JAMINO: 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.
JAMINO
Largest movements
- Receivables within one year +€22,951
up €22,951 (+44.5%), from €51,535 to €74,486
of which Trade receivables: +€26,151
- Debts after one year +€28,768
up €28,768 (+10.8%), from €266,266 to €295,034
- Profit (loss) carried forward -€13,621
down €13,621 (-45.8%), from -€29,729 to -€43,350
- Trade debts +€12,198
up €12,198 (+191.6%), from €6,365 to €18,562
- Financial charges +€11,205
up €11,205 (+2883.1%), from €389 to €11,593
- Gross operating margin -€1,489
down €1,489 (-442.2%), from -€337 to -€1,826
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €255,611 | €280,246 | +€24,635 | +9.6% |
| Formation expenses | 20 | €468 | €267 | -€202 | -43.1% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €100,000 | €100,000 | = | 0.0% |
| Land and buildings | 22 | €100,000 | €100,000 | = | 0.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €55,142 | €79,980 | +€24,837 | +45.0% |
| Amounts receivable within one year | 40/41 | €51,535 | €74,486 | +€22,951 | +44.5% |
| Trade receivables | 40 | €48,047 | €74,198 | +€26,151 | +54.4% |
| Other amounts receivable | 41 | €3,488 | €289 | -€3,199 | -91.7% |
| Cash at bank and in hand | 54/58 | €3,607 | €5,493 | +€1,886 | +52.3% |
| Total equity and liabilities | 10/49 | €255,611 | €280,246 | +€24,635 | +9.6% |
| Equity | 10/15 | -€19,729 | -€33,350 | -€13,621 | -69.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,729 | -€43,350 | -€13,621 | -45.8% |
| Amounts payable | 17/49 | €275,340 | €313,596 | +€38,257 | +13.9% |
| Amounts payable after more than one year | 17 | €266,266 | €295,034 | +€28,768 | +10.8% |
| Financial debts | 170/4 | €266,266 | €295,034 | +€28,768 | +10.8% |
| Amounts payable within one year | 42/48 | €9,074 | €18,562 | +€9,489 | +104.6% |
| Trade debts | 44 | €6,365 | €18,562 | +€12,198 | +191.6% |
| Suppliers | 440/4 | €6,365 | €18,562 | +€12,198 | +191.6% |
| Taxes, remuneration and social security | 45 | €2,709 | - | -€2,709 | |
| Taxes | 450/3 | €2,709 | - | -€2,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202 | €202 | = | 0.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€337 | -€1,826 | -€1,489 | -442.2% |
| Operating profit (loss) | 9901 | -€926 | -€2,028 | -€1,102 | -119.0% |
| Financial charges | 65/66B | €389 | €11,593 | +€11,205 | +2883.1% |
| Recurring financial charges | 65 | €389 | €11,593 | +€11,205 | +2883.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,315 | -€13,621 | -€12,307 | -936.1% |
| Profit (loss) for the period | 9904 | -€1,315 | -€13,621 | -€12,307 | -936.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,315 | -€13,621 | -€12,307 | -936.1% |
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.