% |
| Taxes, remuneration and social security | 45 | €7,025 | €4,890 | -€2,136 | -30.4% |
| Taxes | 450/3 | €7,025 | €4,890 | -€2,136 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,218 | €5,482 | +€1,263 | +29.9% |
| Other operating charges | 640/8 | €1,720 | €1,889 | +€170 | +9.9% |
| Non-recurring operating charges | 66A | €975 | €2,500 | +€1,525 | +156% |
| Gross operating margin | 9900 | €51,823 | €8,720 | -€43,103 | -83.2% |
| Operating profit (loss) | 9901 | €44,910 | -€1,152 | -€46,062 | |
| Financial income | 75/76B | €2,065 | €3,113 | +€1,048 | +50.7% |
| Recurring financial income | 75 | €2,065 | €3,113 | +€1,048 | +50.7% |
| Financial charges | 65/66B | €2,531 | €1,553 | -€978 | -38.6% |
| Recurring financial charges | 65 | €2,531 | €1,553 | -€978 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €44,444 | €409 | -€44,035 | -99.1% |
| Income taxes | 67/77 | €6,621 | €341 | -€6,280 | -94.8% |
| Profit (loss) for the period | 9904 | €37,824 | €68 | -€37,756 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,824 | €68 | -€37,756 | -99.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.