JAEMY ALLIANCE: 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.
JAEMY ALLIANCE
Largest movements
- Cash -€15,777
down €15,777 (-57.2%), from €27,585 to €11,807
mainly Net result for the year (-€16,449) and Debts after one year (-€3,302)
- Receivables within one year +€945
up €945 (+81.6%), from €1,158 to €2,103
of which Other amounts receivable: +€1,071
- Profit (loss) carried forward -€16,449
down €16,449, from €10,360 to -€6,089
- Debts after one year -€3,302
no longer reported in 2025 (was €3,302)
- Trade debts +€2,590
up €2,590 (+73.1%), from €3,545 to €6,135
- Other debts +€2,181
up €2,181 (+141%), from €1,543 to €3,724
- Current portion of long-term debt +€495
up €495 (+17.6%), from €2,808 to €3,302
- Gross operating margin -€24,667
down €24,667, from €13,002 to -€11,665
- Taxes -€1,663
down €1,663, from €1,562 to -€101
- Other operating charges -€1,230
down €1,230 (-57.9%), from €2,124 to €894
- Financial charges +€587
up €587 (+19.8%), from €2,963 to €3,551
- Depreciation +€295
up €295 (+202%), from €145 to €440
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 | €44,413 | €29,607 | -€14,806 | -33.3% |
| Fixed assets | 21/28 | €2,055 | €1,615 | -€440 | -21.4% |
| Tangible fixed assets | 22/27 | €2,055 | €1,615 | -€440 | -21.4% |
| Furniture and vehicles | 24 | €2,055 | €1,615 | -€440 | -21.4% |
| Current assets | 29/58 | €42,359 | €27,992 | -€14,366 | -33.9% |
| Stocks and contracts in progress | 3 | €13,616 | €13,754 | +€138 | +1.0% |
| Stocks | 30/36 | €13,616 | €13,754 | +€138 | +1.0% |
| Amounts receivable within one year | 40/41 | €1,158 | €2,103 | +€945 | +81.6% |
| Trade receivables | 40 | €1,158 | €1,032 | -€125 | -10.8% |
| Other amounts receivable | 41 | - | €1,071 | +€1,071 | |
| Cash at bank and in hand | 54/58 | €27,585 | €11,807 | -€15,777 | -57.2% |
| Deferred charges and accrued income | 490/1 | - | €328 | +€328 | |
| Total equity and liabilities | 10/49 | €44,413 | €29,607 | -€14,806 | -33.3% |
| Equity | 10/15 | €30,360 | €13,911 | -€16,449 | -54.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,360 | -€6,089 | -€16,449 | |
| Amounts payable | 17/49 | €14,054 | €15,696 | +€1,642 | +11.7% |
| Amounts payable after more than one year | 17 | €3,302 | - | -€3,302 | |
| Financial debts | 170/4 | €3,302 | - | -€3,302 | |
| Amounts payable within one year | 42/48 | €10,751 | €15,696 | +€4,945 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | €2,808 | €3,302 | +€495 | +17.6% |
| Trade debts | 44 | €3,545 | €6,135 | +€2,590 | +73.1% |
| Suppliers | 440/4 | €3,545 | €6,135 | +€2,590 | +73.1% |
| Taxes, remuneration and social security | 45 | €2,855 | €2,534 | -€321 | -11.3% |
| Taxes | 450/3 | €2,855 | €2,534 | -€321 | -11.3% |
| Other amounts payable | 47/48 | €1,543 | €3,724 | +€2,181 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €440 | +€295 | +202% |
| Other operating charges | 640/8 | €2,124 | €894 | -€1,230 | -57.9% |
| Gross operating margin | 9900 | €13,002 | -€11,665 | -€24,667 | |
| Operating profit (loss) | 9901 | €10,732 | -€12,999 | -€23,731 | |
| Financial income | 75/76B | €1 | €0 | -€0 | -43.5% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -43.5% |
| Financial charges | 65/66B | €2,963 | €3,551 | +€587 | +19.8% |
| Recurring financial charges | 65 | €2,963 | €3,551 | +€587 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €7,769 | -€16,550 | -€24,319 | |
| Income taxes | 67/77 | €1,562 | -€101 | -€1,663 | |
| Profit (loss) for the period | 9904 | €6,207 | -€16,449 | -€22,656 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,207 | -€16,449 | -€22,656 |
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 17 October 2026 via checked.be.