Jam.Shenanigans: 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.Shenanigans
Largest movements
- Cash +€30,466
up €30,466 (+172%), from €17,739 to €48,206
mainly Net result for the year (+€31,136) and Receivables within one year (+€984)
- Deferred charges and accrued income +€1,012
up €1,012 (+232%), from €436 to €1,448
- Receivables within one year -€984
down €984 (-25.9%), from €3,800 to €2,816
of which Trade receivables: -€1,621
- Profit (loss) carried forward +€31,136
up €31,136 (+146%), from €21,300 to €52,437
- Turnover +€75,206
up €75,206 (+101%), from €74,779 to €149,985
- Purchases and services +€38,563
up €38,563 (+43.5%), from €88,722 to €127,286
- Gross operating margin +€15,783
up €15,783 (+102%), from €15,417 to €31,199
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 | €21,975 | €52,470 | +€30,495 | +139% |
| Current assets | 29/58 | €21,975 | €52,470 | +€30,495 | +139% |
| Amounts receivable within one year | 40/41 | €3,800 | €2,816 | -€984 | -25.9% |
| Trade receivables | 40 | €3,800 | €2,179 | -€1,621 | -42.6% |
| Other amounts receivable | 41 | - | €637 | +€637 | |
| Cash at bank and in hand | 54/58 | €17,739 | €48,206 | +€30,466 | +172% |
| Deferred charges and accrued income | 490/1 | €436 | €1,448 | +€1,012 | +232% |
| Total equity and liabilities | 10/49 | €21,975 | €52,470 | +€30,495 | +139% |
| Equity | 10/15 | €21,300 | €52,437 | +€31,136 | +146% |
| Profit (loss) carried forward | 14 | €21,300 | €52,437 | +€31,136 | +146% |
| Amounts payable | 17/49 | €675 | €33 | -€642 | -95.1% |
| Amounts payable within one year | 42/48 | €405 | €18 | -€386 | -95.5% |
| Trade debts | 44 | €20 | €18 | -€2 | -8.0% |
| Suppliers | 440/4 | €20 | €18 | -€2 | -8.0% |
| Taxes, remuneration and social security | 45 | €385 | - | -€385 | |
| Taxes | 450/3 | €385 | - | -€385 | |
| Accrued charges and deferred income | 492/3 | €270 | €15 | -€255 | -94.5% |
| Turnover | 70 | €74,779 | €149,985 | +€75,206 | +101% |
| Membership fees, donations, legacies and grants | 73 | €29,360 | €8,500 | -€20,860 | -71.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,722 | €127,286 | +€38,563 | +43.5% |
| Gross operating margin | 9900 | €15,417 | €31,199 | +€15,783 | +102% |
| Operating profit (loss) | 9901 | €15,417 | €31,199 | +€15,783 | +102% |
| Financial charges | 65/66B | €116 | €63 | -€54 | -46.0% |
| Recurring financial charges | 65 | €116 | €63 | -€54 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €15,300 | €31,136 | +€15,836 | +104% |
| Profit (loss) for the period | 9904 | €15,300 | €31,136 | +€15,836 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €15,300 | €31,136 | +€15,836 | +104% |
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 14 October 2026 via checked.be.