Jamie Cap: 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.
Jamie Cap
Largest movements
- Receivables within one year +€20,118
up €20,118 (+117.6%), from €17,102 to €37,220
of which Other amounts receivable: +€23,632
- Tangible fixed assets -€18,392
down €18,392 (-22.2%), from €82,787 to €64,394
of which Leasing and similar rights: -€17,350
- Other debts +€83,874
up €83,874 (+494.3%), from €16,969 to €100,843
- Reserves -€67,136
down €67,136 (-67.7%), from €99,119 to €31,984
- Debts after one year -€14,277
down €14,277 (-33.0%), from €43,246 to €28,969
- Financial income -€1,513
down €1,513 (-73.8%), from €2,049 to €536
- Gross operating margin -€736
down €736 (-1.5%), from €48,276 to €47,540
- Financial charges -€565
down €565 (-17.3%), from €3,263 to €2,698
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 | €183,073 | €186,441 | +€3,368 | +1.8% |
| Fixed assets | 21/28 | €82,937 | €64,544 | -€18,392 | -22.2% |
| Tangible fixed assets | 22/27 | €82,787 | €64,394 | -€18,392 | -22.2% |
| Land and buildings | 22 | - | €1,299 | +€1,299 | |
| Plant, machinery and equipment | 23 | €1,814 | €1,618 | -€197 | -10.8% |
| Furniture and vehicles | 24 | €9,294 | €7,149 | -€2,145 | -23.1% |
| Leasing and similar rights | 25 | €71,679 | €54,328 | -€17,350 | -24.2% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €100,136 | €121,897 | +€21,761 | +21.7% |
| Amounts receivable within one year | 40/41 | €17,102 | €37,220 | +€20,118 | +117.6% |
| Trade receivables | 40 | €11,796 | €8,282 | -€3,514 | -29.8% |
| Other amounts receivable | 41 | €5,306 | €28,938 | +€23,632 | +445.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €81,181 | €82,807 | +€1,626 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,871 | +€17 | +0.9% |
| Total equity and liabilities | 10/49 | €183,073 | €186,441 | +€3,368 | +1.8% |
| Equity | 10/15 | €100,119 | €32,984 | -€67,136 | -67.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €99,119 | €31,984 | -€67,136 | -67.7% |
| Distributable reserves | 133 | €99,119 | €31,984 | -€67,136 | -67.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €82,954 | €153,458 | +€70,504 | +85.0% |
| Amounts payable after more than one year | 17 | €43,246 | €28,969 | -€14,277 | -33.0% |
| Financial debts | 170/4 | €43,246 | €28,969 | -€14,277 | -33.0% |
| Amounts payable within one year | 42/48 | €39,708 | €124,489 | +€84,782 | +213.5% |
| Current portion of amounts payable after more than one year | 42 | €14,281 | €14,277 | -€3 | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,342 | €3,037 | -€305 | -9.1% |
| Suppliers | 440/4 | €3,342 | €3,037 | -€305 | -9.1% |
| Taxes, remuneration and social security | 45 | €5,116 | €6,332 | +€1,216 | +23.8% |
| Taxes | 450/3 | €5,116 | €6,332 | +€1,216 | +23.8% |
| Other amounts payable | 47/48 | €16,969 | €100,843 | +€83,874 | +494.3% |
| Non-recurring operating income | 76A | €0 | €616 | +€616 | |
| Remuneration, social security and pensions | 62 | €134 | €393 | +€260 | +194.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,212 | €19,596 | +€384 | +2.0% |
| Other operating charges | 640/8 | €2,235 | €2,423 | +€189 | +8.4% |
| Gross operating margin | 9900 | €48,276 | €47,540 | -€736 | -1.5% |
| Operating profit (loss) | 9901 | €26,696 | €25,128 | -€1,567 | -5.9% |
| Financial income | 75/76B | €2,049 | €536 | -€1,513 | -73.8% |
| Recurring financial income | 75 | €2,049 | €536 | -€1,513 | -73.8% |
| Financial charges | 65/66B | €3,263 | €2,698 | -€565 | -17.3% |
| Recurring financial charges | 65 | €3,263 | €2,698 | -€565 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €25,482 | €22,966 | -€2,516 | -9.9% |
| Income taxes | 67/77 | €6,123 | €5,714 | -€409 | -6.7% |
| Profit (loss) for the period | 9904 | €19,359 | €17,252 | -€2,107 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,359 | €17,252 | -€2,107 | -10.9% |
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 2 October 2026 via checked.be.