JAMP Advisory: 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.
JAMP Advisory
Largest movements
- Receivables within one year +€43,411
up €43,411 (+3,286%), from €1,321 to €44,732
of which Other amounts receivable: +€29,000
- Financial fixed assets +€14,400
new in 2025: €14,400
- Cash -€2,591
down €2,591 (-13.6%), from €19,098 to €16,507
mainly Receivables within one year (-€43,411) and Investment in fixed assets (net) (-€14,400)
- Deferred charges and accrued income +€983
new in 2025: €983
- Profit (loss) carried forward +€36,201
up €36,201 (+659%), from €5,495 to €41,696
- Trade debts +€10,510
up €10,510 (+427%), from €2,459 to €12,970
- Tax, wage and social debts +€10,196
up €10,196 (+96.8%), from €10,534 to €20,729
of which Taxes: +€10,196
- Gross operating margin +€38,181
up €38,181 (+347%), from €10,996 to €49,177
- Taxes +€8,761
up €8,761 (+334%), from €2,627 to €11,388
- Depreciation -€1,054
no longer reported in 2025 (was €1,054)
- Other operating charges -€760
down €760 (-92.0%), from €826 to €66
- Financial charges +€628
up €628 (+959%), from €65 to €693
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.
Derived cash bridge
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 | €20,419 | €76,622 | +€56,203 | +275% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €14,400 | +€14,400 | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | - | €14,400 | +€14,400 | |
| Current assets | 29/58 | €20,419 | €62,222 | +€41,803 | +205% |
| Amounts receivable within one year | 40/41 | €1,321 | €44,732 | +€43,411 | +3,286% |
| Trade receivables | 40 | €1,321 | €15,732 | +€14,411 | +1,091% |
| Other amounts receivable | 41 | - | €29,000 | +€29,000 | |
| Cash at bank and in hand | 54/58 | €19,098 | €16,507 | -€2,591 | -13.6% |
| Deferred charges and accrued income | 490/1 | - | €983 | +€983 | |
| Total equity and liabilities | 10/49 | €20,419 | €76,622 | +€56,203 | +275% |
| Equity | 10/15 | €5,496 | €41,697 | +€36,201 | +659% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,495 | €41,696 | +€36,201 | +659% |
| Amounts payable | 17/49 | €14,923 | €34,925 | +€20,002 | +134% |
| Amounts payable within one year | 42/48 | €14,923 | €34,869 | +€19,947 | +134% |
| Trade debts | 44 | €2,459 | €12,970 | +€10,510 | +427% |
| Suppliers | 440/4 | €2,459 | €12,970 | +€10,510 | +427% |
| Taxes, remuneration and social security | 45 | €10,534 | €20,729 | +€10,196 | +96.8% |
| Taxes | 450/3 | €10,534 | €20,729 | +€10,196 | +96.8% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €1,930 | €1,171 | -€759 | -39.3% |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | - | -€1,054 | |
| Other operating charges | 640/8 | €826 | €66 | -€760 | -92.0% |
| Gross operating margin | 9900 | €10,996 | €49,177 | +€38,181 | +347% |
| Operating profit (loss) | 9901 | €9,116 | €49,112 | +€39,995 | +439% |
| Financial income | 75/76B | €71 | €3 | -€68 | -95.7% |
| Recurring financial income | 75 | €71 | €3 | -€68 | -95.7% |
| Financial charges | 65/66B | €65 | €693 | +€628 | +959% |
| Recurring financial charges | 65 | €65 | €693 | +€628 | +959% |
| Profit (loss) for the period before taxes | 9903 | €9,122 | €48,422 | +€39,300 | +431% |
| Income taxes | 67/77 | €2,627 | €11,388 | +€8,761 | +334% |
| Profit (loss) for the period | 9904 | €6,495 | €37,034 | +€30,539 | +470% |
| Profit (loss) for the period to be appropriated | 9905 | €6,495 | €37,034 | +€30,539 | +470% |
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 20 October 2026 via checked.be.