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
- Receivables within one year -€782
down €782 (-61.0%), from €1,282 to €500
of which Other amounts receivable: -€443
- Tangible fixed assets -€642
down €642 (-39.7%), from €1,618 to €976
- Cash -€53
down €53 (-15.9%), from €335 to €281
mainly Net result for the year (-€2,731)
- Profit (loss) carried forward -€2,731
down €2,731 (-132%), from -€2,071 to -€4,802
- Other debts +€1,204
up €1,204 (+28.1%), from €4,291 to €5,495
- Tax, wage and social debts +€49
up €49 (+339%), from €15 to €64
- Gross operating margin -€467
down €467 (-50.0%), from -€933 to -€1,400
- Depreciation +€334
up €334 (+108%), from €308 to €642
- Other operating charges -€228
down €228 (-29.5%), from €772 to €544
- Financial charges +€87
up €87 (+151%), from €58 to €145
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 | €3,235 | €1,758 | -€1,477 | -45.7% |
| Fixed assets | 21/28 | €1,618 | €976 | -€642 | -39.7% |
| Tangible fixed assets | 22/27 | €1,618 | €976 | -€642 | -39.7% |
| Furniture and vehicles | 24 | €1,618 | €976 | -€642 | -39.7% |
| Current assets | 29/58 | €1,616 | €781 | -€835 | -51.7% |
| Amounts receivable within one year | 40/41 | €1,282 | €500 | -€782 | -61.0% |
| Trade receivables | 40 | €339 | - | -€339 | |
| Other amounts receivable | 41 | €943 | €500 | -€443 | -47.0% |
| Cash at bank and in hand | 54/58 | €335 | €281 | -€53 | -15.9% |
| Total equity and liabilities | 10/49 | €3,235 | €1,758 | -€1,477 | -45.7% |
| Equity | 10/15 | -€1,071 | -€3,802 | -€2,731 | -255% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,071 | -€4,802 | -€2,731 | -132% |
| Amounts payable | 17/49 | €4,306 | €5,559 | +€1,254 | +29.1% |
| Amounts payable within one year | 42/48 | €4,306 | €5,559 | +€1,254 | +29.1% |
| Taxes, remuneration and social security | 45 | €15 | €64 | +€49 | +339% |
| Taxes | 450/3 | €15 | €64 | +€49 | +339% |
| Other amounts payable | 47/48 | €4,291 | €5,495 | +€1,204 | +28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308 | €642 | +€334 | +108% |
| Other operating charges | 640/8 | €772 | €544 | -€228 | -29.5% |
| Gross operating margin | 9900 | -€933 | -€1,400 | -€467 | -50.0% |
| Operating profit (loss) | 9901 | -€2,013 | -€2,586 | -€573 | -28.5% |
| Financial charges | 65/66B | €58 | €145 | +€87 | +151% |
| Recurring financial charges | 65 | €58 | €145 | +€87 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€2,071 | -€2,731 | -€660 | -31.9% |
| Profit (loss) for the period | 9904 | -€2,071 | -€2,731 | -€660 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,071 | -€2,731 | -€660 | -31.9% |
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.