JAMIESON: 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.
JAMIESON
Largest movements
- Cash +€28,909
up €28,909 (+277.0%), from €10,438 to €39,347
mainly Net result for the year (+€16,198) and Receivables within one year (+€11,871)
- Receivables within one year -€11,871
down €11,871 (-52.7%), from €22,519 to €10,648
of which Trade receivables: -€13,316
- Tangible fixed assets -€634
down €634 (-5.6%), from €11,342 to €10,707
of which Plant, machinery and equipment: -€2,500
- Profit (loss) carried forward +€16,198
up €16,198 (+26.4%), from -€61,370 to -€45,172
- Other debts +€3,842
up €3,842 (+18.4%), from €20,829 to €24,671
- Trade debts -€3,076
down €3,076 (-29.5%), from €10,415 to €7,339
- Gross operating margin +€31,270
up €31,270, from -€4,640 to €26,630
- Other operating charges +€2,054
up €2,054 (+192.5%), from €1,067 to €3,122
- Depreciation +€1,838
up €1,838 (+35.3%), from €5,203 to €7,040
- Financial charges +€528
up €528 (+419.4%), from €126 to €654
- Financial income +€356
up €356 (+233.9%), from €152 to €509
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 | €44,589 | €60,981 | +€16,391 | +36.8% |
| Fixed assets | 21/28 | €11,342 | €10,707 | -€634 | -5.6% |
| Tangible fixed assets | 22/27 | €11,342 | €10,707 | -€634 | -5.6% |
| Plant, machinery and equipment | 23 | €9,398 | €6,898 | -€2,500 | -26.6% |
| Furniture and vehicles | 24 | €1,944 | €3,809 | +€1,865 | +96.0% |
| Current assets | 29/58 | €33,247 | €50,273 | +€17,026 | +51.2% |
| Amounts receivable within one year | 40/41 | €22,519 | €10,648 | -€11,871 | -52.7% |
| Trade receivables | 40 | €21,479 | €8,164 | -€13,316 | -62.0% |
| Other amounts receivable | 41 | €1,040 | €2,484 | +€1,445 | +138.9% |
| Cash at bank and in hand | 54/58 | €10,438 | €39,347 | +€28,909 | +277.0% |
| Deferred charges and accrued income | 490/1 | €290 | €279 | -€12 | -4.0% |
| Total equity and liabilities | 10/49 | €44,589 | €60,981 | +€16,391 | +36.8% |
| Equity | 10/15 | €12,518 | €28,716 | +€16,198 | +129.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €11,915 | €11,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,262 | €1,262 | = | 0.0% |
| Legal reserve | 130 | €1,262 | €1,262 | = | 0.0% |
| Distributable reserves | 133 | €10,652 | €10,652 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,370 | -€45,172 | +€16,198 | +26.4% |
| Amounts payable | 17/49 | €32,071 | €32,265 | +€193 | +0.6% |
| Amounts payable within one year | 42/48 | €32,071 | €32,265 | +€193 | +0.6% |
| Trade debts | 44 | €10,415 | €7,339 | -€3,076 | -29.5% |
| Suppliers | 440/4 | €10,415 | €7,339 | -€3,076 | -29.5% |
| Taxes, remuneration and social security | 45 | €828 | €254 | -€573 | -69.3% |
| Taxes | 450/3 | €828 | €254 | -€573 | -69.3% |
| Other amounts payable | 47/48 | €20,829 | €24,671 | +€3,842 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,203 | €7,040 | +€1,838 | +35.3% |
| Other operating charges | 640/8 | €1,067 | €3,122 | +€2,054 | +192.5% |
| Gross operating margin | 9900 | -€4,640 | €26,630 | +€31,270 | |
| Operating profit (loss) | 9901 | -€10,910 | €16,468 | +€27,378 | |
| Financial income | 75/76B | €152 | €509 | +€356 | +233.9% |
| Recurring financial income | 75 | €152 | €509 | +€356 | +233.9% |
| Financial charges | 65/66B | €126 | €654 | +€528 | +419.4% |
| Recurring financial charges | 65 | €126 | €654 | +€528 | +419.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,884 | €16,323 | +€27,206 | |
| Income taxes | 67/77 | €130 | €125 | -€5 | -4.0% |
| Profit (loss) for the period | 9904 | -€11,013 | €16,198 | +€27,211 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,013 | €16,198 | +€27,211 |
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 6 October 2026 via checked.be.