JAMMOR: 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.
JAMMOR
Largest movements
- Receivables within one year -€22,324
down €22,324 (-37.3%), from €59,856 to €37,533
of which Other amounts receivable: -€34,829
- Tangible fixed assets -€16,566
down €16,566 (-23.1%), from €71,736 to €55,170
of which Furniture and vehicles: -€14,994
- Cash +€6,842
up €6,842 (+18.3%), from €37,315 to €44,156
mainly Provisions (+€45,089) and Receivables within one year (+€22,324)
- Provisions +€45,089
new in 2025: €45,089
- Other debts -€39,906
down €39,906 (-94.1%), from €42,403 to €2,497
- Contributions -€17,550
down €17,550 (-94.6%), from €18,550 to €1,000
- Tax, wage and social debts +€14,998
up €14,998, from €0 to €14,998
- Profit (loss) carried forward -€13,943
down €13,943, from €0 to -€13,943
- Provisions +€45,089
new in 2025: €45,089
- Taxes -€5,963
down €5,963 (-38.7%), from €15,394 to €9,431
- Other operating charges +€3,943
up €3,943 (+425.0%), from €928 to €4,871
- Gross operating margin -€3,194
down €3,194 (-4.6%), from €69,711 to €66,517
- Financial income -€1,883
down €1,883 (-100.0%), from €1,883 to €0
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 | €169,930 | €137,929 | -€32,001 | -18.8% |
| Fixed assets | 21/28 | €71,736 | €55,170 | -€16,566 | -23.1% |
| Tangible fixed assets | 22/27 | €71,736 | €55,170 | -€16,566 | -23.1% |
| Land and buildings | 22 | €18,294 | €16,721 | -€1,573 | -8.6% |
| Furniture and vehicles | 24 | €53,443 | €38,449 | -€14,994 | -28.1% |
| Current assets | 29/58 | €98,194 | €82,759 | -€15,435 | -15.7% |
| Amounts receivable within one year | 40/41 | €59,856 | €37,533 | -€22,324 | -37.3% |
| Trade receivables | 40 | €22,852 | €35,357 | +€12,505 | +54.7% |
| Other amounts receivable | 41 | €37,004 | €2,175 | -€34,829 | -94.1% |
| Cash at bank and in hand | 54/58 | €37,315 | €44,156 | +€6,842 | +18.3% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,070 | +€47 | +4.6% |
| Total equity and liabilities | 10/49 | €169,930 | €137,929 | -€32,001 | -18.8% |
| Equity | 10/15 | €74,093 | €39,600 | -€34,493 | -46.6% |
| Contributions | 10/11 | €18,550 | €1,000 | -€17,550 | -94.6% |
| Reserves | 13 | €55,543 | €52,543 | -€3,000 | -5.4% |
| Distributable reserves | 133 | €55,543 | €52,543 | -€3,000 | -5.4% |
| Profit (loss) carried forward | 14 | €0 | -€13,943 | -€13,943 | |
| Provisions and deferred taxes | 16 | - | €45,089 | +€45,089 | |
| Provisions for liabilities and charges | 160/5 | - | €45,089 | +€45,089 | |
| Other liabilities and charges | 164/5 | - | €45,089 | +€45,089 | |
| Amounts payable | 17/49 | €95,837 | €53,241 | -€42,596 | -44.4% |
| Amounts payable after more than one year | 17 | €32,501 | €20,800 | -€11,702 | -36.0% |
| Financial debts | 170/4 | €32,501 | €20,800 | -€11,702 | -36.0% |
| Amounts payable within one year | 42/48 | €63,336 | €32,441 | -€30,895 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €11,151 | €11,702 | +€550 | +4.9% |
| Financial debts | 43 | €493 | €569 | +€76 | +15.5% |
| Credit institutions | 430/8 | €493 | €569 | +€76 | +15.5% |
| Trade debts | 44 | €9,288 | €2,675 | -€6,613 | -71.2% |
| Suppliers | 440/4 | €9,288 | €2,675 | -€6,613 | -71.2% |
| Taxes, remuneration and social security | 45 | €0 | €14,998 | +€14,998 | |
| Taxes | 450/3 | €0 | €14,998 | +€14,998 | |
| Other amounts payable | 47/48 | €42,403 | €2,497 | -€39,906 | -94.1% |
| Non-recurring operating income | 76A | €3,104 | €0 | -€3,104 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,368 | €16,566 | +€198 | +1.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,089 | +€45,089 | |
| Other operating charges | 640/8 | €928 | €4,871 | +€3,943 | +425.0% |
| Non-recurring operating charges | 66A | €0 | €2,221 | +€2,221 | |
| Gross operating margin | 9900 | €69,711 | €66,517 | -€3,194 | -4.6% |
| Operating profit (loss) | 9901 | €52,415 | -€2,230 | -€54,645 | |
| Financial income | 75/76B | €1,883 | €0 | -€1,883 | -100.0% |
| Recurring financial income | 75 | €1,883 | €0 | -€1,883 | -100.0% |
| Financial charges | 65/66B | €2,975 | €2,283 | -€692 | -23.3% |
| Recurring financial charges | 65 | €2,975 | €2,283 | -€692 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €51,323 | -€4,512 | -€55,835 | |
| Income taxes | 67/77 | €15,394 | €9,431 | -€5,963 | -38.7% |
| Profit (loss) for the period | 9904 | €35,929 | -€13,943 | -€49,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,929 | -€13,943 | -€49,872 |
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 28 September 2026 via checked.be.