JAMINITY: what changed
Two financial 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.
JAMINITY
Largest movements
- Cash +€76,947
up €76,947 (+94.0%), from €81,829 to €158,776
mainly Net result for the year (+€79,645) and Tax, wage and social debts (+€21,792)
- Tangible fixed assets +€16,555
up €16,555 (+203.7%), from €8,127 to €24,682
- Receivables within one year +€7,495
up €7,495 (+49.9%), from €15,012 to €22,506
- Reserves +€78,812
up €78,812 (+108.5%), from €72,614 to €151,426
- Tax, wage and social debts +€21,792
up €21,792 (+77.8%), from €28,012 to €49,804
- Gross operating margin +€12,992
up €12,992 (+14.0%), from €92,508 to €105,501
- Depreciation +€3,114
up €3,114 (+522.5%), from €596 to €3,710
- Other operating charges +€2,551
new in 2025: €2,551
- Taxes +€1,409
up €1,409 (+7.6%), from €18,437 to €19,847
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 | €104,967 | €205,964 | +€100,997 | +96.2% |
| Fixed assets | 21/28 | €8,127 | €24,682 | +€16,555 | +203.7% |
| Tangible fixed assets | 22/27 | €8,127 | €24,682 | +€16,555 | +203.7% |
| Furniture and vehicles | 24 | €8,127 | €24,682 | +€16,555 | +203.7% |
| Current assets | 29/58 | €96,840 | €181,282 | +€84,442 | +87.2% |
| Amounts receivable within one year | 40/41 | €15,012 | €22,506 | +€7,495 | +49.9% |
| Trade receivables | 40 | €15,012 | €22,506 | +€7,495 | +49.9% |
| Cash at bank and in hand | 54/58 | €81,829 | €158,776 | +€76,947 | +94.0% |
| Total equity and liabilities | 10/49 | €104,967 | €205,964 | +€100,997 | +96.2% |
| Equity | 10/15 | €75,614 | €154,426 | +€78,812 | +104.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,614 | €151,426 | +€78,812 | +108.5% |
| Distributable reserves | 133 | €72,614 | €151,426 | +€78,812 | +108.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €29,353 | €51,539 | +€22,185 | +75.6% |
| Amounts payable within one year | 42/48 | €29,353 | €51,539 | +€22,185 | +75.6% |
| Trade debts | 44 | €508 | €875 | +€367 | +72.2% |
| Suppliers | 440/4 | €508 | €875 | +€367 | +72.2% |
| Taxes, remuneration and social security | 45 | €28,012 | €49,804 | +€21,792 | +77.8% |
| Taxes | 450/3 | €28,012 | €49,804 | +€21,792 | +77.8% |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €3,710 | +€3,114 | +522.5% |
| Other operating charges | 640/8 | - | €2,551 | +€2,551 | |
| Gross operating margin | 9900 | €92,508 | €105,501 | +€12,992 | +14.0% |
| Operating profit (loss) | 9901 | €91,912 | €99,240 | +€7,327 | +8.0% |
| Financial income | 75/76B | - | €401 | +€401 | |
| Recurring financial income | 75 | - | €401 | +€401 | |
| Financial charges | 65/66B | €28 | €149 | +€121 | +430.2% |
| Recurring financial charges | 65 | €28 | €149 | +€121 | +430.2% |
| Profit (loss) for the period before taxes | 9903 | €91,884 | €99,492 | +€7,608 | +8.3% |
| Income taxes | 67/77 | €18,437 | €19,847 | +€1,409 | +7.6% |
| Profit (loss) for the period | 9904 | €73,447 | €79,645 | +€6,198 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,447 | €79,645 | +€6,198 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.