James & Co: what changed
Two fiscal 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.
James & Co
Largest movements
- Receivables within one year -€31,115
down €31,115 (-38.1%), from €81,743 to €50,628
of which Trade receivables: -€16,100
- Cash -€9,297
down €9,297 (-59.1%), from €15,721 to €6,424
mainly Trade debts (-€58,483) and Net result for the year (-€7,221)
- Tangible fixed assets -€2,066
down €2,066 (-30.0%), from €6,892 to €4,826
of which Furniture and vehicles: -€1,767
- Trade debts -€58,483
down €58,483 (-83.8%), from €69,786 to €11,304
- Debts after one year +€27,594
up €27,594 (+403.3%), from €6,841 to €34,435
- Profit (loss) carried forward -€7,221
new in 2025: -€7,221
- Tax, wage and social debts -€4,225
down €4,225 (-67.1%), from €6,299 to €2,074
- Current portion of long-term debt -€2,616
down €2,616 (-52.1%), from €5,022 to €2,406
- Gross operating margin +€1,025
up €1,025 (+21.1%), from -€4,864 to -€3,839
- Financial charges -€599
down €599 (-22.8%), from €2,627 to €2,028
of which Financial charges: -€972
- Financial income -€411
down €411 (-17.4%), from €2,367 to €1,956
- Other operating charges -€102
down €102 (-7.6%), from €1,346 to €1,243
- Depreciation -€96
down €96 (-4.5%), from €2,163 to €2,066
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.
Cash bridge derived
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 | €105,194 | €62,743 | -€42,451 | -40.4% |
| Fixed assets | 21/28 | €6,892 | €4,826 | -€2,066 | -30.0% |
| Tangible fixed assets | 22/27 | €6,892 | €4,826 | -€2,066 | -30.0% |
| Plant, machinery and equipment | 23 | €2,396 | €2,097 | -€300 | -12.5% |
| Furniture and vehicles | 24 | €4,496 | €2,729 | -€1,767 | -39.3% |
| Current assets | 29/58 | €98,302 | €57,918 | -€40,385 | -41.1% |
| Amounts receivable within one year | 40/41 | €81,743 | €50,628 | -€31,115 | -38.1% |
| Trade receivables | 40 | €44,262 | €28,162 | -€16,100 | -36.4% |
| Other amounts receivable | 41 | €37,482 | €22,466 | -€15,015 | -40.1% |
| Cash at bank and in hand | 54/58 | €15,721 | €6,424 | -€9,297 | -59.1% |
| Deferred charges and accrued income | 490/1 | €838 | €866 | +€28 | +3.3% |
| Total equity and liabilities | 10/49 | €105,194 | €62,743 | -€42,451 | -40.4% |
| Equity | 10/15 | €17,246 | €10,024 | -€7,221 | -41.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,246 | €12,246 | = | 0.0% |
| Distributable reserves | 133 | €12,246 | €12,246 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€7,221 | -€7,221 | |
| Amounts payable | 17/49 | €87,949 | €52,719 | -€35,229 | -40.1% |
| Amounts payable after more than one year | 17 | €6,841 | €34,435 | +€27,594 | +403.3% |
| Financial debts | 170/4 | €6,841 | €34,435 | +€27,594 | +403.3% |
| Amounts payable within one year | 42/48 | €81,107 | €15,784 | -€65,323 | -80.5% |
| Current portion of amounts payable after more than one year | 42 | €5,022 | €2,406 | -€2,616 | -52.1% |
| Trade debts | 44 | €69,786 | €11,304 | -€58,483 | -83.8% |
| Suppliers | 440/4 | €69,786 | €11,304 | -€58,483 | -83.8% |
| Taxes, remuneration and social security | 45 | €6,299 | €2,074 | -€4,225 | -67.1% |
| Taxes | 450/3 | €6,299 | €2,074 | -€4,225 | -67.1% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €1,618 | - | -€1,618 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,163 | €2,066 | -€96 | -4.5% |
| Other operating charges | 640/8 | €1,346 | €1,243 | -€102 | -7.6% |
| Gross operating margin | 9900 | -€4,864 | -€3,839 | +€1,025 | +21.1% |
| Operating profit (loss) | 9901 | -€8,373 | -€7,149 | +€1,224 | +14.6% |
| Financial income | 75/76B | €2,367 | €1,956 | -€411 | -17.4% |
| Recurring financial income | 75 | €2,367 | €1,956 | -€411 | -17.4% |
| Financial charges | 65/66B | €2,627 | €2,028 | -€599 | -22.8% |
| Recurring financial charges | 65 | €2,627 | €1,655 | -€972 | -37.0% |
| Non-recurring financial charges | 66B | - | €373 | +€373 | |
| Profit (loss) for the period before taxes | 9903 | -€8,633 | -€7,221 | +€1,412 | +16.4% |
| Profit (loss) for the period | 9904 | -€8,633 | -€7,221 | +€1,412 | +16.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,633 | -€7,221 | +€1,412 | +16.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.