JustJam: 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.
JustJam
Largest movements
- Cash +€11,239
up €11,239 (+39.9%), from €28,191 to €39,430
mainly Net result for the year (+€8,940) and Other debts (+€8,070)
- Receivables within one year +€4,273
new in 2026: €4,273
of which Trade receivables: +€2,347
- Tangible fixed assets -€1,860
down €1,860 (-37.8%), from €4,923 to €3,062
- Deferred charges and accrued income -€484
down €484 (-33.2%), from €1,458 to €974
- Other debts +€8,070
up €8,070 (+927.0%), from €871 to €8,940
- Tax, wage and social debts +€3,651
up €3,651 (+55.1%), from €6,628 to €10,279
of which Taxes: +€3,639
- Trade debts +€1,447
up €1,447 (+77.4%), from €1,871 to €3,318
- Gross operating margin -€9,672
down €9,672 (-31.8%), from €30,441 to €20,769
- Taxes -€1,760
down €1,760 (-25.6%), from €6,870 to €5,110
- Financial charges +€1,643
up €1,643 (+61.7%), from €2,661 to €4,304
- Depreciation +€1,202
up €1,202 (+182.6%), from €658 to €1,860
- Other operating charges +€516
up €516 (+1032.8%), from €50 to €566
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,571 | €47,739 | +€13,168 | +38.1% |
| Fixed assets | 21/28 | €4,923 | €3,062 | -€1,860 | -37.8% |
| Tangible fixed assets | 22/27 | €4,923 | €3,062 | -€1,860 | -37.8% |
| Plant, machinery and equipment | 23 | €4,923 | €3,062 | -€1,860 | -37.8% |
| Current assets | 29/58 | €29,649 | €44,677 | +€15,028 | +50.7% |
| Amounts receivable within one year | 40/41 | - | €4,273 | +€4,273 | |
| Trade receivables | 40 | - | €2,347 | +€2,347 | |
| Other amounts receivable | 41 | - | €1,926 | +€1,926 | |
| Cash at bank and in hand | 54/58 | €28,191 | €39,430 | +€11,239 | +39.9% |
| Deferred charges and accrued income | 490/1 | €1,458 | €974 | -€484 | -33.2% |
| Total equity and liabilities | 10/49 | €34,571 | €47,739 | +€13,168 | +38.1% |
| Equity | 10/15 | €25,202 | €25,202 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,202 | €20,202 | = | 0.0% |
| Distributable reserves | 133 | €20,202 | €20,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €9,370 | €22,537 | +€13,168 | +140.5% |
| Amounts payable within one year | 42/48 | €9,370 | €22,537 | +€13,168 | +140.5% |
| Trade debts | 44 | €1,871 | €3,318 | +€1,447 | +77.4% |
| Suppliers | 440/4 | €1,871 | €3,318 | +€1,447 | +77.4% |
| Taxes, remuneration and social security | 45 | €6,628 | €10,279 | +€3,651 | +55.1% |
| Taxes | 450/3 | €6,628 | €10,268 | +€3,639 | +54.9% |
| Remuneration and social security | 454/9 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €871 | €8,940 | +€8,070 | +927.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €658 | €1,860 | +€1,202 | +182.6% |
| Other operating charges | 640/8 | €50 | €566 | +€516 | +1032.8% |
| Gross operating margin | 9900 | €30,441 | €20,769 | -€9,672 | -31.8% |
| Operating profit (loss) | 9901 | €29,733 | €18,342 | -€11,390 | -38.3% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €2,661 | €4,304 | +€1,643 | +61.7% |
| Recurring financial charges | 65 | €2,661 | €4,304 | +€1,643 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | €27,072 | €14,051 | -€13,021 | -48.1% |
| Income taxes | 67/77 | €6,870 | €5,110 | -€1,760 | -25.6% |
| Profit (loss) for the period | 9904 | €20,202 | €8,940 | -€11,261 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,202 | €8,940 | -€11,261 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.