JAJAMA: 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.
JAJAMA
Largest movements
- Receivables within one year +€20,815
up €20,815 (+67.6%), from €30,807 to €51,622
of which Other amounts receivable: +€27,828
- Tangible fixed assets -€5,433
down €5,433 (-53.6%), from €10,129 to €4,696
of which Furniture and vehicles: -€3,603
- Cash +€1,716
up €1,716 (+81.2%), from €2,112 to €3,829
mainly Debts after one year (+€25,000) and Depreciation (+€5,433)
- Debts after one year +€25,000
new in 2025: €25,000
- Trade debts -€7,735
down €7,735 (-51.4%), from €15,059 to €7,324
- Tax, wage and social debts +€2,028
up €2,028 (+23.5%), from €8,640 to €10,667
of which Taxes: +€2,529
- Accrued charges and deferred income -€1,581
no longer reported in 2025 (was €1,581)
- Staff costs -€15,549
no longer reported in 2025 (was €15,549)
- Gross operating margin -€14,324
down €14,324 (-54.1%), from €26,454 to €12,130
- Depreciation -€1,769
down €1,769 (-24.6%), from €7,202 to €5,433
- Financial charges +€949
up €949 (+34.7%), from €2,733 to €3,682
- Taxes +€872
up €872 (+104.3%), from €835 to €1,707
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 | €49,373 | €66,471 | +€17,098 | +34.6% |
| Fixed assets | 21/28 | €16,454 | €11,021 | -€5,433 | -33.0% |
| Tangible fixed assets | 22/27 | €10,129 | €4,696 | -€5,433 | -53.6% |
| Plant, machinery and equipment | 23 | €4,840 | €3,010 | -€1,830 | -37.8% |
| Furniture and vehicles | 24 | €5,289 | €1,687 | -€3,603 | -68.1% |
| Financial fixed assets | 28 | €6,325 | €6,325 | = | 0.0% |
| Current assets | 29/58 | €32,919 | €55,450 | +€22,531 | +68.4% |
| Amounts receivable within one year | 40/41 | €30,807 | €51,622 | +€20,815 | +67.6% |
| Trade receivables | 40 | €7,992 | €979 | -€7,014 | -87.8% |
| Other amounts receivable | 41 | €22,815 | €50,643 | +€27,828 | +122.0% |
| Cash at bank and in hand | 54/58 | €2,112 | €3,829 | +€1,716 | +81.2% |
| Total equity and liabilities | 10/49 | €49,373 | €66,471 | +€17,098 | +34.6% |
| Equity | 10/15 | €24,093 | €23,480 | -€614 | -2.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €20,593 | €19,980 | -€614 | -3.0% |
| Distributable reserves | 133 | €20,593 | €19,980 | -€614 | -3.0% |
| Amounts payable | 17/49 | €25,280 | €42,992 | +€17,711 | +70.1% |
| Amounts payable after more than one year | 17 | - | €25,000 | +€25,000 | |
| Financial debts | 170/4 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €23,699 | €17,992 | -€5,707 | -24.1% |
| Trade debts | 44 | €15,059 | €7,324 | -€7,735 | -51.4% |
| Suppliers | 440/4 | €15,059 | €7,324 | -€7,735 | -51.4% |
| Taxes, remuneration and social security | 45 | €8,640 | €10,667 | +€2,028 | +23.5% |
| Taxes | 450/3 | €8,139 | €10,667 | +€2,529 | +31.1% |
| Remuneration and social security | 454/9 | €501 | - | -€501 | |
| Accrued charges and deferred income | 492/3 | €1,581 | - | -€1,581 | |
| Remuneration, social security and pensions | 62 | €15,549 | - | -€15,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,202 | €5,433 | -€1,769 | -24.6% |
| Other operating charges | 640/8 | €638 | €713 | +€75 | +11.7% |
| Gross operating margin | 9900 | €26,454 | €12,130 | -€14,324 | -54.1% |
| Operating profit (loss) | 9901 | €3,065 | €5,984 | +€2,919 | +95.2% |
| Financial income | 75/76B | €0 | €510 | +€510 | +1019240.0% |
| Recurring financial income | 75 | €0 | €510 | +€510 | +1019240.0% |
| Financial charges | 65/66B | €2,733 | €3,682 | +€949 | +34.7% |
| Recurring financial charges | 65 | €2,733 | €3,682 | +€949 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €332 | €2,811 | +€2,480 | +747.8% |
| Income taxes | 67/77 | €835 | €1,707 | +€872 | +104.3% |
| Profit (loss) for the period | 9904 | -€504 | €1,104 | +€1,608 | |
| Profit (loss) for the period to be appropriated | 9905 | -€504 | €1,104 | +€1,608 |
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 8 October 2026 via checked.be.