JEANJACQUESAMYN: 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.
JEANJACQUESAMYN
Largest movements
- Receivables within one year +€8,115
up €8,115 (+984%), from €825 to €8,940
of which Trade receivables: +€7,240
- Cash -€5,124
down €5,124 (-85.5%), from €5,990 to €866
mainly Receivables within one year (-€8,115) and Contributions, distributions and other (-€1,717)
- Profit (loss) carried forward +€7,171
up €7,171 (+10.7%), from €67,326 to €74,497
- Reserves -€1,717
down €1,717 (-8.5%), from €20,267 to €18,550
of which Tax-exempt reserves: -€1,717
- Trade debts -€1,279
down €1,279 (-39.2%), from €3,265 to €1,986
- Gross operating margin +€4,764
up €4,764 (+212%), from €2,248 to €7,012
- Purchases and services -€3,691
down €3,691 (-19.9%), from €18,569 to €14,877
- Turnover +€1,451
up €1,451 (+7.4%), from €19,731 to €21,182
- Taxes +€981
new in 2025: €981
- Depreciation -€299
down €299 (-45.3%), from €659 to €361
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 | €92,344 | €96,029 | +€3,685 | +4.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €974 | €1,669 | +€695 | +71.4% |
| Tangible fixed assets | 22/27 | €974 | €1,669 | +€695 | +71.4% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €974 | €1,669 | +€695 | +71.4% |
| Current assets | 29/58 | €91,370 | €94,360 | +€2,990 | +3.3% |
| Amounts receivable after more than one year | 29 | €84,555 | €84,555 | = | 0.0% |
| Other amounts receivable | 291 | €84,555 | €84,555 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €825 | €8,940 | +€8,115 | +984% |
| Trade receivables | 40 | €825 | €8,065 | +€7,240 | +878% |
| Other amounts receivable | 41 | €0 | €875 | +€875 | |
| Cash at bank and in hand | 54/58 | €5,990 | €866 | -€5,124 | -85.5% |
| Total equity and liabilities | 10/49 | €92,344 | €96,029 | +€3,685 | +4.0% |
| Equity | 10/15 | €87,693 | €93,147 | +€5,454 | +6.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €20,267 | €18,550 | -€1,717 | -8.5% |
| Tax-exempt reserves | 132 | €1,717 | €0 | -€1,717 | -100% |
| Distributable reserves | 133 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,326 | €74,497 | +€7,171 | +10.7% |
| Amounts payable | 17/49 | €4,650 | €2,882 | -€1,769 | -38.0% |
| Amounts payable within one year | 42/48 | €4,650 | €2,882 | -€1,769 | -38.0% |
| Trade debts | 44 | €3,265 | €1,986 | -€1,279 | -39.2% |
| Suppliers | 440/4 | €3,265 | €1,986 | -€1,279 | -39.2% |
| Taxes, remuneration and social security | 45 | €1,386 | €896 | -€490 | -35.4% |
| Taxes | 450/3 | €1,386 | €896 | -€490 | -35.4% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €19,731 | €21,182 | +€1,451 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,569 | €14,877 | -€3,691 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €361 | -€299 | -45.3% |
| Other operating charges | 640/8 | - | €0 | = | |
| Gross operating margin | 9900 | €2,248 | €7,012 | +€4,764 | +212% |
| Operating profit (loss) | 9901 | €1,589 | €6,652 | +€5,063 | +319% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €196 | €220 | +€25 | +12.6% |
| Recurring financial charges | 65 | €196 | €220 | +€25 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €1,393 | €6,435 | +€5,042 | +362% |
| Transfer from deferred taxes | 780 | €1,717 | €1,717 | +€0 | 0.0% |
| Income taxes | 67/77 | - | €981 | +€981 | |
| Profit (loss) for the period | 9904 | €3,110 | €7,171 | +€4,061 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €3,110 | €7,171 | +€4,061 | +131% |
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 15 October 2026 via checked.be.