JAM.S SHOES: 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.S SHOES
Largest movements
- Receivables within one year -€27,002
down €27,002 (-78.2%), from €34,540 to €7,538
of which Other amounts receivable: -€34,540
- Cash +€14,089
up €14,089 (+64.1%), from €21,966 to €36,055
mainly Receivables within one year (+€27,002) and Net result for the year (+€3,237)
- Stocks and contracts -€3,165
down €3,165 (-18.8%), from €16,854 to €13,689
- Trade debts -€20,300
down €20,300 (-72.9%), from €27,846 to €7,546
- Profit (loss) carried forward +€3,237
up €3,237 (+21.8%), from €14,823 to €18,060
- Tax, wage and social debts +€1,392
up €1,392 (+5.7%), from €24,341 to €25,733
of which Remuneration and social security: +€3,801
- Staff costs +€2,274
up €2,274 (+4.3%), from €52,790 to €55,065
- Gross operating margin +€1,919
up €1,919 (+3.3%), from €58,088 to €60,007
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.
Derived cash bridge
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 | €73,510 | €57,839 | -€15,671 | -21.3% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €73,360 | €57,689 | -€15,671 | -21.4% |
| Stocks and contracts in progress | 3 | €16,854 | €13,689 | -€3,165 | -18.8% |
| Stocks | 30/36 | €16,854 | €13,689 | -€3,165 | -18.8% |
| Amounts receivable within one year | 40/41 | €34,540 | €7,538 | -€27,002 | -78.2% |
| Trade receivables | 40 | - | €7,538 | +€7,538 | |
| Other amounts receivable | 41 | €34,540 | - | -€34,540 | |
| Cash at bank and in hand | 54/58 | €21,966 | €36,055 | +€14,089 | +64.1% |
| Deferred charges and accrued income | 490/1 | - | €408 | +€408 | |
| Total equity and liabilities | 10/49 | €73,510 | €57,839 | -€15,671 | -21.3% |
| Equity | 10/15 | €21,323 | €24,560 | +€3,237 | +15.2% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,823 | €18,060 | +€3,237 | +21.8% |
| Amounts payable | 17/49 | €52,187 | €33,279 | -€18,908 | -36.2% |
| Amounts payable within one year | 42/48 | €52,187 | €33,279 | -€18,908 | -36.2% |
| Trade debts | 44 | €27,846 | €7,546 | -€20,300 | -72.9% |
| Suppliers | 440/4 | €27,846 | €7,546 | -€20,300 | -72.9% |
| Taxes, remuneration and social security | 45 | €24,341 | €25,733 | +€1,392 | +5.7% |
| Taxes | 450/3 | €17,343 | €14,934 | -€2,409 | -13.9% |
| Remuneration and social security | 454/9 | €6,998 | €10,800 | +€3,801 | +54.3% |
| Remuneration, social security and pensions | 62 | €52,790 | €55,065 | +€2,274 | +4.3% |
| Other operating charges | 640/8 | €898 | €451 | -€447 | -49.8% |
| Gross operating margin | 9900 | €58,088 | €60,007 | +€1,919 | +3.3% |
| Operating profit (loss) | 9901 | €4,399 | €4,491 | +€92 | +2.1% |
| Financial charges | 65/66B | €532 | €292 | -€240 | -45.1% |
| Recurring financial charges | 65 | €532 | €292 | -€240 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €3,868 | €4,199 | +€331 | +8.6% |
| Income taxes | 67/77 | €874 | €962 | +€88 | +10.1% |
| Profit (loss) for the period | 9904 | €2,994 | €3,237 | +€243 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,994 | €3,237 | +€243 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.