JAJE: 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.
JAJE
Largest movements
- Tangible fixed assets +€72,762
new in 2025: €72,762
- Cash +€34,057
up €34,057 (+2159.6%), from €1,577 to €35,634
mainly Tax, wage and social debts (+€61,709) and Net result for the year (+€42,923)
- Tax, wage and social debts +€61,709
up €61,709 (+212789.7%), from €29 to €61,738
- Reserves +€41,674
new in 2025: €41,674
- Trade debts +€1,383
new in 2025: €1,383
- Profit (loss) carried forward +€1,249
no longer reported in 2025 (was -€1,249)
- Gross operating margin +€76,977
up €76,977, from -€113 to €76,864
- Taxes +€22,369
new in 2025: €22,369
- Other operating charges +€7,405
up €7,405 (+948.1%), from €781 to €8,186
- Depreciation +€3,187
new in 2025: €3,187
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 | €1,780 | €108,800 | +€107,020 | +6012.4% |
| Fixed assets | 21/28 | - | €72,762 | +€72,762 | |
| Tangible fixed assets | 22/27 | - | €72,762 | +€72,762 | |
| Furniture and vehicles | 24 | - | €72,762 | +€72,762 | |
| Current assets | 29/58 | €1,780 | €36,038 | +€34,258 | +1924.6% |
| Amounts receivable within one year | 40/41 | €203 | - | -€203 | |
| Other amounts receivable | 41 | €203 | - | -€203 | |
| Cash at bank and in hand | 54/58 | €1,577 | €35,634 | +€34,057 | +2159.6% |
| Deferred charges and accrued income | 490/1 | - | €404 | +€404 | |
| Total equity and liabilities | 10/49 | €1,780 | €108,800 | +€107,020 | +6012.4% |
| Equity | 10/15 | €1,751 | €44,674 | +€42,923 | +2451.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €41,674 | +€41,674 | |
| Distributable reserves | 133 | - | €41,674 | +€41,674 | |
| Profit (loss) carried forward | 14 | -€1,249 | - | +€1,249 | |
| Amounts payable | 17/49 | €29 | €64,126 | +€64,097 | +221024.1% |
| Amounts payable within one year | 42/48 | €29 | €64,126 | +€64,097 | +221024.1% |
| Financial debts | 43 | - | €1,005 | +€1,005 | |
| Other loans | 439 | - | €1,005 | +€1,005 | |
| Trade debts | 44 | - | €1,383 | +€1,383 | |
| Suppliers | 440/4 | - | €1,383 | +€1,383 | |
| Taxes, remuneration and social security | 45 | €29 | €61,738 | +€61,709 | +212789.7% |
| Taxes | 450/3 | €29 | €61,738 | +€61,709 | +212789.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,187 | +€3,187 | |
| Other operating charges | 640/8 | €781 | €8,186 | +€7,405 | +948.1% |
| Gross operating margin | 9900 | -€113 | €76,864 | +€76,977 | |
| Operating profit (loss) | 9901 | -€894 | €65,491 | +€66,385 | |
| Financial charges | 65/66B | €136 | €199 | +€63 | +46.3% |
| Recurring financial charges | 65 | €136 | €199 | +€63 | +46.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,030 | €65,292 | +€66,322 | |
| Income taxes | 67/77 | - | €22,369 | +€22,369 | |
| Profit (loss) for the period | 9904 | -€1,030 | €42,923 | +€43,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,030 | €42,923 | +€43,953 |
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.