JAMES OILS: 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 OILS
Largest movements
- Cash -€80,029
down €80,029 (-82.2%), from €97,415 to €17,386
mainly Investment in fixed assets (net) (-€45,053) and Net result for the year (-€44,236)
- Financial fixed assets +€45,000
new in 2025: €45,000
- Tangible fixed assets -€11,199
down €11,199 (-38.6%), from €29,043 to €17,844
of which Furniture and vehicles: -€10,893
- Receivables within one year -€6,114
down €6,114 (-34.6%), from €17,652 to €11,538
of which Other amounts receivable: -€6,058
- Profit (loss) carried forward -€44,236
down €44,236 (-41.5%), from €106,604 to €62,368
- Short-term financial debts -€5,158
no longer reported in 2025 (was €5,158)
- Tax, wage and social debts -€2,155
down €2,155 (-94.8%), from €2,274 to €119
of which Remuneration and social security: -€2,266
- Gross operating margin -€65,811
down €65,811, from €51,564 to -€14,247
- Staff costs +€18,692
up €18,692 (+4723.4%), from €396 to €19,088
- Purchases and services +€16,507
new in 2025: €16,507
- Taxes -€9,770
no longer reported in 2025 (was €9,770)
- Turnover +€2,260
new in 2025: €2,260
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 | €144,110 | €91,768 | -€52,342 | -36.3% |
| Fixed assets | 21/28 | €29,043 | €62,844 | +€33,801 | +116.4% |
| Tangible fixed assets | 22/27 | €29,043 | €17,844 | -€11,199 | -38.6% |
| Plant, machinery and equipment | 23 | €1,224 | €918 | -€306 | -25.0% |
| Furniture and vehicles | 24 | €27,819 | €16,926 | -€10,893 | -39.2% |
| Financial fixed assets | 28 | - | €45,000 | +€45,000 | |
| Current assets | 29/58 | €115,067 | €28,924 | -€86,143 | -74.9% |
| Amounts receivable within one year | 40/41 | €17,652 | €11,538 | -€6,114 | -34.6% |
| Trade receivables | 40 | €7,486 | €7,430 | -€56 | -0.8% |
| Other amounts receivable | 41 | €10,166 | €4,108 | -€6,058 | -59.6% |
| Cash at bank and in hand | 54/58 | €97,415 | €17,386 | -€80,029 | -82.2% |
| Total equity and liabilities | 10/49 | €144,110 | €91,768 | -€52,342 | -36.3% |
| Equity | 10/15 | €135,368 | €91,133 | -€44,235 | -32.7% |
| Contributions | 10/11 | €8,500 | €8,500 | = | 0.0% |
| Capital | 10 | - | €8,500 | +€8,500 | |
| Issued capital | 100 | - | €8,500 | +€8,500 | |
| Reserves | 13 | €20,265 | €20,265 | +€0 | 0.0% |
| Distributable reserves | 133 | €20,265 | €20,265 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €106,604 | €62,368 | -€44,236 | -41.5% |
| Amounts payable | 17/49 | €8,741 | €635 | -€8,106 | -92.7% |
| Amounts payable after more than one year | 17 | €879 | €516 | -€363 | -41.3% |
| Financial debts | 170/4 | €879 | €516 | -€363 | -41.3% |
| Amounts payable within one year | 42/48 | €7,863 | €119 | -€7,744 | -98.5% |
| Financial debts | 43 | €5,158 | - | -€5,158 | |
| Credit institutions | 430/8 | €5,158 | - | -€5,158 | |
| Trade debts | 44 | €430 | - | -€430 | |
| Suppliers | 440/4 | €430 | - | -€430 | |
| Taxes, remuneration and social security | 45 | €2,274 | €119 | -€2,155 | -94.8% |
| Taxes | 450/3 | €8 | €119 | +€111 | +1360.1% |
| Remuneration and social security | 454/9 | €2,266 | - | -€2,266 | |
| Turnover | 70 | - | €2,260 | +€2,260 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €16,507 | +€16,507 | |
| Remuneration, social security and pensions | 62 | €396 | €19,088 | +€18,692 | +4723.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,619 | €11,252 | -€367 | -3.2% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €51,564 | -€14,247 | -€65,811 | |
| Operating profit (loss) | 9901 | €39,549 | -€44,736 | -€84,285 | |
| Financial income | 75/76B | €59 | €500 | +€441 | +742.5% |
| Recurring financial income | 75 | €59 | €500 | +€441 | +742.5% |
| Financial charges | 65/66B | €592 | - | -€592 | |
| Recurring financial charges | 65 | €592 | - | -€592 | |
| Profit (loss) for the period before taxes | 9903 | €39,017 | -€44,236 | -€83,253 | |
| Income taxes | 67/77 | €9,770 | - | -€9,770 | |
| Profit (loss) for the period | 9904 | €29,247 | -€44,236 | -€73,483 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,247 | -€44,236 | -€73,483 |
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 3 October 2026 via checked.be.