JAMNO: 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.
JAMNO
Largest movements
- Cash +€128,521
new in 2024: €128,521
mainly Advances received (+€200,000) and Stocks and contracts (+€32,859)
- Stocks and contracts -€32,859
down €32,859 (-35.7%), from €92,150 to €59,291
- Receivables within one year +€18,610
up €18,610 (+6.6%), from €281,168 to €299,778
of which Other amounts receivable: +€56,937
- Advances received +€200,000
new in 2024: €200,000
- Debts after one year -€114,199
no longer reported in 2024 (was €114,199)
- Profit (loss) carried forward +€26,815
up €26,815 (+27.1%), from €98,947 to €125,762
- Other debts +€7,396
up €7,396 (+34.4%), from €21,529 to €28,925
- Gross operating margin +€27,302
up €27,302 (+11.5%), from €238,381 to €265,684
- Staff costs -€14,226
down €14,226 (-6.3%), from €224,958 to €210,731
- Taxes +€13,900
up €13,900 (+513%), from €2,711 to €16,612
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €432,983 | €552,058 | +€119,075 | +27.5% |
| Fixed assets | 21/28 | €59,665 | €64,468 | +€4,803 | +8.1% |
| Tangible fixed assets | 22/27 | €59,415 | €64,218 | +€4,803 | +8.1% |
| Plant, machinery and equipment | 23 | €2,734 | €6,670 | +€3,936 | +144% |
| Furniture and vehicles | 24 | €16,194 | €12,955 | -€3,239 | -20.0% |
| Other tangible fixed assets | 26 | €40,488 | €44,593 | +€4,105 | +10.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €373,318 | €487,590 | +€114,272 | +30.6% |
| Stocks and contracts in progress | 3 | €92,150 | €59,291 | -€32,859 | -35.7% |
| Stocks | 30/36 | €92,150 | €59,291 | -€32,859 | -35.7% |
| Amounts receivable within one year | 40/41 | €281,168 | €299,778 | +€18,610 | +6.6% |
| Trade receivables | 40 | €245,232 | €206,905 | -€38,327 | -15.6% |
| Other amounts receivable | 41 | €35,936 | €92,873 | +€56,937 | +158% |
| Cash at bank and in hand | 54/58 | - | €128,521 | +€128,521 | |
| Total equity and liabilities | 10/49 | €432,983 | €552,058 | +€119,075 | +27.5% |
| Equity | 10/15 | €139,515 | €166,330 | +€26,815 | +19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,968 | €21,968 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,108 | €20,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,947 | €125,762 | +€26,815 | +27.1% |
| Amounts payable | 17/49 | €293,467 | €385,727 | +€92,260 | +31.4% |
| Amounts payable after more than one year | 17 | €114,199 | - | -€114,199 | |
| Advances received on contracts in progress | 176 | €114,199 | - | -€114,199 | |
| Amounts payable within one year | 42/48 | €179,268 | €385,727 | +€206,459 | +115% |
| Trade debts | 44 | €132,552 | €129,392 | -€3,160 | -2.4% |
| Suppliers | 440/4 | €132,552 | €129,392 | -€3,160 | -2.4% |
| Advances received on contracts in progress | 46 | - | €200,000 | +€200,000 | |
| Taxes, remuneration and social security | 45 | €25,188 | €27,411 | +€2,223 | +8.8% |
| Taxes | 450/3 | €7,657 | €16,765 | +€9,108 | +119% |
| Remuneration and social security | 454/9 | €17,530 | €10,646 | -€6,885 | -39.3% |
| Other amounts payable | 47/48 | €21,529 | €28,925 | +€7,396 | +34.4% |
| Remuneration, social security and pensions | 62 | €224,958 | €210,731 | -€14,226 | -6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,932 | €7,992 | +€2,060 | +34.7% |
| Other operating charges | 640/8 | €1,941 | €1,391 | -€550 | -28.3% |
| Gross operating margin | 9900 | €238,381 | €265,684 | +€27,302 | +11.5% |
| Operating profit (loss) | 9901 | €5,551 | €45,570 | +€40,019 | +721% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,715 | €2,144 | -€2,571 | -54.5% |
| Recurring financial charges | 65 | €4,715 | €2,144 | -€2,571 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €836 | €43,427 | +€42,591 | +5,094% |
| Income taxes | 67/77 | €2,711 | €16,612 | +€13,900 | +513% |
| Profit (loss) for the period | 9904 | -€1,875 | €26,815 | +€28,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,875 | €26,815 | +€28,690 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.