FRITUUR JAMI: 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.
FRITUUR JAMI
Largest movements
- Cash -€26,882
down €26,882 (-99.5%), from €27,017 to €135
mainly Net result for the year (-€13,238) and Investment in fixed assets (net) (-€11,836)
- Financial fixed assets +€7,479
up €7,479 (+36,664%), from €20 to €7,500
- Stocks and contracts -€6,000
no longer reported in 2024 (was €6,000)
- Receivables within one year +€4,355
up €4,355 (+34.8%), from €12,509 to €16,864
of which Other amounts receivable: +€3,581
- Tangible fixed assets +€3,939
up €3,939 (+35.2%), from €11,177 to €15,117
of which Other tangible fixed assets: +€5,617
- Profit (loss) carried forward -€13,238
down €13,238 (-2,874%), from -€461 to -€13,698
- Other debts +€5,495
up €5,495 (+112%), from €4,898 to €10,394
- Trade debts -€5,261
down €5,261 (-40.4%), from €13,019 to €7,758
- Tax, wage and social debts -€4,356
down €4,356 (-60.0%), from €7,260 to €2,905
of which Remuneration and social security: -€4,695
- Advances received +€751
up €751 (+28.9%), from €2,596 to €3,347
- Gross operating margin -€34,807
down €34,807 (-49.2%), from €70,774 to €35,967
- Staff costs -€14,082
down €14,082 (-23.7%), from €59,442 to €45,360
- Depreciation -€1,932
down €1,932 (-82.3%), from €2,348 to €417
- Other operating charges -€1,298
down €1,298 (-57.2%), from €2,271 to €972
- Financial charges +€1,248
up €1,248 (+119%), from €1,046 to €2,294
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 | €56,724 | €39,615 | -€17,109 | -30.2% |
| Fixed assets | 21/28 | €11,198 | €22,617 | +€11,419 | +102% |
| Tangible fixed assets | 22/27 | €11,177 | €15,117 | +€3,939 | +35.2% |
| Plant, machinery and equipment | 23 | €6,910 | €3,591 | -€3,319 | -48.0% |
| Furniture and vehicles | 24 | €528 | €2,170 | +€1,641 | +311% |
| Other tangible fixed assets | 26 | €3,739 | €9,356 | +€5,617 | +150% |
| Financial fixed assets | 28 | €20 | €7,500 | +€7,479 | +36,664% |
| Current assets | 29/58 | €45,526 | €16,998 | -€28,527 | -62.7% |
| Stocks and contracts in progress | 3 | €6,000 | - | -€6,000 | |
| Stocks | 30/36 | €6,000 | - | -€6,000 | |
| Amounts receivable within one year | 40/41 | €12,509 | €16,864 | +€4,355 | +34.8% |
| Trade receivables | 40 | €3,840 | €4,615 | +€774 | +20.2% |
| Other amounts receivable | 41 | €8,669 | €12,249 | +€3,581 | +41.3% |
| Cash at bank and in hand | 54/58 | €27,017 | €135 | -€26,882 | -99.5% |
| Total equity and liabilities | 10/49 | €56,724 | €39,615 | -€17,109 | -30.2% |
| Equity | 10/15 | €28,450 | €15,212 | -€13,238 | -46.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,310 | €10,310 | = | 0.0% |
| Distributable reserves | 133 | €10,310 | €10,310 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€461 | -€13,698 | -€13,238 | -2,874% |
| Amounts payable | 17/49 | €28,274 | €24,403 | -€3,871 | -13.7% |
| Amounts payable within one year | 42/48 | €27,774 | €24,403 | -€3,371 | -12.1% |
| Trade debts | 44 | €13,019 | €7,758 | -€5,261 | -40.4% |
| Suppliers | 440/4 | €13,019 | €7,758 | -€5,261 | -40.4% |
| Advances received on contracts in progress | 46 | €2,596 | €3,347 | +€751 | +28.9% |
| Taxes, remuneration and social security | 45 | €7,260 | €2,905 | -€4,356 | -60.0% |
| Taxes | 450/3 | €286 | €625 | +€339 | +119% |
| Remuneration and social security | 454/9 | €6,975 | €2,280 | -€4,695 | -67.3% |
| Other amounts payable | 47/48 | €4,898 | €10,394 | +€5,495 | +112% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €59,442 | €45,360 | -€14,082 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,348 | €417 | -€1,932 | -82.3% |
| Other operating charges | 640/8 | €2,271 | €972 | -€1,298 | -57.2% |
| Gross operating margin | 9900 | €70,774 | €35,967 | -€34,807 | -49.2% |
| Operating profit (loss) | 9901 | €6,714 | -€10,782 | -€17,496 | |
| Financial income | 75/76B | €112 | €0 | -€112 | -99.8% |
| Recurring financial income | 75 | €112 | €0 | -€112 | -99.8% |
| Financial charges | 65/66B | €1,046 | €2,294 | +€1,248 | +119% |
| Recurring financial charges | 65 | €1,046 | €2,294 | +€1,248 | +119% |
| Profit (loss) for the period before taxes | 9903 | €5,779 | -€13,076 | -€18,855 | |
| Income taxes | 67/77 | €153 | €162 | +€9 | +6.1% |
| Profit (loss) for the period | 9904 | €5,627 | -€13,238 | -€18,864 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,627 | -€13,238 | -€18,864 |
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 19 October 2026 via checked.be.