MAISON JAMAER: 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.
MAISON JAMAER
Largest movements
- Tangible fixed assets -€18,937
down €18,937 (-5.5%), from €341,569 to €322,632
- Receivables within one year -€9,116
down €9,116 (-94.8%), from €9,616 to €500
of which Trade receivables: -€9,459
- Profit (loss) carried forward -€28,484
down €28,484 (-62.6%), from -€45,514 to -€73,998
- Debts after one year -€21,059
down €21,059 (-6.1%), from €343,685 to €322,626
- Other debts +€19,594
up €19,594 (+155%), from €12,632 to €32,226
- Gross operating margin -€24,466
down €24,466, from €19,549 to -€4,917
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €353,329 | €323,132 | -€30,197 | -8.5% |
| Fixed assets | 21/28 | €341,569 | €322,632 | -€18,937 | -5.5% |
| Tangible fixed assets | 22/27 | €341,569 | €322,632 | -€18,937 | -5.5% |
| Land and buildings | 22 | €341,569 | €322,632 | -€18,937 | -5.5% |
| Current assets | 29/58 | €11,760 | €500 | -€11,260 | -95.8% |
| Amounts receivable within one year | 40/41 | €9,616 | €500 | -€9,116 | -94.8% |
| Trade receivables | 40 | €9,600 | €141 | -€9,459 | -98.5% |
| Other amounts receivable | 41 | €16 | €359 | +€343 | +2,179% |
| Cash at bank and in hand | 54/58 | €2,144 | - | -€2,144 | |
| Total equity and liabilities | 10/49 | €353,329 | €323,132 | -€30,197 | -8.5% |
| Equity | 10/15 | -€26,338 | -€54,823 | -€28,484 | -108% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €576 | €576 | = | 0.0% |
| Distributable reserves | 133 | €576 | €576 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,514 | -€73,998 | -€28,484 | -62.6% |
| Amounts payable | 17/49 | €379,667 | €377,955 | -€1,713 | -0.5% |
| Amounts payable after more than one year | 17 | €343,685 | €322,626 | -€21,059 | -6.1% |
| Financial debts | 170/4 | €343,685 | €322,626 | -€21,059 | -6.1% |
| Amounts payable within one year | 42/48 | €35,982 | €55,328 | +€19,346 | +53.8% |
| Current portion of amounts payable after more than one year | 42 | €22,463 | €21,059 | -€1,404 | -6.2% |
| Financial debts | 43 | - | €2,044 | +€2,044 | |
| Credit institutions | 430/8 | - | €2,044 | +€2,044 | |
| Trade debts | 44 | €888 | - | -€888 | |
| Suppliers | 440/4 | €888 | - | -€888 | |
| Other amounts payable | 47/48 | €12,632 | €32,226 | +€19,594 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,937 | €18,937 | = | 0.0% |
| Gross operating margin | 9900 | €19,549 | -€4,917 | -€24,466 | |
| Operating profit (loss) | 9901 | €612 | -€23,854 | -€24,466 | |
| Financial charges | 65/66B | €4,534 | €4,630 | +€96 | +2.1% |
| Recurring financial charges | 65 | €4,534 | €4,630 | +€96 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,923 | -€28,484 | -€24,562 | -626% |
| Profit (loss) for the period | 9904 | -€3,923 | -€28,484 | -€24,562 | -626% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,923 | -€28,484 | -€24,562 | -626% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.