JAMS CONSULTING: 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.
JAMS CONSULTING
Largest movements
- Cash +€93,440
up €93,440 (+47.5%), from €196,570 to €290,011
mainly Net result for the year (+€70,056) and Depreciation (+€38,773)
- Tangible fixed assets -€38,773
down €38,773 (-6.0%), from €651,036 to €612,263
- Reserves +€65,000
up €65,000 (+17.2%), from €378,227 to €443,227
of which Distributable reserves: +€65,000
- Debts after one year -€25,254
down €25,254 (-5.6%), from €450,985 to €425,731
- Tax, wage and social debts +€23,825
up €23,825 (+24.2%), from €98,297 to €122,122
of which Taxes: +€17,508
- Other operating charges +€22,722
up €22,722 (+777%), from €2,924 to €25,647
- Gross operating margin +€18,883
up €18,883 (+5.2%), from €364,982 to €383,866
- Staff costs +€10,970
up €10,970 (+5.5%), from €199,611 to €210,581
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 | €1,010,832 | €1,077,181 | +€66,349 | +6.6% |
| Fixed assets | 21/28 | €651,036 | €612,263 | -€38,773 | -6.0% |
| Tangible fixed assets | 22/27 | €651,036 | €612,263 | -€38,773 | -6.0% |
| Land and buildings | 22 | €488,812 | €470,728 | -€18,084 | -3.7% |
| Plant, machinery and equipment | 23 | €134,054 | €117,042 | -€17,013 | -12.7% |
| Furniture and vehicles | 24 | €28,170 | €24,493 | -€3,676 | -13.1% |
| Current assets | 29/58 | €359,796 | €464,918 | +€105,122 | +29.2% |
| Amounts receivable within one year | 40/41 | €162,042 | €172,560 | +€10,518 | +6.5% |
| Trade receivables | 40 | €98,187 | €108,705 | +€10,518 | +10.7% |
| Other amounts receivable | 41 | €63,855 | €63,855 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €196,570 | €290,011 | +€93,440 | +47.5% |
| Deferred charges and accrued income | 490/1 | €1,183 | €2,347 | +€1,164 | +98.4% |
| Total equity and liabilities | 10/49 | €1,010,832 | €1,077,181 | +€66,349 | +6.6% |
| Equity | 10/15 | €417,638 | €487,694 | +€70,056 | +16.8% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €378,227 | €443,227 | +€65,000 | +17.2% |
| Tax-exempt reserves | 132 | €159,980 | €159,980 | = | 0.0% |
| Distributable reserves | 133 | €218,247 | €283,247 | +€65,000 | +29.8% |
| Profit (loss) carried forward | 14 | €32,811 | €37,867 | +€5,056 | +15.4% |
| Amounts payable | 17/49 | €593,194 | €589,486 | -€3,707 | -0.6% |
| Amounts payable after more than one year | 17 | €450,985 | €425,731 | -€25,254 | -5.6% |
| Financial debts | 170/4 | €450,985 | €425,731 | -€25,254 | -5.6% |
| Amounts payable within one year | 42/48 | €142,209 | €163,756 | +€21,547 | +15.2% |
| Current portion of amounts payable after more than one year | 42 | €24,949 | €25,254 | +€305 | +1.2% |
| Trade debts | 44 | €18,963 | €16,380 | -€2,583 | -13.6% |
| Suppliers | 440/4 | €18,963 | €16,380 | -€2,583 | -13.6% |
| Taxes, remuneration and social security | 45 | €98,297 | €122,122 | +€23,825 | +24.2% |
| Taxes | 450/3 | €55,476 | €72,984 | +€17,508 | +31.6% |
| Remuneration and social security | 454/9 | €42,820 | €49,137 | +€6,317 | +14.8% |
| Remuneration, social security and pensions | 62 | €199,611 | €210,581 | +€10,970 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,072 | €38,773 | -€1,299 | -3.2% |
| Other operating charges | 640/8 | €2,924 | €25,647 | +€22,722 | +777% |
| Gross operating margin | 9900 | €364,982 | €383,866 | +€18,883 | +5.2% |
| Operating profit (loss) | 9901 | €122,374 | €108,865 | -€13,510 | -11.0% |
| Financial income | 75/76B | €2,288 | €10 | -€2,278 | -99.6% |
| Recurring financial income | 75 | €2,288 | €10 | -€2,278 | -99.6% |
| Financial charges | 65/66B | €9,353 | €9,875 | +€522 | +5.6% |
| Recurring financial charges | 65 | €9,353 | €9,875 | +€522 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €115,309 | €99,000 | -€16,309 | -14.1% |
| Income taxes | 67/77 | €29,836 | €28,944 | -€892 | -3.0% |
| Profit (loss) for the period | 9904 | €85,473 | €70,056 | -€15,417 | -18.0% |
| Transfer to tax-exempt reserves | 689 | €70,000 | - | -€70,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,473 | €70,056 | +€54,583 | +353% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.