JAMJULEST: 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.
JAMJULEST
Largest movements
- Financial fixed assets +€2.8m
up €2.8m (+45.1%), from €6.2m to €9.0m
- Debts after one year +€2.7m
up €2.7m (+43.2%), from €6.3m to €9.1m
- Gross operating margin -€4,329
down €4,329 (-6.7%), from €64,536 to €60,207
- Taxes +€3,109
up €3,109 (+22.9%), from €13,573 to €16,682
- Financial charges +€1,918
up €1,918 (+171%), from €1,121 to €3,038
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 | €6,418,389 | €9,177,632 | +€2.8m | +43.0% |
| Fixed assets | 21/28 | €6,232,000 | €9,044,584 | +€2.8m | +45.1% |
| Financial fixed assets | 28 | €6,232,000 | €9,044,584 | +€2.8m | +45.1% |
| Current assets | 29/58 | €186,389 | €133,048 | -€53,341 | -28.6% |
| Amounts receivable within one year | 40/41 | €50,674 | €53,721 | +€3,047 | +6.0% |
| Trade receivables | 40 | €45,769 | €51,294 | +€5,525 | +12.1% |
| Other amounts receivable | 41 | €4,905 | €2,427 | -€2,478 | -50.5% |
| Cash at bank and in hand | 54/58 | €135,715 | €79,327 | -€56,388 | -41.5% |
| Total equity and liabilities | 10/49 | €6,418,389 | €9,177,632 | +€2.8m | +43.0% |
| Equity | 10/15 | €70,690 | €109,871 | +€39,181 | +55.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,690 | €106,871 | +€39,181 | +57.9% |
| Amounts payable | 17/49 | €6,347,699 | €9,067,761 | +€2.7m | +42.9% |
| Amounts payable after more than one year | 17 | €6,322,810 | €9,052,856 | +€2.7m | +43.2% |
| Financial debts | 170/4 | €6,322,810 | €9,052,856 | +€2.7m | +43.2% |
| Amounts payable within one year | 42/48 | €24,889 | €14,905 | -€9,984 | -40.1% |
| Trade debts | 44 | €3,039 | €3,346 | +€307 | +10.1% |
| Suppliers | 440/4 | €3,039 | €3,346 | +€307 | +10.1% |
| Taxes, remuneration and social security | 45 | €21,342 | €11,559 | -€9,784 | -45.8% |
| Taxes | 450/3 | €21,342 | €11,559 | -€9,784 | -45.8% |
| Other amounts payable | 47/48 | €507 | - | -€507 | |
| Other operating charges | 640/8 | €1,094 | €1,305 | +€212 | +19.4% |
| Gross operating margin | 9900 | €64,536 | €60,207 | -€4,329 | -6.7% |
| Operating profit (loss) | 9901 | €63,443 | €58,901 | -€4,541 | -7.2% |
| Financial charges | 65/66B | €1,121 | €3,038 | +€1,918 | +171% |
| Recurring financial charges | 65 | €1,121 | €3,038 | +€1,918 | +171% |
| Profit (loss) for the period before taxes | 9903 | €62,322 | €55,863 | -€6,459 | -10.4% |
| Income taxes | 67/77 | €13,573 | €16,682 | +€3,109 | +22.9% |
| Profit (loss) for the period | 9904 | €48,749 | €39,181 | -€9,568 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,749 | €39,181 | -€9,568 | -19.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.