JAMUNA: 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.
JAMUNA
Largest movements
- Receivables within one year +€75,040
up €75,040 (+33.7%), from €222,935 to €297,975
of which Trade receivables: +€61,621
- Cash +€39,178
up €39,178 (+507.6%), from €7,718 to €46,896
mainly Net result for the year (+€82,232) and Tax, wage and social debts (+€19,881)
- Profit (loss) carried forward +€82,232
up €82,232 (+600.0%), from €13,705 to €95,936
- Tax, wage and social debts +€19,881
up €19,881 (+54.9%), from €36,228 to €56,109
of which Taxes: +€19,880
- Short-term financial debts +€5,401
new in 2024: €5,401
- Trade debts +€5,048
up €5,048 (+46.4%), from €10,882 to €15,930
- Gross operating margin +€49,183
up €49,183 (+44.3%), from €111,102 to €160,285
- Staff costs -€16,207
down €16,207 (-24.0%), from €67,584 to €51,378
- Taxes +€14,847
up €14,847 (+88.1%), from €16,851 to €31,697
- Other operating charges +€2,958
up €2,958 (+379.5%), from €779 to €3,738
- Financial income +€2,718
up €2,718 (+24.9%), from €10,906 to €13,623
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.
Cash bridge derived
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 | €247,259 | €357,406 | +€110,147 | +44.5% |
| Fixed assets | 21/28 | €14,766 | €11,850 | -€2,915 | -19.7% |
| Tangible fixed assets | 22/27 | €10,084 | €7,168 | -€2,915 | -28.9% |
| Land and buildings | 22 | - | €1,596 | +€1,596 | |
| Plant, machinery and equipment | 23 | €2,436 | €1,317 | -€1,119 | -45.9% |
| Furniture and vehicles | 24 | €7,647 | €4,255 | -€3,393 | -44.4% |
| Financial fixed assets | 28 | €4,682 | €4,682 | = | 0.0% |
| Current assets | 29/58 | €232,494 | €345,556 | +€113,063 | +48.6% |
| Stocks and contracts in progress | 3 | €1,199 | €685 | -€514 | -42.8% |
| Stocks | 30/36 | €1,199 | €685 | -€514 | -42.8% |
| Amounts receivable within one year | 40/41 | €222,935 | €297,975 | +€75,040 | +33.7% |
| Trade receivables | 40 | €1,715 | €63,336 | +€61,621 | +3593.0% |
| Other amounts receivable | 41 | €221,220 | €234,639 | +€13,419 | +6.1% |
| Cash at bank and in hand | 54/58 | €7,718 | €46,896 | +€39,178 | +507.6% |
| Deferred charges and accrued income | 490/1 | €642 | - | -€642 | |
| Total equity and liabilities | 10/49 | €247,259 | €357,406 | +€110,147 | +44.5% |
| Equity | 10/15 | €197,734 | €279,966 | +€82,232 | +41.6% |
| Contributions | 10/11 | €39,600 | €39,600 | = | 0.0% |
| Reserves | 13 | €144,429 | €144,429 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,360 | €4,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,360 | €4,360 | = | 0.0% |
| Distributable reserves | 133 | €140,069 | €140,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,705 | €95,936 | +€82,232 | +600.0% |
| Amounts payable | 17/49 | €49,525 | €77,441 | +€27,916 | +56.4% |
| Amounts payable within one year | 42/48 | €47,111 | €77,441 | +€30,330 | +64.4% |
| Financial debts | 43 | - | €5,401 | +€5,401 | |
| Credit institutions | 430/8 | - | €5,401 | +€5,401 | |
| Trade debts | 44 | €10,882 | €15,930 | +€5,048 | +46.4% |
| Suppliers | 440/4 | €10,882 | €15,930 | +€5,048 | +46.4% |
| Taxes, remuneration and social security | 45 | €36,228 | €56,109 | +€19,881 | +54.9% |
| Taxes | 450/3 | €32,659 | €52,539 | +€19,880 | +60.9% |
| Remuneration and social security | 454/9 | €3,570 | €3,570 | +€1 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,414 | - | -€2,414 | |
| Remuneration, social security and pensions | 62 | €67,584 | €51,378 | -€16,207 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,288 | €4,565 | +€278 | +6.5% |
| Other operating charges | 640/8 | €779 | €3,738 | +€2,958 | +379.5% |
| Gross operating margin | 9900 | €111,102 | €160,285 | +€49,183 | +44.3% |
| Operating profit (loss) | 9901 | €38,451 | €100,605 | +€62,154 | +161.6% |
| Financial income | 75/76B | €10,906 | €13,623 | +€2,718 | +24.9% |
| Recurring financial income | 75 | €10,906 | €13,623 | +€2,718 | +24.9% |
| Financial charges | 65/66B | €2,313 | €299 | -€2,014 | -87.1% |
| Recurring financial charges | 65 | €2,313 | €299 | -€2,014 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €47,043 | €113,929 | +€66,885 | +142.2% |
| Income taxes | 67/77 | €16,851 | €31,697 | +€14,847 | +88.1% |
| Profit (loss) for the period | 9904 | €30,193 | €82,232 | +€52,039 | +172.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,193 | €82,232 | +€52,039 | +172.4% |
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 12 October 2026 via checked.be.