JF JAMINET Avocat: 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.
JF JAMINET Avocat
Largest movements
- Cash +€30,058
up €30,058 (+32.8%), from €91,651 to €121,710
mainly Net result for the year (+€35,830) and Depreciation (+€12,151)
- Tangible fixed assets -€11,086
down €11,086 (-21.8%), from €50,839 to €39,753
of which Land and buildings: -€6,580
- Receivables within one year -€4,255
down €4,255 (-9.9%), from €43,184 to €38,929
of which Trade receivables: -€4,179
- Tax, wage and social debts +€8,985
up €8,985 (+60.5%), from €14,863 to €23,848
- Debts after one year -€8,749
down €8,749 (-40.4%), from €21,654 to €12,905
- Trade debts +€7,777
up €7,777 (+234%), from €3,318 to €11,095
- Reserves +€7,000
up €7,000 (+5.9%), from €118,860 to €125,860
- Other debts -€3,370
down €3,370 (-93.1%), from €3,621 to €251
- Gross operating margin +€15,088
up €15,088 (+29.6%), from €50,930 to €66,018
- Taxes +€2,901
up €2,901 (+26.1%), from €11,102 to €14,003
- Depreciation -€1,379
down €1,379 (-10.2%), from €13,531 to €12,151
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.
Derived cash bridge
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 | €186,647 | €200,570 | +€13,923 | +7.5% |
| Fixed assets | 21/28 | €50,839 | €39,753 | -€11,086 | -21.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €50,839 | €39,753 | -€11,086 | -21.8% |
| Land and buildings | 22 | €34,925 | €28,345 | -€6,580 | -18.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €15,914 | €11,408 | -€4,506 | -28.3% |
| Current assets | 29/58 | €135,808 | €160,818 | +€25,009 | +18.4% |
| Amounts receivable within one year | 40/41 | €43,184 | €38,929 | -€4,255 | -9.9% |
| Trade receivables | 40 | €38,756 | €34,577 | -€4,179 | -10.8% |
| Other amounts receivable | 41 | €4,428 | €4,352 | -€76 | -1.7% |
| Cash at bank and in hand | 54/58 | €91,651 | €121,710 | +€30,058 | +32.8% |
| Deferred charges and accrued income | 490/1 | €973 | €179 | -€794 | -81.6% |
| Total equity and liabilities | 10/49 | €186,647 | €200,570 | +€13,923 | +7.5% |
| Equity | 10/15 | €134,638 | €142,468 | +€7,830 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €118,860 | €125,860 | +€7,000 | +5.9% |
| Distributable reserves | 133 | €118,860 | €125,860 | +€7,000 | +5.9% |
| Profit (loss) carried forward | 14 | €3,378 | €4,208 | +€830 | +24.6% |
| Amounts payable | 17/49 | €52,009 | €58,103 | +€6,094 | +11.7% |
| Amounts payable after more than one year | 17 | €21,654 | €12,905 | -€8,749 | -40.4% |
| Financial debts | 170/4 | €21,654 | €12,905 | -€8,749 | -40.4% |
| Amounts payable within one year | 42/48 | €30,262 | €44,062 | +€13,800 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €8,461 | €8,749 | +€288 | +3.4% |
| Financial debts | 43 | - | €119 | +€119 | |
| Credit institutions | 430/8 | - | €119 | +€119 | |
| Trade debts | 44 | €3,318 | €11,095 | +€7,777 | +234% |
| Suppliers | 440/4 | €3,318 | €11,095 | +€7,777 | +234% |
| Taxes, remuneration and social security | 45 | €14,863 | €23,848 | +€8,985 | +60.5% |
| Taxes | 450/3 | €14,863 | €23,848 | +€8,985 | +60.5% |
| Other amounts payable | 47/48 | €3,621 | €251 | -€3,370 | -93.1% |
| Accrued charges and deferred income | 492/3 | €93 | €1,135 | +€1,042 | +1,116% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,531 | €12,151 | -€1,379 | -10.2% |
| Other operating charges | 640/8 | €1,331 | €849 | -€483 | -36.3% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | €61 | - | -€61 | |
| Gross operating margin | 9900 | €50,930 | €66,018 | +€15,088 | +29.6% |
| Operating profit (loss) | 9901 | €36,007 | €53,018 | +€17,011 | +47.2% |
| Financial income | 75/76B | €548 | €309 | -€240 | -43.7% |
| Recurring financial income | 75 | €548 | €309 | -€240 | -43.7% |
| Financial charges | 65/66B | €3,634 | €3,494 | -€140 | -3.8% |
| Recurring financial charges | 65 | €3,634 | €3,494 | -€140 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €32,921 | €49,833 | +€16,911 | +51.4% |
| Income taxes | 67/77 | €11,102 | €14,003 | +€2,901 | +26.1% |
| Profit (loss) for the period | 9904 | €21,819 | €35,830 | +€14,010 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,819 | €35,830 | +€14,010 | +64.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.