JAMY: 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.
JAMY
Largest movements
- Receivables within one year +€315,023
up €315,023 (+1093.8%), from €28,800 to €343,823
of which Trade receivables: +€325,912
- Tangible fixed assets -€40,848
down €40,848 (-14.7%), from €277,073 to €236,225
- Stocks and contracts -€22,896
down €22,896 (-72.1%), from €31,738 to €8,842
- Deferred charges and accrued income +€6,882
up €6,882 (+1113.9%), from €618 to €7,500
- Trade debts +€220,712
up €220,712 (+154.6%), from €142,767 to €363,479
- Profit (loss) carried forward -€198,629
down €198,629 (-47.5%), from -€417,887 to -€616,516
- Accrued charges and deferred income +€123,870
new in 2024: €123,870
- Debts after one year +€105,006
up €105,006 (+21.4%), from €490,601 to €595,606
of which Other amounts payable: +€133,220
- Tax, wage and social debts +€9,084
up €9,084 (+17.1%), from €52,986 to €62,070
of which Taxes: +€15,483
- Staff costs -€130,843
down €130,843 (-37.0%), from €353,279 to €222,435
- Gross operating margin -€53,436
down €53,436 (-37.7%), from €141,691 to €88,255
- Financial charges +€5,969
up €5,969 (+52.7%), from €11,332 to €17,301
- Other operating charges +€4,567
up €4,567 (+614.3%), from €743 to €5,310
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,743 | €626,185 | +€260,442 | +71.2% |
| Fixed assets | 21/28 | €287,426 | €244,178 | -€43,248 | -15.0% |
| Intangible fixed assets | 21 | €8,988 | €6,588 | -€2,400 | -26.7% |
| Tangible fixed assets | 22/27 | €277,073 | €236,225 | -€40,848 | -14.7% |
| Plant, machinery and equipment | 23 | €69,685 | €50,556 | -€19,129 | -27.5% |
| Furniture and vehicles | 24 | €8,596 | €5,971 | -€2,626 | -30.5% |
| Other tangible fixed assets | 26 | €198,792 | €179,698 | -€19,093 | -9.6% |
| Financial fixed assets | 28 | €1,364 | €1,364 | = | 0.0% |
| Current assets | 29/58 | €78,317 | €382,007 | +€303,690 | +387.8% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Other amounts receivable | 291 | €3,500 | €3,500 | = | 0.0% |
| Stocks and contracts in progress | 3 | €31,738 | €8,842 | -€22,896 | -72.1% |
| Stocks | 30/36 | €31,738 | €8,842 | -€22,896 | -72.1% |
| Amounts receivable within one year | 40/41 | €28,800 | €343,823 | +€315,023 | +1093.8% |
| Trade receivables | 40 | €3,301 | €329,213 | +€325,912 | +9872.4% |
| Other amounts receivable | 41 | €25,499 | €14,610 | -€10,889 | -42.7% |
| Cash at bank and in hand | 54/58 | €13,661 | €18,342 | +€4,681 | +34.3% |
| Deferred charges and accrued income | 490/1 | €618 | €7,500 | +€6,882 | +1113.9% |
| Total equity and liabilities | 10/49 | €365,743 | €626,185 | +€260,442 | +71.2% |
| Equity | 10/15 | -€352,887 | -€551,516 | -€198,629 | -56.3% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Outside capital | 11 | €65,000 | €65,000 | = | 0.0% |
| Other | 1109/19 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€417,887 | -€616,516 | -€198,629 | -47.5% |
| Amounts payable | 17/49 | €718,630 | €1,177,701 | +€459,071 | +63.9% |
| Amounts payable after more than one year | 17 | €490,601 | €595,606 | +€105,006 | +21.4% |
| Financial debts | 170/4 | €124,909 | €96,695 | -€28,214 | -22.6% |
| Other amounts payable | 178/9 | €365,691 | €498,911 | +€133,220 | +36.4% |
| Amounts payable within one year | 42/48 | €228,029 | €458,225 | +€230,196 | +101.0% |
| Current portion of amounts payable after more than one year | 42 | €28,777 | €29,176 | +€400 | +1.4% |
| Trade debts | 44 | €142,767 | €363,479 | +€220,712 | +154.6% |
| Suppliers | 440/4 | €142,767 | €363,479 | +€220,712 | +154.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €52,986 | €62,070 | +€9,084 | +17.1% |
| Taxes | 450/3 | €2,531 | €18,014 | +€15,483 | +611.7% |
| Remuneration and social security | 454/9 | €50,455 | €44,056 | -€6,399 | -12.7% |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €123,870 | +€123,870 | |
| Remuneration, social security and pensions | 62 | €353,279 | €222,435 | -€130,843 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,759 | €43,857 | +€1,097 | +2.6% |
| Other operating charges | 640/8 | €743 | €5,310 | +€4,567 | +614.3% |
| Gross operating margin | 9900 | €141,691 | €88,255 | -€53,436 | -37.7% |
| Operating profit (loss) | 9901 | -€255,090 | -€183,347 | +€71,743 | +28.1% |
| Financial income | 75/76B | €891 | €2,019 | +€1,129 | +126.7% |
| Recurring financial income | 75 | €891 | €2,019 | +€1,129 | +126.7% |
| Financial charges | 65/66B | €11,332 | €17,301 | +€5,969 | +52.7% |
| Recurring financial charges | 65 | €11,332 | €17,301 | +€5,969 | +52.7% |
| Profit (loss) for the period before taxes | 9903 | -€265,532 | -€198,629 | +€66,902 | +25.2% |
| Profit (loss) for the period | 9904 | -€265,532 | -€198,629 | +€66,902 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€265,532 | -€198,629 | +€66,902 | +25.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.