JaMe: 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.
JaMe
Largest movements
- Tangible fixed assets -€21,577
down €21,577 (-4.9%), from €436,321 to €414,744
of which Land and buildings: -€15,817
- Receivables within one year -€17,513
down €17,513 (-85.6%), from €20,447 to €2,935
of which Trade receivables: -€13,680
- Debts after one year -€24,974
down €24,974 (-6.3%), from €395,587 to €370,614
- Other debts -€15,553
down €15,553 (-39.4%), from €39,440 to €23,887
- Profit (loss) carried forward +€4,789
up €4,789 (+10.7%), from -€44,686 to -€39,897
- Depreciation -€2,398
down €2,398 (-12.2%), from €19,704 to €17,306
- Gross operating margin +€1,794
up €1,794 (+5.0%), from €35,700 to €37,495
- Financial charges +€1,520
up €1,520 (+22.6%), from €6,732 to €8,252
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 | €458,745 | €419,737 | -€39,008 | -8.5% |
| Fixed assets | 21/28 | €436,406 | €414,744 | -€21,662 | -5.0% |
| Intangible fixed assets | 21 | €86 | €0 | -€86 | -100% |
| Tangible fixed assets | 22/27 | €436,321 | €414,744 | -€21,577 | -4.9% |
| Land and buildings | 22 | €428,404 | €412,587 | -€15,817 | -3.7% |
| Plant, machinery and equipment | 23 | €7,916 | €2,157 | -€5,759 | -72.8% |
| Current assets | 29/58 | €22,338 | €4,993 | -€17,346 | -77.6% |
| Amounts receivable within one year | 40/41 | €20,447 | €2,935 | -€17,513 | -85.6% |
| Trade receivables | 40 | €16,182 | €2,502 | -€13,680 | -84.5% |
| Other amounts receivable | 41 | €4,265 | €432 | -€3,833 | -89.9% |
| Cash at bank and in hand | 54/58 | - | €780 | +€780 | |
| Deferred charges and accrued income | 490/1 | €1,891 | €1,278 | -€613 | -32.4% |
| Total equity and liabilities | 10/49 | €458,745 | €419,737 | -€39,008 | -8.5% |
| Equity | 10/15 | -€29,686 | -€24,897 | +€4,789 | +16.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,686 | -€39,897 | +€4,789 | +10.7% |
| Amounts payable | 17/49 | €488,431 | €444,634 | -€43,797 | -9.0% |
| Amounts payable after more than one year | 17 | €395,587 | €370,614 | -€24,974 | -6.3% |
| Financial debts | 170/4 | €395,587 | €370,614 | -€24,974 | -6.3% |
| Amounts payable within one year | 42/48 | €92,334 | €74,020 | -€18,313 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €24,641 | €24,974 | +€332 | +1.3% |
| Financial debts | 43 | €4,990 | €3,518 | -€1,471 | -29.5% |
| Credit institutions | 430/8 | €4,990 | €3,518 | -€1,471 | -29.5% |
| Trade debts | 44 | €19,437 | €17,852 | -€1,586 | -8.2% |
| Suppliers | 440/4 | €19,437 | €17,852 | -€1,586 | -8.2% |
| Taxes, remuneration and social security | 45 | €3,825 | €3,790 | -€35 | -0.9% |
| Taxes | 450/3 | €3,825 | €3,790 | -€35 | -0.9% |
| Other amounts payable | 47/48 | €39,440 | €23,887 | -€15,553 | -39.4% |
| Accrued charges and deferred income | 492/3 | €510 | €0 | -€510 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,704 | €17,306 | -€2,398 | -12.2% |
| Other operating charges | 640/8 | €6,959 | €6,828 | -€131 | -1.9% |
| Gross operating margin | 9900 | €35,700 | €37,495 | +€1,794 | +5.0% |
| Operating profit (loss) | 9901 | €9,038 | €13,361 | +€4,324 | +47.8% |
| Financial income | 75/76B | €74 | €0 | -€74 | -100% |
| Recurring financial income | 75 | €74 | €0 | -€74 | -100% |
| Financial charges | 65/66B | €6,732 | €8,252 | +€1,520 | +22.6% |
| Recurring financial charges | 65 | €6,732 | €8,252 | +€1,520 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €2,380 | €5,109 | +€2,730 | +115% |
| Income taxes | 67/77 | €303 | €320 | +€18 | +5.9% |
| Profit (loss) for the period | 9904 | €2,077 | €4,789 | +€2,712 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €2,077 | €4,789 | +€2,712 | +131% |
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 16 October 2026 via checked.be.