JBIM: 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.
JBIM
Largest movements
- Tangible fixed assets -€82,658
down €82,658 (-8.3%), from €1.0m to €918,562
of which Land and buildings: -€70,863
- Current investments -€15,000
down €15,000 (-15.6%), from €95,981 to €80,981
- Profit (loss) carried forward -€91,110
down €91,110 (-16.7%), from -€545,159 to -€636,269
- Other debts -€14,085
down €14,085 (-3.5%), from €402,351 to €388,266
- Gross operating margin -€7,094
down €7,094 (-37.8%), from €18,755 to €11,661
- Financial income -€2,610
down €2,610 (-64.3%), from €4,056 to €1,447
- Other operating charges -€1,855
down €1,855 (-18.3%), from €10,146 to €8,291
- Financial charges -€387
down €387 (-3.2%), from €12,139 to €11,752
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 | €1,185,338 | €1,080,464 | -€104,874 | -8.8% |
| Fixed assets | 21/28 | €1,001,220 | €918,562 | -€82,658 | -8.3% |
| Tangible fixed assets | 22/27 | €1,001,220 | €918,562 | -€82,658 | -8.3% |
| Land and buildings | 22 | €975,219 | €904,356 | -€70,863 | -7.3% |
| Plant, machinery and equipment | 23 | €1,201 | €792 | -€409 | -34.0% |
| Furniture and vehicles | 24 | €21,500 | €10,114 | -€11,386 | -53.0% |
| Other tangible fixed assets | 26 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €184,117 | €161,902 | -€22,216 | -12.1% |
| Amounts receivable within one year | 40/41 | €12,418 | €11,411 | -€1,007 | -8.1% |
| Trade receivables | 40 | €11,500 | €3,383 | -€8,117 | -70.6% |
| Other amounts receivable | 41 | €917 | €8,028 | +€7,111 | +775.1% |
| Current investments | 50/53 | €95,981 | €80,981 | -€15,000 | -15.6% |
| Cash at bank and in hand | 54/58 | €73,751 | €68,209 | -€5,542 | -7.5% |
| Deferred charges and accrued income | 490/1 | €1,967 | €1,300 | -€667 | -33.9% |
| Total equity and liabilities | 10/49 | €1,185,338 | €1,080,464 | -€104,874 | -8.8% |
| Equity | 10/15 | €779,944 | €688,834 | -€91,110 | -11.7% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Revaluation surpluses | 12 | €497,819 | €497,819 | = | 0.0% |
| Reserves | 13 | €27,284 | €27,284 | = | 0.0% |
| Distributable reserves | 133 | €27,284 | €27,284 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€545,159 | -€636,269 | -€91,110 | -16.7% |
| Amounts payable | 17/49 | €405,394 | €391,630 | -€13,764 | -3.4% |
| Amounts payable within one year | 42/48 | €405,394 | €391,630 | -€13,764 | -3.4% |
| Trade debts | 44 | €3,043 | €3,364 | +€321 | +10.6% |
| Suppliers | 440/4 | €3,043 | €3,364 | +€321 | +10.6% |
| Other amounts payable | 47/48 | €402,351 | €388,266 | -€14,085 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,888 | €84,033 | +€145 | +0.2% |
| Other operating charges | 640/8 | €10,146 | €8,291 | -€1,855 | -18.3% |
| Gross operating margin | 9900 | €18,755 | €11,661 | -€7,094 | -37.8% |
| Operating profit (loss) | 9901 | -€75,279 | -€80,663 | -€5,384 | -7.2% |
| Financial income | 75/76B | €4,056 | €1,447 | -€2,610 | -64.3% |
| Recurring financial income | 75 | €4,056 | €1,447 | -€2,610 | -64.3% |
| Financial charges | 65/66B | €12,139 | €11,752 | -€387 | -3.2% |
| Recurring financial charges | 65 | €12,139 | €11,752 | -€387 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€83,362 | -€90,968 | -€7,606 | -9.1% |
| Income taxes | 67/77 | €152 | €141 | -€11 | -7.0% |
| Profit (loss) for the period | 9904 | -€83,514 | -€91,110 | -€7,596 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,514 | -€91,110 | -€7,596 | -9.1% |
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 11 October 2026 via checked.be.