JaJa: 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.
JaJa
Largest movements
- Cash -€73,067
down €73,067 (-49.0%), from €149,054 to €75,986
mainly Net result for the year (-€41,349) and Trade debts (-€38,288)
- Receivables within one year +€26,608
up €26,608 (+11.4%), from €232,756 to €259,364
of which Trade receivables: +€22,382
- Tangible fixed assets -€15,917
down €15,917 (-36.5%), from €43,580 to €27,662
of which Furniture and vehicles: -€10,942
- Deferred charges and accrued income -€15,554
down €15,554 (-53.1%), from €29,272 to €13,718
- Trade debts -€38,288
down €38,288 (-32.6%), from €117,563 to €79,275
- Reserves -€22,570
down €22,570 (-6.9%), from €327,660 to €305,091
of which Distributable reserves: -€22,570
- Profit (loss) carried forward -€18,779
down €18,779, from €0 to -€18,779
- Tax, wage and social debts +€7,729
up €7,729 (+14.8%), from €52,095 to €59,824
of which Taxes: +€12,755
- Current portion of long-term debt -€5,948
down €5,948 (-100.0%), from €5,948 to €0
- Gross operating margin -€58,008
down €58,008 (-13.6%), from €425,636 to €367,629
- Staff costs -€52,992
down €52,992 (-12.0%), from €442,151 to €389,159
- Depreciation -€6,945
down €6,945 (-36.8%), from €18,892 to €11,947
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 | €522,115 | €444,183 | -€77,931 | -14.9% |
| Fixed assets | 21/28 | €111,033 | €95,115 | -€15,917 | -14.3% |
| Intangible fixed assets | 21 | €67,453 | €67,453 | = | 0.0% |
| Tangible fixed assets | 22/27 | €43,580 | €27,662 | -€15,917 | -36.5% |
| Furniture and vehicles | 24 | €18,893 | €7,951 | -€10,942 | -57.9% |
| Other tangible fixed assets | 26 | €24,687 | €19,712 | -€4,976 | -20.2% |
| Current assets | 29/58 | €411,082 | €349,068 | -€62,014 | -15.1% |
| Amounts receivable within one year | 40/41 | €232,756 | €259,364 | +€26,608 | +11.4% |
| Trade receivables | 40 | €232,756 | €255,139 | +€22,382 | +9.6% |
| Other amounts receivable | 41 | - | €4,225 | +€4,225 | |
| Cash at bank and in hand | 54/58 | €149,054 | €75,986 | -€73,067 | -49.0% |
| Deferred charges and accrued income | 490/1 | €29,272 | €13,718 | -€15,554 | -53.1% |
| Total equity and liabilities | 10/49 | €522,115 | €444,183 | -€77,931 | -14.9% |
| Equity | 10/15 | €346,260 | €304,912 | -€41,349 | -11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €327,660 | €305,091 | -€22,570 | -6.9% |
| Tax-exempt reserves | 132 | €27,111 | €27,111 | = | 0.0% |
| Distributable reserves | 133 | €300,550 | €277,980 | -€22,570 | -7.5% |
| Profit (loss) carried forward | 14 | €0 | -€18,779 | -€18,779 | |
| Amounts payable | 17/49 | €175,854 | €139,272 | -€36,583 | -20.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €175,790 | €139,150 | -€36,641 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €5,948 | €0 | -€5,948 | -100.0% |
| Trade debts | 44 | €117,563 | €79,275 | -€38,288 | -32.6% |
| Suppliers | 440/4 | €117,563 | €79,275 | -€38,288 | -32.6% |
| Taxes, remuneration and social security | 45 | €52,095 | €59,824 | +€7,729 | +14.8% |
| Taxes | 450/3 | €8,739 | €21,494 | +€12,755 | +146.0% |
| Remuneration and social security | 454/9 | €43,356 | €38,331 | -€5,026 | -11.6% |
| Other amounts payable | 47/48 | €185 | €50 | -€134 | -72.8% |
| Accrued charges and deferred income | 492/3 | €64 | €122 | +€58 | +90.1% |
| Remuneration, social security and pensions | 62 | €442,151 | €389,159 | -€52,992 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,892 | €11,947 | -€6,945 | -36.8% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Non-recurring operating charges | 66A | €0 | €3,970 | +€3,970 | |
| Gross operating margin | 9900 | €425,636 | €367,629 | -€58,008 | -13.6% |
| Operating profit (loss) | 9901 | -€35,935 | -€37,992 | -€2,057 | -5.7% |
| Financial income | 75/76B | €213 | €0 | -€213 | -100.0% |
| Recurring financial income | 75 | €213 | €0 | -€213 | -100.0% |
| Financial charges | 65/66B | €3,308 | €2,754 | -€554 | -16.8% |
| Recurring financial charges | 65 | €3,308 | €2,754 | -€554 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,029 | -€40,745 | -€1,716 | -4.4% |
| Income taxes | 67/77 | €522 | €603 | +€81 | +15.6% |
| Profit (loss) for the period | 9904 | -€39,551 | -€41,349 | -€1,798 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,551 | -€41,349 | -€1,798 | -4.5% |
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 11 October 2026 via checked.be.