JAM BURGER: 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.
JAM BURGER
Largest movements
- Cash +€13,015
up €13,015 (+82.7%), from €15,728 to €28,743
mainly Trade debts (+€8,559) and Net result for the year (+€8,498)
- Receivables within one year +€2,505
up €2,505 (+14.7%), from €17,073 to €19,578
of which Trade receivables: +€3,437
- Tangible fixed assets +€845
new in 2024: €845
- Stocks and contracts -€695
no longer reported in 2024 (was €695)
- Trade debts +€8,559
up €8,559 (+252%), from €3,392 to €11,951
- Profit (loss) carried forward +€3,498
up €3,498 (+40.7%), from €8,594 to €12,091
- Other debts +€2,500
up €2,500 (+100%), from €2,500 to €5,000
- Tax, wage and social debts +€1,113
up €1,113 (+257%), from €433 to €1,545
of which Taxes: +€975
- Gross operating margin +€3,112
up €3,112 (+40.7%), from €7,654 to €10,767
- Other operating charges -€2,504
down €2,504 (-74.2%), from €3,375 to €871
- Taxes +€868
up €868 (+814%), from €107 to €975
- Depreciation -€377
down €377 (-47.2%), from €800 to €423
- Staff costs -€319
no longer reported in 2024 (was €319)
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,647 | €49,316 | +€15,669 | +46.6% |
| Fixed assets | 21/28 | €150 | €995 | +€845 | +563% |
| Tangible fixed assets | 22/27 | - | €845 | +€845 | |
| Furniture and vehicles | 24 | - | €845 | +€845 | |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €33,497 | €48,321 | +€14,824 | +44.3% |
| Stocks and contracts in progress | 3 | €695 | - | -€695 | |
| Stocks | 30/36 | €695 | - | -€695 | |
| Amounts receivable within one year | 40/41 | €17,073 | €19,578 | +€2,505 | +14.7% |
| Trade receivables | 40 | €735 | €4,172 | +€3,437 | +468% |
| Other amounts receivable | 41 | €16,338 | €15,406 | -€932 | -5.7% |
| Cash at bank and in hand | 54/58 | €15,728 | €28,743 | +€13,015 | +82.7% |
| Total equity and liabilities | 10/49 | €33,647 | €49,316 | +€15,669 | +46.6% |
| Equity | 10/15 | €27,194 | €30,691 | +€3,498 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,594 | €12,091 | +€3,498 | +40.7% |
| Amounts payable | 17/49 | €6,453 | €18,625 | +€12,171 | +189% |
| Amounts payable within one year | 42/48 | €6,324 | €18,496 | +€12,171 | +192% |
| Trade debts | 44 | €3,392 | €11,951 | +€8,559 | +252% |
| Suppliers | 440/4 | €3,392 | €11,951 | +€8,559 | +252% |
| Taxes, remuneration and social security | 45 | €433 | €1,545 | +€1,113 | +257% |
| Taxes | 450/3 | €433 | €1,408 | +€975 | +225% |
| Remuneration and social security | 454/9 | - | €138 | +€138 | |
| Other amounts payable | 47/48 | €2,500 | €5,000 | +€2,500 | +100% |
| Accrued charges and deferred income | 492/3 | €129 | €129 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €319 | - | -€319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €423 | -€377 | -47.2% |
| Other operating charges | 640/8 | €3,375 | €871 | -€2,504 | -74.2% |
| Gross operating margin | 9900 | €7,654 | €10,767 | +€3,112 | +40.7% |
| Operating profit (loss) | 9901 | €3,160 | €9,473 | +€6,313 | +200% |
| Financial charges | 65/66B | €161 | - | -€161 | |
| Recurring financial charges | 65 | €161 | - | -€161 | |
| Profit (loss) for the period before taxes | 9903 | €3,000 | €9,473 | +€6,473 | +216% |
| Income taxes | 67/77 | €107 | €975 | +€868 | +814% |
| Profit (loss) for the period | 9904 | €2,893 | €8,498 | +€5,605 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €2,893 | €8,498 | +€5,605 | +194% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.