JAUMSY: what changed
What changed
JAUMSY
filed annual accounts (NBB)
Net result for the year
€1,152
2024 · -€65,310+€66,461
Equity
€66,150
2024 · €64,998+€1,152
Cash
€2,282
2024 · €7,759-€5,478
Balance sheet total
€869,485
2024 · €881,610-€12,125
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€36,862
down €36,862 (-6.1%), from €600,182 to €563,320
- Other debts +€19,817
up €19,817 (+20.7%), from €95,891 to €115,707
- Profit (loss) carried forward +€9,466
up €9,466 (+4.9%), from -€191,380 to -€181,914
Income statement
- Write-downs -€38,067
no longer reported in 2025 (was €38,067)
- Depreciation -€23,845
down €23,845 (-43.3%), from €55,087 to €31,241
- Gross operating margin +€6,228
up €6,228 (+15.7%), from €39,545 to €45,774
- Financial charges +€1,212
up €1,212 (+11.6%), from €10,489 to €11,701
- Other operating charges +€490
up €490 (+12.3%), from €3,996 to €4,486
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.
Result 2024
-€65,310
Gross operating margin
+€6,228
Depreciation
+€23,845
Write-downs
+€38,067
Other operating charges
-€490
Financial income
+€22
Financial charges
-€1,212
Result 2025
€1,152
raises the resultlowers the result
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.
From operations
+€53,433
Investment
-€23,337
Financing
-€35,574
Cash 2024
€7,759
From operations (derived)
+€53,433
Net result for the year
+€1,152
Depreciation
+€31,241
Receivables within one year
-€5
Deferred charges and accrued income
-€1,252
Provisions
-€2,771
Trade debts
+€1,166
Tax, wage and social debts
+€4,086
Other debts
+€19,817
Investment (derived)
-€23,337
Investment in fixed assets (net)
-€23,337
Financing
-€35,574
Debts after one year
-€36,862
Current portion of long-term debt
+€4,021
Short-term financial debts
-€2,733
Cash 2025
€2,282
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €881,610 | €869,485 | -€12,125 | -1.4% |
| Fixed assets | 21/28 | €873,159 | €865,254 | -€7,905 | -0.9% |
| Tangible fixed assets | 22/27 | €872,919 | €865,164 | -€7,755 | -0.9% |
| Land and buildings | 22 | €872,919 | €865,164 | -€7,755 | -0.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €240 | €90 | -€150 | -62.5% |
| Current assets | 29/58 | €8,452 | €4,231 | -€4,221 | -49.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €4 | €8 | +€5 | +129% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €4 | €8 | +€5 | +129% |
| Cash at bank and in hand | 54/58 | €7,759 | €2,282 | -€5,478 | -70.6% |
| Deferred charges and accrued income | 490/1 | €689 | €1,941 | +€1,252 | +182% |
| Total equity and liabilities | 10/49 | €881,610 | €869,485 | -€12,125 | -1.4% |
| Equity | 10/15 | €64,998 | €66,150 | +€1,152 | +1.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €243,878 | €235,564 | -€8,314 | -3.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €242,018 | €233,704 | -€8,314 | -3.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,380 | -€181,914 | +€9,466 | +4.9% |
| Provisions and deferred taxes | 16 | €80,673 | €77,901 | -€2,771 | -3.4% |
| Deferred taxes | 168 | €80,673 | €77,901 | -€2,771 | -3.4% |
| Amounts payable | 17/49 | €735,940 | €725,434 | -€10,506 | -1.4% |
| Amounts payable after more than one year | 17 | €600,182 | €563,320 | -€36,862 | -6.1% |
| Financial debts | 170/4 | €600,182 | €563,320 | -€36,862 | -6.1% |
| Amounts payable within one year | 42/48 | €135,758 | €162,114 | +€26,356 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €29,344 | €33,365 | +€4,021 | +13.7% |
| Financial debts | 43 | €9,653 | €6,919 | -€2,733 | -28.3% |
| Credit institutions | 430/8 | €9,653 | €6,919 | -€2,733 | -28.3% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €871 | €2,036 | +€1,166 | +134% |
| Suppliers | 440/4 | €871 | €2,036 | +€1,166 | +134% |
| Taxes, remuneration and social security | 45 | - | €4,086 | +€4,086 | |
| Taxes | 450/3 | - | €4,086 | +€4,086 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €95,891 | €115,707 | +€19,817 | +20.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,087 | €31,241 | -€23,845 | -43.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,067 | - | -€38,067 | |
| Other operating charges | 640/8 | €3,996 | €4,486 | +€490 | +12.3% |
| Gross operating margin | 9900 | €39,545 | €45,774 | +€6,228 | +15.7% |
| Operating profit (loss) | 9901 | -€57,605 | €10,046 | +€67,651 | |
| Financial income | 75/76B | €13 | €35 | +€22 | +176% |
| Recurring financial income | 75 | €13 | €35 | +€22 | +176% |
| Financial charges | 65/66B | €10,489 | €11,701 | +€1,212 | +11.6% |
| Recurring financial charges | 65 | €10,489 | €11,701 | +€1,212 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | -€68,081 | -€1,620 | +€66,461 | +97.6% |
| Transfer from deferred taxes | 780 | €2,771 | €2,771 | = | 0.0% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€65,310 | €1,152 | +€66,461 | |
| Transfer from tax-exempt reserves | 789 | €8,314 | €8,314 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,996 | €9,466 | +€66,461 |
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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 2 November 2026 via checked.be.