JAM & CO: 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.
JAM & CO
Largest movements
- Receivables within one year +€143,682
up €143,682 (+23832.1%), from €603 to €144,284
of which Trade receivables: +€144,284
- Cash +€54,219
up €54,219 (+72933.8%), from €74 to €54,293
- Tangible fixed assets +€48,963
up €48,963 (+1005.8%), from €4,868 to €53,831
- Profit (loss) carried forward +€139,522
up €139,522, from -€15,819 to €123,704
- Trade debts +€70,323
up €70,323 (+9335.5%), from €753 to €71,076
- Tax, wage and social debts +€39,121
new in 2024: €39,121
of which Remuneration and social security: +€33,074
- Gross operating margin +€215,138
up €215,138, from -€5,827 to €209,311
- Staff costs +€51,251
new in 2024: €51,251
- Depreciation +€12,268
up €12,268 (+224.6%), from €5,462 to €17,730
- Purchases and services -€5,827
no longer reported in 2024 (was €5,827)
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,623 | €253,287 | +€247,663 | +4404.2% |
| Fixed assets | 21/28 | €4,946 | €54,709 | +€49,763 | +1006.1% |
| Tangible fixed assets | 22/27 | €4,868 | €53,831 | +€48,963 | +1005.8% |
| Furniture and vehicles | 24 | €4,868 | €53,831 | +€48,963 | +1005.8% |
| Financial fixed assets | 28 | €78 | €878 | +€800 | +1025.6% |
| Current assets | 29/58 | €677 | €198,578 | +€197,900 | +29222.0% |
| Amounts receivable within one year | 40/41 | €603 | €144,284 | +€143,682 | +23832.1% |
| Trade receivables | 40 | - | €144,284 | +€144,284 | |
| Other amounts receivable | 41 | €603 | - | -€603 | |
| Cash at bank and in hand | 54/58 | €74 | €54,293 | +€54,219 | +72933.8% |
| Total equity and liabilities | 10/49 | €5,623 | €253,287 | +€247,663 | +4404.2% |
| Equity | 10/15 | -€2,219 | €137,304 | +€139,522 | |
| Contributions | 10/11 | €13,600 | €13,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,819 | €123,704 | +€139,522 | |
| Amounts payable | 17/49 | €7,842 | €115,983 | +€108,141 | +1379.0% |
| Amounts payable within one year | 42/48 | €7,842 | €115,983 | +€108,141 | +1379.0% |
| Trade debts | 44 | €753 | €71,076 | +€70,323 | +9335.5% |
| Suppliers | 440/4 | €753 | €71,076 | +€70,323 | +9335.5% |
| Taxes, remuneration and social security | 45 | - | €39,121 | +€39,121 | |
| Taxes | 450/3 | - | €6,047 | +€6,047 | |
| Remuneration and social security | 454/9 | - | €33,074 | +€33,074 | |
| Other amounts payable | 47/48 | €7,089 | €5,786 | -€1,303 | -18.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €5,827 | - | -€5,827 | |
| Remuneration, social security and pensions | 62 | - | €51,251 | +€51,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,462 | €17,730 | +€12,268 | +224.6% |
| Other operating charges | 640/8 | - | €1,553 | +€1,553 | |
| Gross operating margin | 9900 | -€5,827 | €209,311 | +€215,138 | |
| Operating profit (loss) | 9901 | -€11,290 | €138,777 | +€150,066 | |
| Financial charges | 65/66B | €0 | €153 | +€153 | +102160.0% |
| Recurring financial charges | 65 | €0 | €153 | +€153 | +102160.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,290 | €138,623 | +€149,913 | |
| Profit (loss) for the period | 9904 | -€11,290 | €138,623 | +€149,913 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,290 | €138,623 | +€149,913 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.