JAMEVAN: 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.
JAMEVAN
Largest movements
- Receivables after one year -€15,564
down €15,564 (-12.4%), from €125,820 to €110,256
- Receivables within one year +€15,564
new in 2025: €15,564
- Cash -€1,312
down €1,312 (-71.9%), from €1,825 to €513
mainly Receivables within one year (-€15,564) and Accrued charges and deferred income (-€3,564)
- Accrued charges and deferred income -€3,564
down €3,564 (-20.0%), from €17,820 to €14,256
- Profit (loss) carried forward +€2,252
up €2,252 (+38.1%), from -€5,906 to -€3,654
- Financial income +€2,436
up €2,436 (+215.9%), from €1,128 to €3,564
- Gross operating margin -€79
down €79 (-12.0%), from -€654 to -€733
- Purchases and services +€79
up €79 (+12.0%), from €654 to €733
- Other operating charges +€15
up €15 (+2.8%), from €534 to €549
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 | €127,645 | €126,333 | -€1,312 | -1.0% |
| Current assets | 29/58 | €127,645 | €126,333 | -€1,312 | -1.0% |
| Amounts receivable after more than one year | 29 | €125,820 | €110,256 | -€15,564 | -12.4% |
| Other amounts receivable | 291 | €125,820 | €110,256 | -€15,564 | -12.4% |
| Amounts receivable within one year | 40/41 | - | €15,564 | +€15,564 | |
| Other amounts receivable | 41 | - | €15,564 | +€15,564 | |
| Cash at bank and in hand | 54/58 | €1,825 | €513 | -€1,312 | -71.9% |
| Total equity and liabilities | 10/49 | €127,645 | €126,333 | -€1,312 | -1.0% |
| Equity | 10/15 | €94,825 | €97,077 | +€2,252 | +2.4% |
| Contributions | 10/11 | €91,574 | €91,574 | = | 0.0% |
| Capital | 10 | €91,574 | €91,574 | = | 0.0% |
| Issued capital | 100 | €91,574 | €91,574 | = | 0.0% |
| Reserves | 13 | €9,157 | €9,157 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,157 | €9,157 | = | 0.0% |
| Legal reserve | 130 | €9,157 | €9,157 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,906 | -€3,654 | +€2,252 | +38.1% |
| Amounts payable | 17/49 | €32,820 | €29,256 | -€3,564 | -10.9% |
| Amounts payable within one year | 42/48 | €15,000 | €15,000 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €17,820 | €14,256 | -€3,564 | -20.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €654 | €733 | +€79 | +12.0% |
| Other operating charges | 640/8 | €534 | €549 | +€15 | +2.8% |
| Gross operating margin | 9900 | -€654 | -€733 | -€79 | -12.0% |
| Operating profit (loss) | 9901 | -€1,188 | -€1,282 | -€94 | -7.9% |
| Financial income | 75/76B | €1,128 | €3,564 | +€2,436 | +215.9% |
| Recurring financial income | 75 | €1,128 | €3,564 | +€2,436 | +215.9% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€89 | €2,252 | +€2,341 | |
| Profit (loss) for the period | 9904 | -€89 | €2,252 | +€2,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€89 | €2,252 | +€2,341 |
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 5 October 2026 via checked.be.