JIM CONSULTING & SERVICES: 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 CONSULTING & SERVICES
Largest movements
- Tangible fixed assets -€16,835
down €16,835 (-24.3%), from €69,414 to €52,578
of which Furniture and vehicles: -€8,883
- Receivables within one year +€15,425
up €15,425 (+78.1%), from €19,742 to €35,167
of which Trade receivables: +€14,598
- Cash +€10,796
up €10,796 (+89.5%), from €12,068 to €22,864
mainly Depreciation (+€21,593) and Net result for the year (+€19,780)
- Stocks and contracts +€2,700
up €2,700 (+4.3%), from €63,250 to €65,950
- Debts after one year -€17,061
down €17,061 (-59.2%), from €28,820 to €11,759
- Reserves +€10,000
up €10,000 (+17.1%), from €58,500 to €68,500
- Profit (loss) carried forward +€9,780
up €9,780, from -€9,666 to €114
- Tax, wage and social debts +€8,751
up €8,751 (+135%), from €6,468 to €15,219
- Trade debts -€6,490
down €6,490 (-93.1%), from €6,972 to €482
- Gross operating margin -€7,787
down €7,787 (-12.8%), from €60,743 to €52,957
- Depreciation +€2,079
up €2,079 (+10.7%), from €19,514 to €21,593
- Taxes -€1,824
down €1,824 (-19.5%), from €9,347 to €7,523
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 | €166,526 | €178,942 | +€12,416 | +7.5% |
| Fixed assets | 21/28 | €69,414 | €52,578 | -€16,835 | -24.3% |
| Tangible fixed assets | 22/27 | €69,414 | €52,578 | -€16,835 | -24.3% |
| Plant, machinery and equipment | 23 | €1,222 | €1,380 | +€158 | +13.0% |
| Furniture and vehicles | 24 | €43,105 | €34,222 | -€8,883 | -20.6% |
| Leasing and similar rights | 25 | €25,087 | €16,976 | -€8,110 | -32.3% |
| Current assets | 29/58 | €97,113 | €126,363 | +€29,251 | +30.1% |
| Stocks and contracts in progress | 3 | €63,250 | €65,950 | +€2,700 | +4.3% |
| Stocks | 30/36 | €63,250 | €65,950 | +€2,700 | +4.3% |
| Amounts receivable within one year | 40/41 | €19,742 | €35,167 | +€15,425 | +78.1% |
| Trade receivables | 40 | €11,099 | €25,697 | +€14,598 | +132% |
| Other amounts receivable | 41 | €8,643 | €9,470 | +€826 | +9.6% |
| Cash at bank and in hand | 54/58 | €12,068 | €22,864 | +€10,796 | +89.5% |
| Deferred charges and accrued income | 490/1 | €2,052 | €2,383 | +€330 | +16.1% |
| Total equity and liabilities | 10/49 | €166,526 | €178,942 | +€12,416 | +7.5% |
| Equity | 10/15 | €54,834 | €74,614 | +€19,780 | +36.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €58,500 | €68,500 | +€10,000 | +17.1% |
| Distributable reserves | 133 | €58,500 | €68,500 | +€10,000 | +17.1% |
| Profit (loss) carried forward | 14 | -€9,666 | €114 | +€9,780 | |
| Amounts payable | 17/49 | €111,692 | €104,328 | -€7,364 | -6.6% |
| Amounts payable after more than one year | 17 | €28,820 | €11,759 | -€17,061 | -59.2% |
| Financial debts | 170/4 | €28,820 | €11,759 | -€17,061 | -59.2% |
| Amounts payable within one year | 42/48 | €82,873 | €92,569 | +€9,697 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €16,327 | €21,809 | +€5,482 | +33.6% |
| Trade debts | 44 | €6,972 | €482 | -€6,490 | -93.1% |
| Suppliers | 440/4 | €6,972 | €482 | -€6,490 | -93.1% |
| Taxes, remuneration and social security | 45 | €6,468 | €15,219 | +€8,751 | +135% |
| Taxes | 450/3 | €6,468 | €15,219 | +€8,751 | +135% |
| Other amounts payable | 47/48 | €53,106 | €55,060 | +€1,954 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,514 | €21,593 | +€2,079 | +10.7% |
| Other operating charges | 640/8 | €1,817 | €1,625 | -€193 | -10.6% |
| Gross operating margin | 9900 | €60,743 | €52,957 | -€7,787 | -12.8% |
| Operating profit (loss) | 9901 | €39,412 | €29,739 | -€9,673 | -24.5% |
| Financial income | 75/76B | €0 | €28 | +€28 | +27,630% |
| Recurring financial income | 75 | €0 | €28 | +€28 | +27,630% |
| Financial charges | 65/66B | €2,988 | €2,463 | -€525 | -17.6% |
| Recurring financial charges | 65 | €2,988 | €2,463 | -€525 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €36,424 | €27,303 | -€9,121 | -25.0% |
| Income taxes | 67/77 | €9,347 | €7,523 | -€1,824 | -19.5% |
| Profit (loss) for the period | 9904 | €27,077 | €19,780 | -€7,298 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,077 | €19,780 | -€7,298 | -27.0% |
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 30 October 2026 via checked.be.