JAMY SOLUTIONS: 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.
JAMY SOLUTIONS
Largest movements
- Cash +€125,103
up €125,103 (+97.8%), from €127,947 to €253,051
mainly Current investments (+€100,000) and Net result for the year (+€65,357)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year +€48,515
up €48,515 (+487%), from €9,958 to €58,473
of which Trade receivables: +€46,991
- Tangible fixed assets -€10,067
down €10,067 (-28.2%), from €35,676 to €25,609
of which Furniture and vehicles: -€9,467
- Reserves +€65,357
up €65,357 (+34.2%), from €190,890 to €256,247
- Tax, wage and social debts -€24,807
down €24,807 (-31.2%), from €79,536 to €54,729
- Trade debts +€20,585
up €20,585 (+776%), from €2,653 to €23,239
- Gross operating margin +€17,407
up €17,407 (+18.8%), from €92,411 to €109,818
- Taxes +€9,912
up €9,912 (+44.9%), from €22,092 to €32,004
- Financial income +€2,994
up €2,994 (+895%), from €335 to €3,328
- Depreciation +€1,116
up €1,116 (+10.3%), from €10,876 to €11,992
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 | €278,702 | €338,753 | +€60,051 | +21.5% |
| Fixed assets | 21/28 | €36,676 | €25,609 | -€11,067 | -30.2% |
| Tangible fixed assets | 22/27 | €35,676 | €25,609 | -€10,067 | -28.2% |
| Plant, machinery and equipment | 23 | €1,729 | €1,129 | -€600 | -34.7% |
| Furniture and vehicles | 24 | €33,947 | €24,480 | -€9,467 | -27.9% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100% |
| Current assets | 29/58 | €242,026 | €313,144 | +€71,118 | +29.4% |
| Amounts receivable within one year | 40/41 | €9,958 | €58,473 | +€48,515 | +487% |
| Trade receivables | 40 | €1,406 | €48,398 | +€46,991 | +3,342% |
| Other amounts receivable | 41 | €8,552 | €10,075 | +€1,523 | +17.8% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €127,947 | €253,051 | +€125,103 | +97.8% |
| Deferred charges and accrued income | 490/1 | €4,120 | €1,621 | -€2,499 | -60.7% |
| Total equity and liabilities | 10/49 | €278,702 | €338,753 | +€60,051 | +21.5% |
| Equity | 10/15 | €194,390 | €259,747 | +€65,357 | +33.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €190,890 | €256,247 | +€65,357 | +34.2% |
| Distributable reserves | 133 | €190,890 | €256,247 | +€65,357 | +34.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,312 | €79,006 | -€5,306 | -6.3% |
| Amounts payable within one year | 42/48 | €83,023 | €77,967 | -€5,055 | -6.1% |
| Trade debts | 44 | €2,653 | €23,239 | +€20,585 | +776% |
| Suppliers | 440/4 | €2,653 | €23,239 | +€20,585 | +776% |
| Taxes, remuneration and social security | 45 | €79,536 | €54,729 | -€24,807 | -31.2% |
| Taxes | 450/3 | €79,536 | €54,729 | -€24,807 | -31.2% |
| Other amounts payable | 47/48 | €833 | €0 | -€833 | -100% |
| Accrued charges and deferred income | 492/3 | €1,289 | €1,039 | -€251 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,876 | €11,992 | +€1,116 | +10.3% |
| Other operating charges | 640/8 | €746 | €957 | +€211 | +28.3% |
| Non-recurring operating charges | 66A | - | €1,723 | +€1,723 | |
| Gross operating margin | 9900 | €92,411 | €109,818 | +€17,407 | +18.8% |
| Operating profit (loss) | 9901 | €80,789 | €95,146 | +€14,357 | +17.8% |
| Financial income | 75/76B | €335 | €3,328 | +€2,994 | +895% |
| Recurring financial income | 75 | €335 | €3,328 | +€2,994 | +895% |
| Financial charges | 65/66B | €80 | €1,113 | +€1,033 | +1,284% |
| Recurring financial charges | 65 | €80 | €113 | +€33 | +40.9% |
| Non-recurring financial charges | 66B | - | €1,000 | +€1,000 | |
| Profit (loss) for the period before taxes | 9903 | €81,043 | €97,361 | +€16,318 | +20.1% |
| Income taxes | 67/77 | €22,092 | €32,004 | +€9,912 | +44.9% |
| Profit (loss) for the period | 9904 | €58,952 | €65,357 | +€6,406 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,952 | €65,357 | +€6,406 | +10.9% |
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 16 October 2026 via checked.be.