JIM: 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.
JIM
Largest movements
- Cash +€3,911
up €3,911 (+115.6%), from €3,382 to €7,293
mainly Depreciation (+€5,863) and Tax, wage and social debts (+€3,201)
- Deferred charges and accrued income -€805
down €805 (-53.2%), from €1,513 to €708
- Receivables within one year -€309
down €309 (-13.9%), from €2,229 to €1,920
- Tangible fixed assets +€254
up €254 (+2.5%), from €10,030 to €10,284
of which Furniture and vehicles: +€328
- Profit (loss) carried forward -€3,678
down €3,678, from €2,180 to -€1,498
- Tax, wage and social debts +€3,201
up €3,201 (+96.7%), from €3,311 to €6,512
of which Remuneration and social security: +€1,750
- Other debts +€2,206
up €2,206 (+26.9%), from €8,212 to €10,418
- Trade debts +€826
up €826 (+32.4%), from €2,549 to €3,375
- Short-term financial debts +€496
up €496 (+644.4%), from €77 to €573
- Gross operating margin +€13,029
up €13,029, from -€9,974 to €3,055
- Other operating charges -€132
down €132 (-20.0%), from €660 to €528
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 | €17,154 | €20,204 | +€3,050 | +17.8% |
| Fixed assets | 21/28 | €10,030 | €10,284 | +€254 | +2.5% |
| Tangible fixed assets | 22/27 | €10,030 | €10,284 | +€254 | +2.5% |
| Land and buildings | 22 | €1,452 | €1,378 | -€74 | -5.1% |
| Furniture and vehicles | 24 | €8,578 | €8,906 | +€328 | +3.8% |
| Current assets | 29/58 | €7,124 | €9,920 | +€2,796 | +39.3% |
| Amounts receivable within one year | 40/41 | €2,229 | €1,920 | -€309 | -13.9% |
| Trade receivables | 40 | €2,229 | €1,920 | -€309 | -13.9% |
| Cash at bank and in hand | 54/58 | €3,382 | €7,293 | +€3,911 | +115.6% |
| Deferred charges and accrued income | 490/1 | €1,513 | €708 | -€805 | -53.2% |
| Total equity and liabilities | 10/49 | €17,154 | €20,204 | +€3,050 | +17.8% |
| Equity | 10/15 | €3,005 | -€673 | -€3,678 | |
| Contributions | 10/11 | €750 | €750 | = | 0.0% |
| Reserves | 13 | €75 | €75 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75 | €0 | -€75 | -100.0% |
| Reserves not available under the articles | 1311 | €75 | €0 | -€75 | -100.0% |
| Distributable reserves | 133 | - | €75 | +€75 | |
| Profit (loss) carried forward | 14 | €2,180 | -€1,498 | -€3,678 | |
| Amounts payable | 17/49 | €14,149 | €20,877 | +€6,728 | +47.6% |
| Amounts payable within one year | 42/48 | €14,149 | €20,877 | +€6,728 | +47.6% |
| Financial debts | 43 | €77 | €573 | +€496 | +644.4% |
| Credit institutions | 430/8 | €77 | €573 | +€496 | +644.4% |
| Trade debts | 44 | €2,549 | €3,375 | +€826 | +32.4% |
| Suppliers | 440/4 | €2,549 | €3,375 | +€826 | +32.4% |
| Taxes, remuneration and social security | 45 | €3,311 | €6,512 | +€3,201 | +96.7% |
| Taxes | 450/3 | €2,261 | €3,712 | +€1,451 | +64.2% |
| Remuneration and social security | 454/9 | €1,050 | €2,800 | +€1,750 | +166.7% |
| Other amounts payable | 47/48 | €8,212 | €10,418 | +€2,206 | +26.9% |
| Non-recurring operating income | 76A | €2,700 | €413 | -€2,287 | -84.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,890 | €5,863 | -€27 | -0.5% |
| Other operating charges | 640/8 | €660 | €528 | -€132 | -20.0% |
| Gross operating margin | 9900 | -€9,974 | €3,055 | +€13,029 | |
| Operating profit (loss) | 9901 | -€16,524 | -€3,336 | +€13,188 | +79.8% |
| Financial charges | 65/66B | €146 | €129 | -€17 | -11.9% |
| Recurring financial charges | 65 | €146 | €129 | -€17 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,670 | -€3,465 | +€13,205 | +79.2% |
| Income taxes | 67/77 | €186 | €214 | +€28 | +14.9% |
| Profit (loss) for the period | 9904 | -€16,856 | -€3,678 | +€13,178 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,856 | -€3,678 | +€13,178 | +78.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.