JEANSAM: 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.
JEANSAM
Largest movements
- Receivables within one year -€8,865
down €8,865 (-20.6%), from €43,061 to €34,196
of which Trade receivables: -€9,107
- Stocks and contracts +€3,875
up €3,875 (+24.9%), from €15,531 to €19,406
- Profit (loss) carried forward -€3,835
down €3,835 (-15.9%), from €24,073 to €20,238
- Trade debts -€3,470
down €3,470 (-78.0%), from €4,451 to €981
- Other debts +€1,604
up €1,604 (+6.5%), from €24,727 to €26,331
- Short-term financial debts +€734
new in 2025: €734
- Financial charges +€2,326
up €2,326 (+2,444%), from €95 to €2,421
- Gross operating margin +€398
up €398 (+22.6%), from -€1,761 to -€1,363
- Other operating charges +€50
new in 2025: €50
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,175 | €66,884 | -€5,290 | -7.3% |
| Fixed assets | 21/28 | €2,777 | €2,777 | = | 0.0% |
| Financial fixed assets | 28 | €2,777 | €2,777 | = | 0.0% |
| Current assets | 29/58 | €69,397 | €64,107 | -€5,290 | -7.6% |
| Amounts receivable after more than one year | 29 | €10,505 | €10,505 | = | 0.0% |
| Trade receivables | 290 | €10,505 | €10,505 | = | 0.0% |
| Stocks and contracts in progress | 3 | €15,531 | €19,406 | +€3,875 | +24.9% |
| Stocks | 30/36 | €15,531 | €19,406 | +€3,875 | +24.9% |
| Amounts receivable within one year | 40/41 | €43,061 | €34,196 | -€8,865 | -20.6% |
| Trade receivables | 40 | €41,531 | €32,424 | -€9,107 | -21.9% |
| Other amounts receivable | 41 | €1,530 | €1,772 | +€242 | +15.8% |
| Deferred charges and accrued income | 490/1 | €300 | - | -€300 | |
| Total equity and liabilities | 10/49 | €72,175 | €66,884 | -€5,290 | -7.3% |
| Equity | 10/15 | €42,673 | €38,838 | -€3,835 | -9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,073 | €20,238 | -€3,835 | -15.9% |
| Amounts payable | 17/49 | €29,501 | €28,046 | -€1,456 | -4.9% |
| Amounts payable within one year | 42/48 | €29,501 | €28,046 | -€1,456 | -4.9% |
| Financial debts | 43 | - | €734 | +€734 | |
| Credit institutions | 430/8 | - | €734 | +€734 | |
| Trade debts | 44 | €4,451 | €981 | -€3,470 | -78.0% |
| Suppliers | 440/4 | €4,451 | €981 | -€3,470 | -78.0% |
| Taxes, remuneration and social security | 45 | €323 | - | -€323 | |
| Taxes | 450/3 | €323 | - | -€323 | |
| Other amounts payable | 47/48 | €24,727 | €26,331 | +€1,604 | +6.5% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€1,761 | -€1,363 | +€398 | +22.6% |
| Operating profit (loss) | 9901 | -€1,761 | -€1,413 | +€348 | +19.8% |
| Financial charges | 65/66B | €95 | €2,421 | +€2,326 | +2,444% |
| Recurring financial charges | 65 | €95 | €2,421 | +€2,326 | +2,444% |
| Profit (loss) for the period before taxes | 9903 | -€1,856 | -€3,835 | -€1,978 | -107% |
| Profit (loss) for the period | 9904 | -€1,856 | -€3,835 | -€1,978 | -107% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,856 | -€3,835 | -€1,978 | -107% |
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 1 November 2026 via checked.be.