JAM COOKING: 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 COOKING
Largest movements
- Receivables within one year +€6,288
up €6,288 (+745.0%), from €844 to €7,132
of which Other amounts receivable: +€6,730
- Cash +€6,017
up €6,017 (+4.1%), from €147,740 to €153,757
mainly Other debts (+€50,888) and Net result for the year (+€26,829)
- Tangible fixed assets -€3,404
down €3,404 (-15.5%), from €21,897 to €18,493
of which Plant, machinery and equipment: -€3,086
- Other debts +€50,888
up €50,888 (+220.7%), from €23,060 to €73,948
- Reserves -€35,400
down €35,400 (-31.3%), from €113,050 to €77,650
- Tax, wage and social debts -€5,182
down €5,182 (-18.4%), from €28,226 to €23,044
of which Remuneration and social security: -€4,338
- Gross operating margin +€11,483
up €11,483 (+10.9%), from €105,644 to €117,127
- Staff costs +€2,338
up €2,338 (+3.1%), from €74,230 to €76,568
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,981 | €217,977 | +€9,996 | +4.8% |
| Fixed assets | 21/28 | €22,067 | €18,663 | -€3,404 | -15.4% |
| Tangible fixed assets | 22/27 | €21,897 | €18,493 | -€3,404 | -15.5% |
| Plant, machinery and equipment | 23 | €21,055 | €17,969 | -€3,086 | -14.7% |
| Furniture and vehicles | 24 | €842 | €524 | -€318 | -37.8% |
| Financial fixed assets | 28 | €170 | €170 | = | 0.0% |
| Current assets | 29/58 | €185,914 | €199,314 | +€13,400 | +7.2% |
| Stocks and contracts in progress | 3 | €37,330 | €38,425 | +€1,095 | +2.9% |
| Stocks | 30/36 | €37,330 | €38,425 | +€1,095 | +2.9% |
| Amounts receivable within one year | 40/41 | €844 | €7,132 | +€6,288 | +745.0% |
| Trade receivables | 40 | €844 | €402 | -€442 | -52.4% |
| Other amounts receivable | 41 | - | €6,730 | +€6,730 | |
| Cash at bank and in hand | 54/58 | €147,740 | €153,757 | +€6,017 | +4.1% |
| Total equity and liabilities | 10/49 | €207,981 | €217,977 | +€9,996 | +4.8% |
| Equity | 10/15 | €140,805 | €105,434 | -€35,371 | -25.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €113,050 | €77,650 | -€35,400 | -31.3% |
| Distributable reserves | 133 | €113,050 | €77,650 | -€35,400 | -31.3% |
| Profit (loss) carried forward | 14 | €7,295 | €7,324 | +€29 | +0.4% |
| Amounts payable | 17/49 | €67,176 | €112,543 | +€45,367 | +67.5% |
| Amounts payable within one year | 42/48 | €67,176 | €112,543 | +€45,367 | +67.5% |
| Trade debts | 44 | €15,890 | €15,551 | -€339 | -2.1% |
| Suppliers | 440/4 | €15,890 | €15,551 | -€339 | -2.1% |
| Taxes, remuneration and social security | 45 | €28,226 | €23,044 | -€5,182 | -18.4% |
| Taxes | 450/3 | €14,462 | €13,618 | -€844 | -5.8% |
| Remuneration and social security | 454/9 | €13,764 | €9,426 | -€4,338 | -31.5% |
| Other amounts payable | 47/48 | €23,060 | €73,948 | +€50,888 | +220.7% |
| Remuneration, social security and pensions | 62 | €74,230 | €76,568 | +€2,338 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,372 | €3,404 | +€32 | +0.9% |
| Other operating charges | 640/8 | €1,227 | €1,200 | -€27 | -2.2% |
| Gross operating margin | 9900 | €105,644 | €117,127 | +€11,483 | +10.9% |
| Operating profit (loss) | 9901 | €26,815 | €35,955 | +€9,140 | +34.1% |
| Financial income | 75/76B | €607 | €890 | +€283 | +46.6% |
| Recurring financial income | 75 | €607 | €890 | +€283 | +46.6% |
| Financial charges | 65/66B | €1,618 | €1,640 | +€22 | +1.4% |
| Recurring financial charges | 65 | €1,618 | €1,640 | +€22 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €25,804 | €35,205 | +€9,401 | +36.4% |
| Income taxes | 67/77 | €7,417 | €8,376 | +€959 | +12.9% |
| Profit (loss) for the period | 9904 | €18,387 | €26,829 | +€8,442 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,387 | €26,829 | +€8,442 | +45.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.