JAMPE: 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.
JAMPE
Largest movements
- Cash +€51,519
up €51,519 (+27.3%), from €188,412 to €239,931
mainly Net result for the year (+€116,172) and Current investments (+€29,194)
- Current investments -€29,194
down €29,194 (-3.9%), from €755,964 to €726,769
- Tangible fixed assets -€24,252
down €24,252 (-25.7%), from €94,481 to €70,228
- Reserves -€12,949
down €12,949 (-1.3%), from €990,561 to €977,612
- Gross operating margin +€8,334
up €8,334 (+4.9%), from €170,062 to €178,396
- Taxes +€2,829
up €2,829 (+6.1%), from €46,602 to €49,431
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 | €1,067,683 | €1,066,525 | -€1,158 | -0.1% |
| Fixed assets | 21/28 | €94,481 | €70,228 | -€24,252 | -25.7% |
| Tangible fixed assets | 22/27 | €94,481 | €70,228 | -€24,252 | -25.7% |
| Furniture and vehicles | 24 | €94,481 | €70,228 | -€24,252 | -25.7% |
| Current assets | 29/58 | €973,202 | €996,296 | +€23,094 | +2.4% |
| Amounts receivable within one year | 40/41 | €25,955 | €26,514 | +€559 | +2.2% |
| Trade receivables | 40 | €25,955 | €26,514 | +€559 | +2.2% |
| Current investments | 50/53 | €755,964 | €726,769 | -€29,194 | -3.9% |
| Cash at bank and in hand | 54/58 | €188,412 | €239,931 | +€51,519 | +27.3% |
| Deferred charges and accrued income | 490/1 | €2,871 | €3,082 | +€211 | +7.3% |
| Total equity and liabilities | 10/49 | €1,067,683 | €1,066,525 | -€1,158 | -0.1% |
| Equity | 10/15 | €1,002,961 | €990,012 | -€12,949 | -1.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €990,561 | €977,612 | -€12,949 | -1.3% |
| Distributable reserves | 133 | €990,561 | €977,612 | -€12,949 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,722 | €76,512 | +€11,790 | +18.2% |
| Amounts payable within one year | 42/48 | €61,897 | €73,498 | +€11,601 | +18.7% |
| Trade debts | 44 | €1,805 | €984 | -€821 | -45.5% |
| Suppliers | 440/4 | €1,805 | €984 | -€821 | -45.5% |
| Taxes, remuneration and social security | 45 | €21,443 | €24,360 | +€2,917 | +13.6% |
| Taxes | 450/3 | €21,443 | €24,360 | +€2,917 | +13.6% |
| Other amounts payable | 47/48 | €38,649 | €48,154 | +€9,505 | +24.6% |
| Accrued charges and deferred income | 492/3 | €2,825 | €3,014 | +€189 | +6.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,252 | €24,252 | = | 0.0% |
| Other operating charges | 640/8 | €1,768 | €1,830 | +€62 | +3.5% |
| Gross operating margin | 9900 | €170,062 | €178,396 | +€8,334 | +4.9% |
| Operating profit (loss) | 9901 | €144,042 | €152,315 | +€8,272 | +5.7% |
| Financial income | 75/76B | €16,177 | €16,858 | +€681 | +4.2% |
| Recurring financial income | 75 | €16,177 | €16,858 | +€681 | +4.2% |
| Financial charges | 65/66B | €3,312 | €3,570 | +€258 | +7.8% |
| Recurring financial charges | 65 | €3,312 | €3,570 | +€258 | +7.8% |
| Profit (loss) for the period before taxes | 9903 | €156,907 | €165,603 | +€8,695 | +5.5% |
| Income taxes | 67/77 | €46,602 | €49,431 | +€2,829 | +6.1% |
| Profit (loss) for the period | 9904 | €110,305 | €116,172 | +€5,866 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,305 | €116,172 | +€5,866 | +5.3% |
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 29 September 2026 via checked.be.