JAMS SEAFOOD: 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.
JAMS SEAFOOD
Largest movements
- Receivables within one year -€21,375
down €21,375 (-96.2%), from €22,209 to €834
of which Trade receivables: -€20,828
- Cash -€1,555
down €1,555 (-66.3%), from €2,344 to €789
mainly Trade debts (-€24,307) and Net result for the year (-€2,747)
- Trade debts -€24,307
down €24,307 (-100%), from €24,307 to €0
- Other debts +€4,124
up €4,124 (+120%), from €3,449 to €7,573
- Profit (loss) carried forward -€2,747
down €2,747 (-52.8%), from -€5,203 to -€7,950
- Gross operating margin +€2,952
up €2,952 (+57.1%), from -€5,170 to -€2,218
- Financial charges +€496
up €496 (+1,488%), from €33 to €529
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 | €24,553 | €1,623 | -€22,930 | -93.4% |
| Current assets | 29/58 | €24,553 | €1,623 | -€22,930 | -93.4% |
| Amounts receivable within one year | 40/41 | €22,209 | €834 | -€21,375 | -96.2% |
| Trade receivables | 40 | €21,244 | €416 | -€20,828 | -98.0% |
| Other amounts receivable | 41 | €965 | €417 | -€548 | -56.8% |
| Cash at bank and in hand | 54/58 | €2,344 | €789 | -€1,555 | -66.3% |
| Total equity and liabilities | 10/49 | €24,553 | €1,623 | -€22,930 | -93.4% |
| Equity | 10/15 | -€3,203 | -€5,950 | -€2,747 | -85.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,203 | -€7,950 | -€2,747 | -52.8% |
| Amounts payable | 17/49 | €27,756 | €7,573 | -€20,183 | -72.7% |
| Amounts payable within one year | 42/48 | €27,756 | €7,573 | -€20,183 | -72.7% |
| Trade debts | 44 | €24,307 | €0 | -€24,307 | -100% |
| Suppliers | 440/4 | €24,307 | €0 | -€24,307 | -100% |
| Other amounts payable | 47/48 | €3,449 | €7,573 | +€4,124 | +120% |
| Gross operating margin | 9900 | -€5,170 | -€2,218 | +€2,952 | +57.1% |
| Operating profit (loss) | 9901 | -€5,170 | -€2,218 | +€2,952 | +57.1% |
| Financial charges | 65/66B | €33 | €529 | +€496 | +1,488% |
| Recurring financial charges | 65 | €33 | €529 | +€496 | +1,488% |
| Profit (loss) for the period before taxes | 9903 | -€5,203 | -€2,747 | +€2,456 | +47.2% |
| Profit (loss) for the period | 9904 | -€5,203 | -€2,747 | +€2,456 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,203 | -€2,747 | +€2,456 | +47.2% |
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 23 October 2026 via checked.be.