JAJOMANI: 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.
JAJOMANI
Largest movements
- Financial fixed assets +€140,000
new in 2025: €140,000
- Cash -€55,710
down €55,710 (-65.5%), from €85,003 to €29,292
mainly Investment in fixed assets (net) (-€140,000) and Receivables within one year (-€2,739)
- Receivables within one year +€2,739
up €2,739 (+22.6%), from €12,100 to €14,839
of which Trade receivables: +€2,739
- Debts after one year +€43,426
up €43,426 (+71.0%), from €61,157 to €104,584
- Reserves +€30,000
new in 2025: €30,000
- Current portion of long-term debt +€9,578
up €9,578 (+108.3%), from €8,843 to €18,420
- Tax, wage and social debts +€7,513
up €7,513 (+65.5%), from €11,469 to €18,982
of which Taxes: +€7,513
- Profit (loss) carried forward -€7,196
down €7,196 (-67.1%), from €10,730 to €3,534
- Gross operating margin +€23,228
up €23,228 (+141.6%), from €16,409 to €39,637
- Taxes +€6,300
up €6,300 (+139.1%), from €4,531 to €10,831
- Financial charges +€5,429
up €5,429 (+8081.1%), from €67 to €5,496
- Depreciation -€566
down €566 (-100.0%), from €566 to €0
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 | €99,185 | €186,340 | +€87,155 | +87.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | - | €140,000 | +€140,000 | |
| Financial fixed assets | 28 | - | €140,000 | +€140,000 | |
| Current assets | 29/58 | €99,185 | €46,340 | -€52,845 | -53.3% |
| Amounts receivable within one year | 40/41 | €12,100 | €14,839 | +€2,739 | +22.6% |
| Trade receivables | 40 | €12,100 | €14,839 | +€2,739 | +22.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €85,003 | €29,292 | -€55,710 | -65.5% |
| Deferred charges and accrued income | 490/1 | €2,082 | €2,208 | +€126 | +6.1% |
| Total equity and liabilities | 10/49 | €99,185 | €186,340 | +€87,155 | +87.9% |
| Equity | 10/15 | €13,730 | €36,534 | +€22,804 | +166.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €10,730 | €3,534 | -€7,196 | -67.1% |
| Amounts payable | 17/49 | €85,455 | €149,806 | +€64,351 | +75.3% |
| Amounts payable after more than one year | 17 | €61,157 | €104,584 | +€43,426 | +71.0% |
| Financial debts | 170/4 | €61,157 | €104,584 | +€43,426 | +71.0% |
| Amounts payable within one year | 42/48 | €24,298 | €45,222 | +€20,924 | +86.1% |
| Current portion of amounts payable after more than one year | 42 | €8,843 | €18,420 | +€9,578 | +108.3% |
| Trade debts | 44 | €2,694 | €6,404 | +€3,710 | +137.7% |
| Suppliers | 440/4 | €2,694 | €6,404 | +€3,710 | +137.7% |
| Taxes, remuneration and social security | 45 | €11,469 | €18,982 | +€7,513 | +65.5% |
| Taxes | 450/3 | €11,469 | €18,982 | +€7,513 | +65.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,292 | €1,416 | +€124 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566 | €0 | -€566 | -100.0% |
| Other operating charges | 640/8 | €704 | €506 | -€198 | -28.1% |
| Gross operating margin | 9900 | €16,409 | €39,637 | +€23,228 | +141.6% |
| Operating profit (loss) | 9901 | €15,139 | €39,131 | +€23,992 | +158.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €67 | €5,496 | +€5,429 | +8081.1% |
| Recurring financial charges | 65 | €67 | €5,496 | +€5,429 | +8081.1% |
| Profit (loss) for the period before taxes | 9903 | €15,072 | €33,636 | +€18,564 | +123.2% |
| Income taxes | 67/77 | €4,531 | €10,831 | +€6,300 | +139.1% |
| Profit (loss) for the period | 9904 | €10,541 | €22,804 | +€12,263 | +116.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,541 | €22,804 | +€12,263 | +116.3% |
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.