Jaimy: 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.
Jaimy
Largest movements
- Financial fixed assets -€2.7m
down €2.7m (-99.8%), from €2.7m to €4,800
- Intangible fixed assets +€1.7m
new in 2025: €1.7m
- Receivables within one year +€213,291
up €213,291 (+41.1%), from €518,796 to €732,087
of which Other amounts receivable: +€152,016
- Cash +€166,885
up €166,885 (+19.2%), from €869,985 to €1.0m
mainly Depreciation (+€686,365) and Other debts (+€339,516)
- Profit (loss) carried forward -€1.6m
down €1.6m (-203.2%), from -€811,792 to -€2.5m
- Other debts +€339,516
up €339,516 (+1775.3%), from €19,125 to €358,641
- Trade debts +€249,923
up €249,923 (+119.0%), from €210,045 to €459,968
- Tax, wage and social debts +€127,995
up €127,995 (+86.2%), from €148,416 to €276,411
of which Remuneration and social security: +€90,079
- Contributions +€125,000
up €125,000 (+2.9%), from €4.3m to €4.4m
- Depreciation +€682,301
up €682,301 (+16791.1%), from €4,063 to €686,365
- Staff costs +€526,615
up €526,615 (+51.7%), from €1.0m to €1.5m
- Write-downs +€284,862
up €284,862, from -€6,179 to €278,683
- Provisions +€80,334
new in 2025: €80,334
- Other operating charges -€72,788
down €72,788 (-67.5%), from €107,854 to €35,066
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 | €4,114,714 | €3,475,574 | -€639,140 | -15.5% |
| Fixed assets | 21/28 | €2,715,882 | €1,690,954 | -€1.0m | -37.7% |
| Intangible fixed assets | 21 | - | €1,664,218 | +€1.7m | |
| Tangible fixed assets | 22/27 | €10,882 | €21,936 | +€11,053 | +101.6% |
| Plant, machinery and equipment | 23 | - | €3,802 | +€3,802 | |
| Furniture and vehicles | 24 | €10,882 | €18,134 | +€7,252 | +66.6% |
| Financial fixed assets | 28 | €2,705,000 | €4,800 | -€2.7m | -99.8% |
| Current assets | 29/58 | €1,398,832 | €1,784,620 | +€385,788 | +27.6% |
| Amounts receivable within one year | 40/41 | €518,796 | €732,087 | +€213,291 | +41.1% |
| Trade receivables | 40 | €504,055 | €565,331 | +€61,275 | +12.2% |
| Other amounts receivable | 41 | €14,740 | €166,756 | +€152,016 | +1031.3% |
| Cash at bank and in hand | 54/58 | €869,985 | €1,036,870 | +€166,885 | +19.2% |
| Deferred charges and accrued income | 490/1 | €10,051 | €15,663 | +€5,612 | +55.8% |
| Total equity and liabilities | 10/49 | €4,114,714 | €3,475,574 | -€639,140 | -15.5% |
| Equity | 10/15 | €3,460,969 | €1,936,586 | -€1.5m | -44.0% |
| Contributions | 10/11 | €4,272,761 | €4,397,761 | +€125,000 | +2.9% |
| Capital | 10 | €4,272,761 | €4,397,761 | +€125,000 | +2.9% |
| Issued capital | 100 | €4,272,761 | €4,772,761 | +€500,000 | +11.7% |
| Uncalled capital | 101 | - | €375,000 | +€375,000 | |
| Profit (loss) carried forward | 14 | -€811,792 | -€2,461,175 | -€1.6m | -203.2% |
| Provisions and deferred taxes | 16 | - | €80,334 | +€80,334 | |
| Provisions for liabilities and charges | 160/5 | - | €80,334 | +€80,334 | |
| Environmental obligations | 163 | - | €80,334 | +€80,334 | |
| Amounts payable | 17/49 | €653,745 | €1,458,654 | +€804,909 | +123.1% |
| Amounts payable within one year | 42/48 | €377,586 | €1,095,020 | +€717,434 | +190.0% |
| Trade debts | 44 | €210,045 | €459,968 | +€249,923 | +119.0% |
| Suppliers | 440/4 | €210,045 | €459,968 | +€249,923 | +119.0% |
| Taxes, remuneration and social security | 45 | €148,416 | €276,411 | +€127,995 | +86.2% |
| Taxes | 450/3 | €43,013 | €80,929 | +€37,916 | +88.1% |
| Remuneration and social security | 454/9 | €105,403 | €195,482 | +€90,079 | +85.5% |
| Other amounts payable | 47/48 | €19,125 | €358,641 | +€339,516 | +1775.3% |
| Accrued charges and deferred income | 492/3 | €276,160 | €363,634 | +€87,474 | +31.7% |
| Non-recurring operating income | 76A | - | €262,035 | +€262,035 | |
| Remuneration, social security and pensions | 62 | €1,019,519 | €1,546,134 | +€526,615 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,063 | €686,365 | +€682,301 | +16791.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,179 | €278,683 | +€284,862 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €80,334 | +€80,334 | |
| Other operating charges | 640/8 | €107,854 | €35,066 | -€72,788 | -67.5% |
| Non-recurring operating charges | 66A | €273,673 | €14,222 | -€259,451 | -94.8% |
| Gross operating margin | 9900 | €1,068,952 | €997,759 | -€71,193 | -6.7% |
| Operating profit (loss) | 9901 | -€329,979 | -€1,643,046 | -€1.3m | -397.9% |
| Financial income | 75/76B | €731 | €5,490 | +€4,759 | +650.6% |
| Recurring financial income | 75 | €731 | €5,490 | +€4,759 | +650.6% |
| Financial charges | 65/66B | €42,790 | €10,163 | -€32,627 | -76.3% |
| Recurring financial charges | 65 | €42,790 | €10,163 | -€32,627 | -76.3% |
| Profit (loss) for the period before taxes | 9903 | -€372,037 | -€1,647,718 | -€1.3m | -342.9% |
| Income taxes | 67/77 | €1,566 | €1,665 | +€100 | +6.4% |
| Profit (loss) for the period | 9904 | -€373,603 | -€1,649,383 | -€1.3m | -341.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€373,603 | -€1,649,383 | -€1.3m | -341.5% |
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 9 October 2026 via checked.be.