JEAME: 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.
JEAME
Largest movements
- Cash +€22,460
up €22,460 (+2828.7%), from €794 to €23,254
mainly Net result for the year (+€46,870) and Depreciation (+€279)
- Deferred charges and accrued income +€11,000
new in 2025: €11,000
- Tangible fixed assets +€2,968
new in 2025: €2,968
- Receivables within one year +€2,461
up €2,461 (+12.8%), from €19,183 to €21,644
of which Other amounts receivable: +€13,461
- Profit (loss) carried forward +€46,870
up €46,870 (+6373.3%), from €735 to €47,605
- Other debts -€3,295
down €3,295 (-30.9%), from €10,658 to €7,363
- Tax, wage and social debts -€3,268
down €3,268 (-44.7%), from €7,318 to €4,050
of which Taxes: -€4,208
- Trade debts -€1,624
down €1,624 (-81.2%), from €2,000 to €376
- Gross operating margin +€35,816
up €35,816 (+148.2%), from €24,167 to €59,983
- Taxes +€7,256
up €7,256 (+142.3%), from €5,100 to €12,356
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 | €20,711 | €59,395 | +€38,684 | +186.8% |
| Formation expenses | 20 | €735 | €529 | -€206 | -28.0% |
| Fixed assets | 21/28 | - | €2,968 | +€2,968 | |
| Tangible fixed assets | 22/27 | - | €2,968 | +€2,968 | |
| Plant, machinery and equipment | 23 | - | €2,968 | +€2,968 | |
| Current assets | 29/58 | €19,977 | €55,898 | +€35,922 | +179.8% |
| Amounts receivable within one year | 40/41 | €19,183 | €21,644 | +€2,461 | +12.8% |
| Trade receivables | 40 | €11,000 | €0 | -€11,000 | -100.0% |
| Other amounts receivable | 41 | €8,183 | €21,644 | +€13,461 | +164.5% |
| Cash at bank and in hand | 54/58 | €794 | €23,254 | +€22,460 | +2828.7% |
| Deferred charges and accrued income | 490/1 | - | €11,000 | +€11,000 | |
| Total equity and liabilities | 10/49 | €20,711 | €59,395 | +€38,684 | +186.8% |
| Equity | 10/15 | €736 | €47,606 | +€46,870 | +6364.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €735 | €47,605 | +€46,870 | +6373.3% |
| Amounts payable | 17/49 | €19,975 | €11,789 | -€8,186 | -41.0% |
| Amounts payable within one year | 42/48 | €19,975 | €11,789 | -€8,186 | -41.0% |
| Trade debts | 44 | €2,000 | €376 | -€1,624 | -81.2% |
| Suppliers | 440/4 | €2,000 | €376 | -€1,624 | -81.2% |
| Taxes, remuneration and social security | 45 | €7,318 | €4,050 | -€3,268 | -44.7% |
| Taxes | 450/3 | €5,258 | €1,050 | -€4,208 | -80.0% |
| Remuneration and social security | 454/9 | €2,060 | €3,000 | +€940 | +45.6% |
| Other amounts payable | 47/48 | €10,658 | €7,363 | -€3,295 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €279 | +€73 | +35.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €24,167 | €59,983 | +€35,816 | +148.2% |
| Operating profit (loss) | 9901 | €23,573 | €59,304 | +€35,731 | +151.6% |
| Financial income | 75/76B | €248 | €0 | -€248 | -100.0% |
| Recurring financial income | 75 | €248 | €0 | -€248 | -100.0% |
| Financial charges | 65/66B | €90 | €78 | -€12 | -13.3% |
| Recurring financial charges | 65 | €90 | €78 | -€12 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €23,731 | €59,226 | +€35,495 | +149.6% |
| Income taxes | 67/77 | €5,100 | €12,356 | +€7,256 | +142.3% |
| Profit (loss) for the period | 9904 | €18,631 | €46,870 | +€28,239 | +151.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,631 | €46,870 | +€28,239 | +151.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.