JAMTOV: 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.
JAMTOV
Largest movements
- Current investments +€9,301
new in 2025: €9,301
- Tangible fixed assets +€4,564
up €4,564 (+314.9%), from €1,450 to €6,014
of which Other tangible fixed assets: +€4,950
- Receivables after one year -€1,000
down €1,000 (-6.7%), from €15,000 to €14,000
- Other debts +€6,158
up €6,158 (+2161.0%), from €285 to €6,443
- Tax, wage and social debts +€2,356
up €2,356 (+24.3%), from €9,711 to €12,067
- Reserves +€2,040
up €2,040 (+6.7%), from €30,365 to €32,405
- Short-term financial debts +€1,252
up €1,252 (+81.8%), from €1,532 to €2,784
- Trade debts +€1,142
up €1,142 (+42.4%), from €2,692 to €3,834
- Financial charges +€1,565
up €1,565 (+1829.9%), from €86 to €1,651
- Depreciation -€628
down €628 (-62.0%), from €1,013 to €385
- Gross operating margin +€415
up €415 (+2.8%), from €14,856 to €15,270
- Financial income +€342
up €342 (+67.1%), from €510 to €852
- Taxes +€321
up €321 (+6.7%), from €4,790 to €5,112
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 | €48,384 | €61,333 | +€12,948 | +26.8% |
| Fixed assets | 21/28 | €1,450 | €6,014 | +€4,564 | +314.9% |
| Tangible fixed assets | 22/27 | €1,450 | €6,014 | +€4,564 | +314.9% |
| Plant, machinery and equipment | 23 | €722 | €337 | -€385 | -53.4% |
| Other tangible fixed assets | 26 | €727 | €5,677 | +€4,950 | +680.5% |
| Current assets | 29/58 | €46,935 | €55,319 | +€8,384 | +17.9% |
| Amounts receivable after more than one year | 29 | €15,000 | €14,000 | -€1,000 | -6.7% |
| Other amounts receivable | 291 | €15,000 | €14,000 | -€1,000 | -6.7% |
| Amounts receivable within one year | 40/41 | €22,500 | €22,442 | -€58 | -0.3% |
| Trade receivables | 40 | €22,500 | €14,250 | -€8,250 | -36.7% |
| Other amounts receivable | 41 | €0 | €8,192 | +€8,192 | |
| Current investments | 50/53 | - | €9,301 | +€9,301 | |
| Cash at bank and in hand | 54/58 | €6,727 | €6,718 | -€9 | -0.1% |
| Deferred charges and accrued income | 490/1 | €2,708 | €2,857 | +€149 | +5.5% |
| Total equity and liabilities | 10/49 | €48,384 | €61,333 | +€12,948 | +26.8% |
| Equity | 10/15 | €34,165 | €36,205 | +€2,040 | +6.0% |
| Contributions | 10/11 | €3,800 | €3,800 | = | 0.0% |
| Reserves | 13 | €30,365 | €32,405 | +€2,040 | +6.7% |
| Distributable reserves | 133 | €30,365 | €32,405 | +€2,040 | +6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,220 | €25,128 | +€10,908 | +76.7% |
| Amounts payable within one year | 42/48 | €14,220 | €25,128 | +€10,908 | +76.7% |
| Financial debts | 43 | €1,532 | €2,784 | +€1,252 | +81.8% |
| Credit institutions | 430/8 | €1,532 | €2,784 | +€1,252 | +81.8% |
| Trade debts | 44 | €2,692 | €3,834 | +€1,142 | +42.4% |
| Suppliers | 440/4 | €2,692 | €3,834 | +€1,142 | +42.4% |
| Taxes, remuneration and social security | 45 | €9,711 | €12,067 | +€2,356 | +24.3% |
| Taxes | 450/3 | €9,711 | €12,067 | +€2,356 | +24.3% |
| Other amounts payable | 47/48 | €285 | €6,443 | +€6,158 | +2161.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €385 | -€628 | -62.0% |
| Other operating charges | 640/8 | €387 | €491 | +€104 | +26.8% |
| Gross operating margin | 9900 | €14,856 | €15,270 | +€415 | +2.8% |
| Operating profit (loss) | 9901 | €13,455 | €14,394 | +€938 | +7.0% |
| Financial income | 75/76B | €510 | €852 | +€342 | +67.1% |
| Recurring financial income | 75 | €510 | €852 | +€342 | +67.1% |
| Financial charges | 65/66B | €86 | €1,651 | +€1,565 | +1829.9% |
| Recurring financial charges | 65 | €86 | €1,651 | +€1,565 | +1829.9% |
| Profit (loss) for the period before taxes | 9903 | €13,880 | €13,595 | -€285 | -2.1% |
| Income taxes | 67/77 | €4,790 | €5,112 | +€321 | +6.7% |
| Profit (loss) for the period | 9904 | €9,089 | €8,483 | -€606 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,089 | €8,483 | -€606 | -6.7% |
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 6 October 2026 via checked.be.