JAUMET PIERRE: 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.
JAUMET PIERRE
Largest movements
- Cash +€28,850
up €28,850 (+695%), from €4,153 to €33,003
mainly Net result for the year (+€29,519) and Receivables within one year (+€2,495)
- Receivables within one year -€2,495
down €2,495 (-56.3%), from €4,431 to €1,936
of which Other amounts receivable: -€1,975
- Tangible fixed assets -€920
down €920 (-27.1%), from €3,393 to €2,473
of which Furniture and vehicles: -€721
- Deferred charges and accrued income -€479
down €479 (-15.9%), from €3,019 to €2,540
- Profit (loss) carried forward +€28,686
up €28,686 (+1,138%), from €2,521 to €31,207
- Tax, wage and social debts -€4,754
down €4,754 (-55.9%), from €8,504 to €3,750
of which Remuneration and social security: -€2,400
- Other debts +€2,136
up €2,136 (+249%), from €859 to €2,995
- Trade debts -€1,113
no longer reported in 2025 (was €1,113)
- Gross operating margin +€34,125
up €34,125 (+728%), from €4,685 to €38,811
- Taxes +€7,202
up €7,202 (+653%), from €1,104 to €8,306
- Depreciation +€677
up €677 (+278%), from €243 to €920
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 | €14,997 | €39,953 | +€24,956 | +166% |
| Fixed assets | 21/28 | €3,393 | €2,473 | -€920 | -27.1% |
| Tangible fixed assets | 22/27 | €3,393 | €2,473 | -€920 | -27.1% |
| Plant, machinery and equipment | 23 | €929 | €730 | -€199 | -21.4% |
| Furniture and vehicles | 24 | €2,464 | €1,743 | -€721 | -29.2% |
| Current assets | 29/58 | €11,604 | €37,479 | +€25,876 | +223% |
| Amounts receivable within one year | 40/41 | €4,431 | €1,936 | -€2,495 | -56.3% |
| Trade receivables | 40 | €2,262 | €1,742 | -€520 | -23.0% |
| Other amounts receivable | 41 | €2,169 | €194 | -€1,975 | -91.0% |
| Cash at bank and in hand | 54/58 | €4,153 | €33,003 | +€28,850 | +695% |
| Deferred charges and accrued income | 490/1 | €3,019 | €2,540 | -€479 | -15.9% |
| Total equity and liabilities | 10/49 | €14,997 | €39,953 | +€24,956 | +166% |
| Equity | 10/15 | €4,521 | €33,207 | +€28,686 | +634% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,521 | €31,207 | +€28,686 | +1,138% |
| Amounts payable | 17/49 | €10,476 | €6,745 | -€3,730 | -35.6% |
| Amounts payable within one year | 42/48 | €10,476 | €6,745 | -€3,730 | -35.6% |
| Trade debts | 44 | €1,113 | - | -€1,113 | |
| Suppliers | 440/4 | €1,113 | - | -€1,113 | |
| Taxes, remuneration and social security | 45 | €8,504 | €3,750 | -€4,754 | -55.9% |
| Taxes | 450/3 | €6,104 | €3,750 | -€2,354 | -38.6% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €859 | €2,995 | +€2,136 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €243 | €920 | +€677 | +278% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €4,685 | €38,811 | +€34,125 | +728% |
| Operating profit (loss) | 9901 | €4,442 | €37,742 | +€33,300 | +750% |
| Financial income | 75/76B | €42 | €114 | +€72 | +174% |
| Recurring financial income | 75 | €42 | €114 | +€72 | +174% |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | €4,484 | €37,825 | +€33,341 | +744% |
| Income taxes | 67/77 | €1,104 | €8,306 | +€7,202 | +653% |
| Profit (loss) for the period | 9904 | €3,380 | €29,519 | +€26,139 | +773% |
| Profit (loss) for the period to be appropriated | 9905 | €3,380 | €29,519 | +€26,139 | +773% |
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.