JAM SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year -€9,377
down €9,377 (-92.1%), from €10,182 to €805
of which Trade receivables: -€10,182
- Cash +€3,579
up €3,579 (+139%), from €2,580 to €6,158
mainly Receivables within one year (+€9,377) and Trade debts (+€8,695)
- Profit (loss) carried forward -€14,448
new in 2025: -€14,448
- Trade debts +€8,695
up €8,695 (+173%), from €5,015 to €13,710
- Tax, wage and social debts -€1,371
down €1,371 (-85.0%), from €1,613 to €242
- Other debts +€1,276
new in 2025: €1,276
- Other operating charges +€20,563
up €20,563 (+4,316%), from €476 to €21,039
- Gross operating margin +€4,220
up €4,220 (+154%), from €2,740 to €6,960
- Financial charges -€519
down €519 (-80.3%), from €647 to €128
- Taxes -€241
down €241 (-49.9%), from €483 to €242
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 | €12,762 | €6,963 | -€5,799 | -45.4% |
| Current assets | 29/58 | €12,762 | €6,963 | -€5,799 | -45.4% |
| Amounts receivable within one year | 40/41 | €10,182 | €805 | -€9,377 | -92.1% |
| Trade receivables | 40 | €10,182 | €0 | -€10,182 | -100% |
| Other amounts receivable | 41 | - | €805 | +€805 | |
| Cash at bank and in hand | 54/58 | €2,580 | €6,158 | +€3,579 | +139% |
| Total equity and liabilities | 10/49 | €12,762 | €6,963 | -€5,799 | -45.4% |
| Equity | 10/15 | €6,135 | -€8,314 | -€14,448 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,135 | €1,135 | = | 0.0% |
| Distributable reserves | 133 | €1,135 | €1,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,448 | -€14,448 | |
| Amounts payable | 17/49 | €6,627 | €15,277 | +€8,650 | +131% |
| Amounts payable within one year | 42/48 | €6,627 | €15,228 | +€8,601 | +130% |
| Trade debts | 44 | €5,015 | €13,710 | +€8,695 | +173% |
| Suppliers | 440/4 | €5,015 | €13,710 | +€8,695 | +173% |
| Taxes, remuneration and social security | 45 | €1,613 | €242 | -€1,371 | -85.0% |
| Taxes | 450/3 | €1,613 | €242 | -€1,371 | -85.0% |
| Other amounts payable | 47/48 | - | €1,276 | +€1,276 | |
| Accrued charges and deferred income | 492/3 | - | €49 | +€49 | |
| Other operating charges | 640/8 | €476 | €21,039 | +€20,563 | +4,316% |
| Gross operating margin | 9900 | €2,740 | €6,960 | +€4,220 | +154% |
| Operating profit (loss) | 9901 | €2,264 | -€14,079 | -€16,343 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €647 | €128 | -€519 | -80.3% |
| Recurring financial charges | 65 | €647 | €128 | -€519 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €1,617 | -€14,206 | -€15,824 | |
| Income taxes | 67/77 | €483 | €242 | -€241 | -49.9% |
| Profit (loss) for the period | 9904 | €1,135 | -€14,448 | -€15,583 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,135 | -€14,448 | -€15,583 |
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 23 October 2026 via checked.be.