LEDERWAREN JAMA: 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.
LEDERWAREN JAMA
Largest movements
- Stocks and contracts -€8,635
down €8,635 (-4.2%), from €207,357 to €198,722
- Tangible fixed assets -€4,827
down €4,827 (-29.0%), from €16,653 to €11,826
of which Furniture and vehicles: -€4,000
- Receivables within one year +€4,598
up €4,598 (+104%), from €4,438 to €9,036
of which Other amounts receivable: +€4,313
- Accrued charges and deferred income -€28,272
down €28,272 (-99.3%), from €28,483 to €212
- Trade debts +€11,311
up €11,311 (+10.6%), from €106,906 to €118,217
- Tax, wage and social debts +€8,979
up €8,979 (+115%), from €7,777 to €16,755
of which Taxes: +€7,693
- Gross operating margin -€16,917
down €16,917 (-21.8%), from €77,622 to €60,705
- Taxes -€7,664
down €7,664 (-75.6%), from €10,137 to €2,473
- Staff costs +€6,166
up €6,166 (+13.4%), from €46,032 to €52,199
- Write-downs +€1,996
up €1,996 (+35.0%), from -€5,697 to -€3,701
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 | €343,876 | €332,423 | -€11,453 | -3.3% |
| Fixed assets | 21/28 | €18,672 | €13,845 | -€4,827 | -25.9% |
| Tangible fixed assets | 22/27 | €16,653 | €11,826 | -€4,827 | -29.0% |
| Plant, machinery and equipment | 23 | €780 | €2,811 | +€2,031 | +260% |
| Furniture and vehicles | 24 | €11,710 | €7,710 | -€4,000 | -34.2% |
| Other tangible fixed assets | 26 | €4,162 | €1,305 | -€2,858 | -68.7% |
| Financial fixed assets | 28 | €2,019 | €2,019 | = | 0.0% |
| Current assets | 29/58 | €325,204 | €318,578 | -€6,626 | -2.0% |
| Stocks and contracts in progress | 3 | €207,357 | €198,722 | -€8,635 | -4.2% |
| Stocks | 30/36 | €207,357 | €198,722 | -€8,635 | -4.2% |
| Amounts receivable within one year | 40/41 | €4,438 | €9,036 | +€4,598 | +104% |
| Trade receivables | 40 | €515 | €800 | +€286 | +55.5% |
| Other amounts receivable | 41 | €3,923 | €8,236 | +€4,313 | +110% |
| Cash at bank and in hand | 54/58 | €111,769 | €108,491 | -€3,279 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,640 | €2,330 | +€690 | +42.1% |
| Total equity and liabilities | 10/49 | €343,876 | €332,423 | -€11,453 | -3.3% |
| Equity | 10/15 | €186,256 | €186,241 | -€15 | 0.0% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €123,756 | €123,741 | -€15 | 0.0% |
| Distributable reserves | 133 | €123,756 | €123,741 | -€15 | 0.0% |
| Amounts payable | 17/49 | €157,619 | €146,182 | -€11,437 | -7.3% |
| Amounts payable after more than one year | 17 | €10,998 | €8,849 | -€2,149 | -19.5% |
| Financial debts | 170/4 | €10,998 | €8,849 | -€2,149 | -19.5% |
| Amounts payable within one year | 42/48 | €118,138 | €137,121 | +€18,983 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €1,990 | €2,149 | +€159 | +8.0% |
| Trade debts | 44 | €106,906 | €118,217 | +€11,311 | +10.6% |
| Suppliers | 440/4 | €106,906 | €118,217 | +€11,311 | +10.6% |
| Taxes, remuneration and social security | 45 | €7,777 | €16,755 | +€8,979 | +115% |
| Taxes | 450/3 | €4,153 | €11,845 | +€7,693 | +185% |
| Remuneration and social security | 454/9 | €3,624 | €4,910 | +€1,286 | +35.5% |
| Other amounts payable | 47/48 | €1,465 | €0 | -€1,465 | -100% |
| Accrued charges and deferred income | 492/3 | €28,483 | €212 | -€28,272 | -99.3% |
| Remuneration, social security and pensions | 62 | €46,032 | €52,199 | +€6,166 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,548 | €7,300 | -€248 | -3.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,697 | -€3,701 | +€1,996 | +35.0% |
| Other operating charges | 640/8 | €1,024 | €1,185 | +€160 | +15.6% |
| Gross operating margin | 9900 | €77,622 | €60,705 | -€16,917 | -21.8% |
| Operating profit (loss) | 9901 | €28,714 | €3,722 | -€24,991 | -87.0% |
| Financial income | 75/76B | €1,218 | €459 | -€759 | -62.3% |
| Recurring financial income | 75 | €1,218 | €459 | -€759 | -62.3% |
| Financial charges | 65/66B | €2,412 | €1,724 | -€688 | -28.5% |
| Recurring financial charges | 65 | €2,412 | €1,724 | -€688 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €27,519 | €2,457 | -€25,062 | -91.1% |
| Income taxes | 67/77 | €10,137 | €2,473 | -€7,664 | -75.6% |
| Profit (loss) for the period | 9904 | €17,382 | -€15 | -€17,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,382 | -€15 | -€17,398 |
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 29 October 2026 via checked.be.