JAMMINQ: 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.
JAMMINQ
Largest movements
- Receivables within one year -€44,381
down €44,381 (-28.0%), from €158,374 to €113,993
of which Trade receivables: -€30,545
- Cash +€20,187
up €20,187 (+252337.5%), from €8 to €20,195
mainly Receivables within one year (+€44,381) and Depreciation (+€4,529)
- Trade debts -€19,809
down €19,809 (-76.8%), from €25,778 to €5,969
- Tax, wage and social debts -€2,025
down €2,025 (-10.7%), from €18,874 to €16,849
- Write-downs +€30,545
new in 2025: €30,545
- Gross operating margin -€25,613
down €25,613 (-46.4%), from €55,218 to €29,605
- Taxes -€16,366
down €16,366 (-100.0%), from €16,368 to €2
- Depreciation -€1,975
down €1,975 (-30.4%), from €6,504 to €4,529
- Financial income +€558
up €558 (+10.6%), from €5,269 to €5,827
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 | €164,667 | €142,274 | -€22,393 | -13.6% |
| Fixed assets | 21/28 | €6,285 | €7,438 | +€1,153 | +18.3% |
| Tangible fixed assets | 22/27 | €6,285 | €7,438 | +€1,153 | +18.3% |
| Plant, machinery and equipment | 23 | €352 | €12 | -€340 | -96.6% |
| Furniture and vehicles | 24 | €5,933 | €7,426 | +€1,493 | +25.2% |
| Current assets | 29/58 | €158,382 | €134,836 | -€23,546 | -14.9% |
| Amounts receivable within one year | 40/41 | €158,374 | €113,993 | -€44,381 | -28.0% |
| Trade receivables | 40 | €36,713 | €6,168 | -€30,545 | -83.2% |
| Other amounts receivable | 41 | €121,661 | €107,825 | -€13,836 | -11.4% |
| Cash at bank and in hand | 54/58 | €8 | €20,195 | +€20,187 | +252337.5% |
| Deferred charges and accrued income | 490/1 | - | €648 | +€648 | |
| Total equity and liabilities | 10/49 | €164,667 | €142,274 | -€22,393 | -13.6% |
| Equity | 10/15 | €120,015 | €119,456 | -€559 | -0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,015 | €115,015 | = | 0.0% |
| Distributable reserves | 133 | €115,015 | €115,015 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€559 | -€559 | |
| Amounts payable | 17/49 | €44,652 | €22,818 | -€21,834 | -48.9% |
| Amounts payable within one year | 42/48 | €44,652 | €22,818 | -€21,834 | -48.9% |
| Trade debts | 44 | €25,778 | €5,969 | -€19,809 | -76.8% |
| Suppliers | 440/4 | €25,778 | €5,969 | -€19,809 | -76.8% |
| Taxes, remuneration and social security | 45 | €18,874 | €16,849 | -€2,025 | -10.7% |
| Taxes | 450/3 | €18,874 | €16,849 | -€2,025 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,504 | €4,529 | -€1,975 | -30.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,545 | +€30,545 | |
| Other operating charges | 640/8 | €788 | €627 | -€161 | -20.4% |
| Gross operating margin | 9900 | €55,218 | €29,605 | -€25,613 | -46.4% |
| Operating profit (loss) | 9901 | €47,926 | -€6,096 | -€54,022 | |
| Financial income | 75/76B | €5,269 | €5,827 | +€558 | +10.6% |
| Recurring financial income | 75 | €5,269 | €5,827 | +€558 | +10.6% |
| Financial charges | 65/66B | €232 | €288 | +€56 | +24.1% |
| Recurring financial charges | 65 | €232 | €288 | +€56 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €52,963 | -€557 | -€53,520 | |
| Income taxes | 67/77 | €16,368 | €2 | -€16,366 | -100.0% |
| Profit (loss) for the period | 9904 | €36,595 | -€559 | -€37,154 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,595 | -€559 | -€37,154 |
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.