JIM & CO: 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.
JIM & CO
Largest movements
- Cash +€26,784
up €26,784 (+12.8%), from €209,810 to €236,593
mainly Net result for the year (+€86,251) and Advances received (+€14,520)
- Reserves +€42,251
up €42,251 (+5.9%), from €715,127 to €757,378
of which Distributable reserves: +€42,251
- Debts after one year -€26,754
down €26,754 (-40.7%), from €65,733 to €38,978
of which Other amounts payable: -€26,754
- Other debts -€19,000
down €19,000 (-100%), from €19,000 to €0
- Advances received +€14,520
new in 2025: €14,520
- Gross operating margin -€91,759
down €91,759 (-38.4%), from €238,767 to €147,008
- Taxes -€27,787
down €27,787 (-38.1%), from €72,995 to €45,209
- Depreciation +€7,230
up €7,230 (+179%), from €4,047 to €11,277
- Other operating charges -€7,151
down €7,151 (-79.6%), from €8,985 to €1,835
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
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 | €1,370,815 | €1,377,321 | +€6,506 | +0.5% |
| Fixed assets | 21/28 | €1,142,338 | €1,131,061 | -€11,277 | -1.0% |
| Tangible fixed assets | 22/27 | €52,338 | €41,061 | -€11,277 | -21.5% |
| Furniture and vehicles | 24 | €52,338 | €41,061 | -€11,277 | -21.5% |
| Financial fixed assets | 28 | €1,090,000 | €1,090,000 | = | 0.0% |
| Current assets | 29/58 | €228,478 | €246,261 | +€17,783 | +7.8% |
| Amounts receivable within one year | 40/41 | €16,753 | €7,627 | -€9,126 | -54.5% |
| Trade receivables | 40 | €14,520 | €0 | -€14,520 | -100% |
| Other amounts receivable | 41 | €2,233 | €7,627 | +€5,394 | +242% |
| Cash at bank and in hand | 54/58 | €209,810 | €236,593 | +€26,784 | +12.8% |
| Deferred charges and accrued income | 490/1 | €1,915 | €2,041 | +€125 | +6.5% |
| Total equity and liabilities | 10/49 | €1,370,815 | €1,377,321 | +€6,506 | +0.5% |
| Equity | 10/15 | €1,266,327 | €1,308,578 | +€42,251 | +3.3% |
| Contributions | 10/11 | €551,200 | €551,200 | = | 0.0% |
| Reserves | 13 | €715,127 | €757,378 | +€42,251 | +5.9% |
| Non-distributable reserves | 130/1 | €12,215 | €12,215 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €12,215 | €12,215 | = | 0.0% |
| Distributable reserves | 133 | €702,912 | €745,163 | +€42,251 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €104,488 | €68,743 | -€35,745 | -34.2% |
| Amounts payable after more than one year | 17 | €65,733 | €38,978 | -€26,754 | -40.7% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €65,733 | €38,978 | -€26,754 | -40.7% |
| Amounts payable within one year | 42/48 | €38,755 | €29,632 | -€9,123 | -23.5% |
| Trade debts | 44 | €514 | €1,257 | +€743 | +144% |
| Suppliers | 440/4 | €514 | €1,257 | +€743 | +144% |
| Advances received on contracts in progress | 46 | - | €14,520 | +€14,520 | |
| Taxes, remuneration and social security | 45 | €19,241 | €13,855 | -€5,386 | -28.0% |
| Taxes | 450/3 | €17,478 | €8,344 | -€9,134 | -52.3% |
| Remuneration and social security | 454/9 | €1,763 | €5,511 | +€3,748 | +213% |
| Other amounts payable | 47/48 | €19,000 | €0 | -€19,000 | -100% |
| Accrued charges and deferred income | 492/3 | - | €133 | +€133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,047 | €11,277 | +€7,230 | +179% |
| Other operating charges | 640/8 | €8,985 | €1,835 | -€7,151 | -79.6% |
| Gross operating margin | 9900 | €238,767 | €147,008 | -€91,759 | -38.4% |
| Operating profit (loss) | 9901 | €225,734 | €133,896 | -€91,838 | -40.7% |
| Financial income | 75/76B | €130 | €170 | +€40 | +30.9% |
| Recurring financial income | 75 | €130 | €170 | +€40 | +30.9% |
| Financial charges | 65/66B | €3,427 | €2,606 | -€821 | -24.0% |
| Recurring financial charges | 65 | €3,427 | €2,606 | -€821 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €222,437 | €131,459 | -€90,977 | -40.9% |
| Income taxes | 67/77 | €72,995 | €45,209 | -€27,787 | -38.1% |
| Profit (loss) for the period | 9904 | €149,441 | €86,251 | -€63,191 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €149,441 | €86,251 | -€63,191 | -42.3% |
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 16 October 2026 via checked.be.