JAM INTERNATIONAL: what changed
JAM INTERNATIONAL
Largest movements
- Cash -€6,817
down €6,817 (-75.8%), from €8,995 to €2,178
mainly Net result for the year (-€36,517) and Accrued charges and deferred income (-€400)
- Tangible fixed assets -€5,380
down €5,380 (-71.1%), from €7,567 to €2,188
- Receivables within one year -€2,560
down €2,560 (-5.5%), from €46,156 to €43,597
of which Other amounts receivable: -€1,410
- Profit (loss) carried forward -€36,517
down €36,517 (-77.6%), from -€47,040 to -€83,557
- Tax, wage and social debts +€14,711
up €14,711 (+109%), from €13,493 to €28,204
of which Remuneration and social security: +€12,000
- Debts after one year +€7,186
up €7,186 (+25.1%), from €28,600 to €35,785
- Gross operating margin -€22,546
down €22,546 (-386%), from -€5,845 to -€28,392
- Depreciation -€419
down €419 (-7.2%), from €5,799 to €5,380
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,231 | €49,157 | -€15,074 | -23.5% |
| Fixed assets | 21/28 | €7,592 | €2,213 | -€5,380 | -70.9% |
| Tangible fixed assets | 22/27 | €7,567 | €2,188 | -€5,380 | -71.1% |
| Furniture and vehicles | 24 | €7,567 | €2,188 | -€5,380 | -71.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €56,638 | €46,944 | -€9,694 | -17.1% |
| Amounts receivable within one year | 40/41 | €46,156 | €43,597 | -€2,560 | -5.5% |
| Trade receivables | 40 | €44,747 | €43,597 | -€1,150 | -2.6% |
| Other amounts receivable | 41 | €1,410 | - | -€1,410 | |
| Cash at bank and in hand | 54/58 | €8,995 | €2,178 | -€6,817 | -75.8% |
| Deferred charges and accrued income | 490/1 | €1,487 | €1,169 | -€317 | -21.3% |
| Total equity and liabilities | 10/49 | €64,231 | €49,157 | -€15,074 | -23.5% |
| Equity | 10/15 | €21,160 | -€15,357 | -€36,517 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,040 | -€83,557 | -€36,517 | -77.6% |
| Amounts payable | 17/49 | €43,071 | €64,514 | +€21,443 | +49.8% |
| Amounts payable after more than one year | 17 | €28,600 | €35,785 | +€7,186 | +25.1% |
| Other amounts payable | 178/9 | €28,600 | €35,785 | +€7,186 | +25.1% |
| Amounts payable within one year | 42/48 | €14,071 | €28,729 | +€14,657 | +104% |
| Trade debts | 44 | €579 | €525 | -€54 | -9.3% |
| Suppliers | 440/4 | €579 | €525 | -€54 | -9.3% |
| Taxes, remuneration and social security | 45 | €13,493 | €28,204 | +€14,711 | +109% |
| Taxes | 450/3 | - | €2,711 | +€2,711 | |
| Remuneration and social security | 454/9 | €13,493 | €25,493 | +€12,000 | +88.9% |
| Accrued charges and deferred income | 492/3 | €400 | - | -€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,799 | €5,380 | -€419 | -7.2% |
| Other operating charges | 640/8 | €2,059 | €2,187 | +€127 | +6.2% |
| Gross operating margin | 9900 | -€5,845 | -€28,392 | -€22,546 | -386% |
| Operating profit (loss) | 9901 | -€13,704 | -€35,958 | -€22,254 | -162% |
| Financial charges | 65/66B | €593 | €558 | -€34 | -5.8% |
| Recurring financial charges | 65 | €593 | €558 | -€34 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,297 | -€36,517 | -€22,220 | -155% |
| Profit (loss) for the period | 9904 | -€14,297 | -€36,517 | -€22,220 | -155% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,297 | -€36,517 | -€22,220 | -155% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.