JAZRI SAM: 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.
JAZRI SAM
Largest movements
- Cash +€24,402
up €24,402 (+624%), from €3,908 to €28,310
mainly Net result for the year (+€17,121) and Receivables within one year (+€3,365)
- Receivables within one year -€3,365
down €3,365 (-17.6%), from €19,162 to €15,798
of which Other amounts receivable: -€2,811
- Profit (loss) carried forward +€17,121
up €17,121, from -€15,873 to €1,248
- Trade debts +€2,326
up €2,326 (+266%), from €874 to €3,200
- Contributions +€1,860
up €1,860 (+30.0%), from €6,197 to €8,057
- Reserves -€1,860
down €1,860 (-5.5%), from €33,560 to €31,700
of which Non-distributable reserves: -€1,860
- Tax, wage and social debts +€1,352
up €1,352 (+36,049%), from €4 to €1,356
- Gross operating margin +€16,943
up €16,943 (+337%), from €5,024 to €21,967
- Turnover +€12,423
up €12,423 (+23.5%), from €52,826 to €65,249
- Purchases and services -€5,669
down €5,669 (-11.6%), from €48,952 to €43,282
- Taxes +€3,204
new in 2024: €3,204
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.
Derived cash bridge
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 | €24,763 | €45,561 | +€20,798 | +84.0% |
| Fixed assets | 21/28 | €1,322 | €1,139 | -€183 | -13.8% |
| Tangible fixed assets | 22/27 | €1,297 | €1,114 | -€183 | -14.1% |
| Plant, machinery and equipment | 23 | €1,297 | €1,114 | -€183 | -14.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €23,441 | €44,422 | +€20,981 | +89.5% |
| Stocks and contracts in progress | 3 | €372 | - | -€372 | |
| Stocks | 30/36 | €372 | - | -€372 | |
| Amounts receivable within one year | 40/41 | €19,162 | €15,798 | -€3,365 | -17.6% |
| Trade receivables | 40 | €553 | - | -€553 | |
| Other amounts receivable | 41 | €18,609 | €15,798 | -€2,811 | -15.1% |
| Cash at bank and in hand | 54/58 | €3,908 | €28,310 | +€24,402 | +624% |
| Deferred charges and accrued income | 490/1 | - | €315 | +€315 | |
| Total equity and liabilities | 10/49 | €24,763 | €45,561 | +€20,798 | +84.0% |
| Equity | 10/15 | €23,885 | €41,006 | +€17,121 | +71.7% |
| Contributions | 10/11 | €6,197 | €8,057 | +€1,860 | +30.0% |
| Contributions outside capital | 11 | €6,197 | - | -€6,197 | |
| Other | 1109/19 | €6,197 | - | -€6,197 | |
| Reserves | 13 | €33,560 | €31,700 | -€1,860 | -5.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €31,700 | €31,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,873 | €1,248 | +€17,121 | |
| Amounts payable | 17/49 | €878 | €4,556 | +€3,677 | +419% |
| Amounts payable within one year | 42/48 | €878 | €4,556 | +€3,677 | +419% |
| Trade debts | 44 | €874 | €3,200 | +€2,326 | +266% |
| Suppliers | 440/4 | €874 | €3,200 | +€2,326 | +266% |
| Taxes, remuneration and social security | 45 | €4 | €1,356 | +€1,352 | +36,049% |
| Taxes | 450/3 | €4 | €1,356 | +€1,352 | +36,049% |
| Turnover | 70 | €52,826 | €65,249 | +€12,423 | +23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €48,952 | €43,282 | -€5,669 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €183 | = | 0.0% |
| Other operating charges | 640/8 | €728 | €741 | +€13 | +1.8% |
| Non-recurring operating charges | 66A | €180 | - | -€180 | |
| Gross operating margin | 9900 | €5,024 | €21,967 | +€16,943 | +337% |
| Operating profit (loss) | 9901 | €3,933 | €21,043 | +€17,110 | +435% |
| Financial income | 75/76B | €0 | €171 | +€171 | +1,710,200% |
| Recurring financial income | 75 | €0 | €171 | +€171 | +1,710,200% |
| Financial charges | 65/66B | €1,213 | €889 | -€324 | -26.7% |
| Recurring financial charges | 65 | €1,213 | €889 | -€324 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €2,719 | €20,325 | +€17,606 | +647% |
| Income taxes | 67/77 | - | €3,204 | +€3,204 | |
| Profit (loss) for the period | 9904 | €2,719 | €17,121 | +€14,402 | +530% |
| Profit (loss) for the period to be appropriated | 9905 | €2,719 | €17,121 | +€14,402 | +530% |
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 15 October 2026 via checked.be.