JAYMA: 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.
JAYMA
Largest movements
- Receivables within one year +€8,477
up €8,477 (+74.3%), from €11,415 to €19,892
of which Other amounts receivable: +€7,668
- Tangible fixed assets -€4,231
down €4,231 (-29.4%), from €14,382 to €10,151
of which Plant, machinery and equipment: -€2,332
- Deferred charges and accrued income +€1,959
up €1,959 (+355.5%), from €551 to €2,510
- Cash +€1,758
new in 2025: €1,758
mainly Trade debts (+€11,669) and Other debts (+€10,180)
- Short-term financial debts -€11,995
no longer reported in 2025 (was €11,995)
- Trade debts +€11,669
up €11,669 (+99.1%), from €11,779 to €23,448
- Other debts +€10,180
up €10,180 (+608.5%), from €1,673 to €11,853
- Profit (loss) carried forward -€4,892
down €4,892 (-86.6%), from -€5,648 to -€10,540
- Tax, wage and social debts +€3,192
up €3,192 (+166.1%), from €1,921 to €5,113
of which Taxes: +€2,207
- Purchases and services -€33,217
down €33,217 (-14.6%), from €227,594 to €194,377
- Taxes +€4,205
up €4,205 (+1757.0%), from €239 to €4,444
- Financial income +€2,873
up €2,873 (+8859.9%), from €32 to €2,906
of which Non-recurring financial income: +€2,900
- Staff costs +€2,388
up €2,388 (+7.7%), from €31,189 to €33,577
- Depreciation -€1,200
down €1,200 (-20.9%), from €5,753 to €4,552
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 | €42,529 | €50,682 | +€8,153 | +19.2% |
| Fixed assets | 21/28 | €14,882 | €10,651 | -€4,231 | -28.4% |
| Tangible fixed assets | 22/27 | €14,382 | €10,151 | -€4,231 | -29.4% |
| Plant, machinery and equipment | 23 | €3,948 | €1,616 | -€2,332 | -59.1% |
| Furniture and vehicles | 24 | €1,736 | €1,274 | -€462 | -26.6% |
| Other tangible fixed assets | 26 | €8,698 | €7,261 | -€1,437 | -16.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €27,647 | €40,031 | +€12,384 | +44.8% |
| Stocks and contracts in progress | 3 | €15,681 | €15,870 | +€189 | +1.2% |
| Stocks | 30/36 | €15,681 | €15,870 | +€189 | +1.2% |
| Amounts receivable within one year | 40/41 | €11,415 | €19,892 | +€8,477 | +74.3% |
| Trade receivables | 40 | €1,855 | €2,664 | +€809 | +43.6% |
| Other amounts receivable | 41 | €9,560 | €17,228 | +€7,668 | +80.2% |
| Cash at bank and in hand | 54/58 | - | €1,758 | +€1,758 | |
| Deferred charges and accrued income | 490/1 | €551 | €2,510 | +€1,959 | +355.5% |
| Total equity and liabilities | 10/49 | €42,529 | €50,682 | +€8,153 | +19.2% |
| Equity | 10/15 | €15,160 | €10,268 | -€4,892 | -32.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,208 | €2,208 | = | 0.0% |
| Distributable reserves | 133 | €2,208 | €2,208 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,648 | -€10,540 | -€4,892 | -86.6% |
| Amounts payable | 17/49 | €27,368 | €40,414 | +€13,046 | +47.7% |
| Amounts payable within one year | 42/48 | €27,368 | €40,414 | +€13,046 | +47.7% |
| Financial debts | 43 | €11,995 | - | -€11,995 | |
| Credit institutions | 430/8 | €11,995 | - | -€11,995 | |
| Trade debts | 44 | €11,779 | €23,448 | +€11,669 | +99.1% |
| Suppliers | 440/4 | €11,779 | €23,448 | +€11,669 | +99.1% |
| Taxes, remuneration and social security | 45 | €1,921 | €5,113 | +€3,192 | +166.1% |
| Taxes | 450/3 | - | €2,207 | +€2,207 | |
| Remuneration and social security | 454/9 | €1,921 | €2,906 | +€985 | +51.2% |
| Other amounts payable | 47/48 | €1,673 | €11,853 | +€10,180 | +608.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €227,594 | €194,377 | -€33,217 | -14.6% |
| Remuneration, social security and pensions | 62 | €31,189 | €33,577 | +€2,388 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,753 | €4,552 | -€1,200 | -20.9% |
| Other operating charges | 640/8 | €3,392 | €2,831 | -€561 | -16.5% |
| Gross operating margin | 9900 | €39,510 | €39,734 | +€225 | +0.6% |
| Operating profit (loss) | 9901 | -€823 | -€1,226 | -€402 | -48.8% |
| Financial income | 75/76B | €32 | €2,906 | +€2,873 | +8859.9% |
| Recurring financial income | 75 | €32 | €6 | -€27 | -82.4% |
| Non-recurring financial income | 76B | - | €2,900 | +€2,900 | |
| Financial charges | 65/66B | €2,097 | €2,128 | +€31 | +1.5% |
| Recurring financial charges | 65 | €2,097 | €2,128 | +€31 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,889 | -€448 | +€2,440 | +84.5% |
| Income taxes | 67/77 | €239 | €4,444 | +€4,205 | +1757.0% |
| Profit (loss) for the period | 9904 | -€3,128 | -€4,892 | -€1,765 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,128 | -€4,892 | -€1,765 | -56.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.