JAMPUBLISHING: 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.
JAMPUBLISHING
Largest movements
- Cash -€401
down €401 (-34.6%), from €1,160 to €759
mainly Net result for the year (-€1,391)
- Profit (loss) carried forward -€1,391
down €1,391 (-0.2%), from -€881,776 to -€883,167
- Other debts +€492
up €492 (+0.1%), from €863,319 to €863,811
- Trade debts +€485
up €485 (+77.1%), from €630 to €1,115
- Accrued charges and deferred income +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin +€823
up €823 (+46.4%), from -€1,774 to -€951
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 | €1,160 | €759 | -€401 | -34.6% |
| Current assets | 29/58 | €1,160 | €759 | -€401 | -34.6% |
| Cash at bank and in hand | 54/58 | €1,160 | €759 | -€401 | -34.6% |
| Total equity and liabilities | 10/49 | €1,160 | €759 | -€401 | -34.6% |
| Equity | 10/15 | -€863,176 | -€864,567 | -€1,391 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€881,776 | -€883,167 | -€1,391 | -0.2% |
| Amounts payable | 17/49 | €864,336 | €865,326 | +€990 | +0.1% |
| Amounts payable within one year | 42/48 | €863,949 | €864,926 | +€978 | +0.1% |
| Trade debts | 44 | €630 | €1,115 | +€485 | +77.1% |
| Suppliers | 440/4 | €630 | €1,115 | +€485 | +77.1% |
| Other amounts payable | 47/48 | €863,319 | €863,811 | +€492 | +0.1% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,774 | -€951 | +€823 | +46.4% |
| Operating profit (loss) | 9901 | -€1,774 | -€951 | +€823 | +46.4% |
| Financial charges | 65/66B | €424 | €440 | +€16 | +3.9% |
| Recurring financial charges | 65 | €424 | €440 | +€16 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,198 | -€1,391 | +€807 | +36.7% |
| Profit (loss) for the period | 9904 | -€2,198 | -€1,391 | +€807 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,198 | -€1,391 | +€807 | +36.7% |
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 4 October 2026 via checked.be.