Jagima: what changed
Two fiscal 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.
Jagima
Largest movements
- Cash +€56,720
up €56,720 (+33.5%), from €169,507 to €226,227
mainly Net result for the year (+€63,108) and Tax, wage and social debts (+€8,812)
- Tangible fixed assets -€6,926
down €6,926 (-39.3%), from €17,604 to €10,678
- Receivables within one year +€3,023
up €3,023 (+33.3%), from €9,079 to €12,102
of which Trade receivables: +€2,904
- Profit (loss) carried forward +€63,108
up €63,108 (+46.6%), from €135,452 to €198,560
- Other debts -€16,699
down €16,699 (-93.2%), from €17,909 to €1,210
- Tax, wage and social debts +€8,812
up €8,812 (+24.5%), from €35,929 to €44,741
of which Remuneration and social security: +€14,596
- Current portion of long-term debt -€3,581
no longer reported in 2025 (was €3,581)
- Gross operating margin +€9,266
up €9,266 (+11.8%), from €78,429 to €87,695
- Taxes +€1,848
up €1,848 (+12.7%), from €14,564 to €16,412
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.
Cash bridge derived
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 | €196,437 | €249,249 | +€52,813 | +26.9% |
| Fixed assets | 21/28 | €17,604 | €10,678 | -€6,926 | -39.3% |
| Tangible fixed assets | 22/27 | €17,604 | €10,678 | -€6,926 | -39.3% |
| Furniture and vehicles | 24 | €17,604 | €10,678 | -€6,926 | -39.3% |
| Current assets | 29/58 | €178,832 | €238,571 | +€59,738 | +33.4% |
| Amounts receivable within one year | 40/41 | €9,079 | €12,102 | +€3,023 | +33.3% |
| Trade receivables | 40 | €9,075 | €11,979 | +€2,904 | +32.0% |
| Other amounts receivable | 41 | €4 | €123 | +€119 | +3049.7% |
| Cash at bank and in hand | 54/58 | €169,507 | €226,227 | +€56,720 | +33.5% |
| Deferred charges and accrued income | 490/1 | €247 | €242 | -€5 | -1.9% |
| Total equity and liabilities | 10/49 | €196,437 | €249,249 | +€52,813 | +26.9% |
| Equity | 10/15 | €138,952 | €202,060 | +€63,108 | +45.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,452 | €198,560 | +€63,108 | +46.6% |
| Amounts payable | 17/49 | €57,485 | €47,189 | -€10,295 | -17.9% |
| Amounts payable within one year | 42/48 | €57,419 | €46,722 | -€10,697 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €3,581 | - | -€3,581 | |
| Trade debts | 44 | - | €771 | +€771 | |
| Suppliers | 440/4 | - | €771 | +€771 | |
| Taxes, remuneration and social security | 45 | €35,929 | €44,741 | +€8,812 | +24.5% |
| Taxes | 450/3 | €35,929 | €30,145 | -€5,784 | -16.1% |
| Remuneration and social security | 454/9 | - | €14,596 | +€14,596 | |
| Other amounts payable | 47/48 | €17,909 | €1,210 | -€16,699 | -93.2% |
| Accrued charges and deferred income | 492/3 | €66 | €467 | +€401 | +610.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,829 | €7,269 | +€439 | +6.4% |
| Other operating charges | 640/8 | €470 | €636 | +€166 | +35.4% |
| Gross operating margin | 9900 | €78,429 | €87,695 | +€9,266 | +11.8% |
| Operating profit (loss) | 9901 | €71,130 | €79,790 | +€8,660 | +12.2% |
| Financial income | 75/76B | €4 | €2 | -€1 | -37.4% |
| Recurring financial income | 75 | €4 | €2 | -€1 | -37.4% |
| Financial charges | 65/66B | €588 | €272 | -€316 | -53.7% |
| Recurring financial charges | 65 | €588 | €272 | -€316 | -53.7% |
| Profit (loss) for the period before taxes | 9903 | €70,545 | €79,520 | +€8,975 | +12.7% |
| Income taxes | 67/77 | €14,564 | €16,412 | +€1,848 | +12.7% |
| Profit (loss) for the period | 9904 | €55,982 | €63,108 | +€7,126 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,982 | €63,108 | +€7,126 | +12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.