JAUMOTTE JEROME: what changed
JAUMOTTE JEROME
Largest movements
- Tangible fixed assets -€49,350
down €49,350 (-6.4%), from €774,942 to €725,592
- Receivables within one year +€48,931
up €48,931 (+139%), from €35,307 to €84,238
- Cash +€35,824
up €35,824 (+46.5%), from €77,024 to €112,848
mainly Net result for the year (+€92,295) and Depreciation (+€51,522)
- Reserves +€67,000
up €67,000 (+24.0%), from €278,755 to €345,755
of which Distributable reserves: +€67,000
- Debts after one year -€49,924
down €49,924 (-11.5%), from €434,077 to €384,152
- Tax, wage and social debts +€14,436
up €14,436 (+251%), from €5,760 to €20,196
- Gross operating margin +€27,052
up €27,052 (+15.7%), from €172,243 to €199,295
- Taxes +€9,346
up €9,346 (+29.5%), from €31,675 to €41,021
- Depreciation +€4,728
up €4,728 (+10.1%), from €46,795 to €51,522
- Other operating charges -€2,326
down €2,326 (-35.9%), from €6,473 to €4,147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,273 | €923,818 | +€36,545 | +4.1% |
| Fixed assets | 21/28 | €774,942 | €725,592 | -€49,350 | -6.4% |
| Tangible fixed assets | 22/27 | €774,942 | €725,592 | -€49,350 | -6.4% |
| Land and buildings | 22 | €646,522 | €623,204 | -€23,318 | -3.6% |
| Plant, machinery and equipment | 23 | €54,606 | €46,725 | -€7,881 | -14.4% |
| Furniture and vehicles | 24 | €73,814 | €55,663 | -€18,151 | -24.6% |
| Current assets | 29/58 | €112,331 | €198,226 | +€85,895 | +76.5% |
| Amounts receivable within one year | 40/41 | €35,307 | €84,238 | +€48,931 | +139% |
| Other amounts receivable | 41 | €35,307 | €84,238 | +€48,931 | +139% |
| Cash at bank and in hand | 54/58 | €77,024 | €112,848 | +€35,824 | +46.5% |
| Deferred charges and accrued income | 490/1 | - | €1,140 | +€1,140 | |
| Total equity and liabilities | 10/49 | €887,273 | €923,818 | +€36,545 | +4.1% |
| Equity | 10/15 | €394,104 | €461,399 | +€67,295 | +17.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €278,755 | €345,755 | +€67,000 | +24.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €276,900 | €343,900 | +€67,000 | +24.2% |
| Profit (loss) carried forward | 14 | €96,799 | €97,094 | +€295 | +0.3% |
| Amounts payable | 17/49 | €493,169 | €462,419 | -€30,750 | -6.2% |
| Amounts payable after more than one year | 17 | €434,077 | €384,152 | -€49,924 | -11.5% |
| Financial debts | 170/4 | €434,077 | €384,152 | -€49,924 | -11.5% |
| Amounts payable within one year | 42/48 | €59,092 | €78,267 | +€19,174 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €48,880 | €49,924 | +€1,044 | +2.1% |
| Trade debts | 44 | €4,452 | €8,146 | +€3,694 | +83.0% |
| Suppliers | 440/4 | €4,452 | €8,146 | +€3,694 | +83.0% |
| Taxes, remuneration and social security | 45 | €5,760 | €20,196 | +€14,436 | +251% |
| Taxes | 450/3 | €5,760 | €20,196 | +€14,436 | +251% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,795 | €51,522 | +€4,728 | +10.1% |
| Other operating charges | 640/8 | €6,473 | €4,147 | -€2,326 | -35.9% |
| Gross operating margin | 9900 | €172,243 | €199,295 | +€27,052 | +15.7% |
| Operating profit (loss) | 9901 | €118,975 | €143,626 | +€24,650 | +20.7% |
| Financial charges | 65/66B | €10,345 | €10,310 | -€35 | -0.3% |
| Recurring financial charges | 65 | €10,345 | €10,310 | -€35 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €108,631 | €133,316 | +€24,685 | +22.7% |
| Income taxes | 67/77 | €31,675 | €41,021 | +€9,346 | +29.5% |
| Profit (loss) for the period | 9904 | €76,956 | €92,295 | +€15,339 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,956 | €92,295 | +€15,339 | +19.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.