JIM COSMETICS: 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 COSMETICS
Largest movements
- Current investments -€1.5m
down €1.5m (-65.6%), from €2.3m to €791,759
- Cash +€681,610
up €681,610 (+105%), from €647,430 to €1.3m
mainly Current investments (+€1.5m) and Stocks and contracts (+€223,990)
- Stocks and contracts -€223,990
down €223,990 (-33.6%), from €666,695 to €442,705
- Other debts -€976,122
down €976,122 (-55.1%), from €1.8m to €795,000
- Trade debts -€359,358
down €359,358 (-35.8%), from €1.0m to €645,333
- Profit (loss) carried forward +€189,321
up €189,321 (+14.2%), from €1.3m to €1.5m
- Accrued charges and deferred income +€72,036
up €72,036 (+337%), from €21,369 to €93,405
- Gross operating margin +€193,316
up €193,316 (+108%), from €178,838 to €372,153
- Financial charges +€191,408
up €191,408 (+350%), from €54,681 to €246,090
- Financial income +€96,078
up €96,078 (+203%), from €47,404 to €143,483
- Taxes +€22,306
up €22,306 (+51.2%), from €43,542 to €65,848
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 | €4,178,770 | €3,098,117 | -€1.1m | -25.9% |
| Fixed assets | 21/28 | €1,239 | €593 | -€646 | -52.2% |
| Tangible fixed assets | 22/27 | €1,239 | €593 | -€646 | -52.2% |
| Plant, machinery and equipment | 23 | €1,239 | - | -€1,239 | |
| Furniture and vehicles | 24 | - | €593 | +€593 | |
| Current assets | 29/58 | €4,177,531 | €3,097,524 | -€1.1m | -25.9% |
| Stocks and contracts in progress | 3 | €666,695 | €442,705 | -€223,990 | -33.6% |
| Stocks | 30/36 | €666,695 | €442,705 | -€223,990 | -33.6% |
| Amounts receivable within one year | 40/41 | €543,306 | €519,021 | -€24,286 | -4.5% |
| Trade receivables | 40 | €521,073 | €469,328 | -€51,745 | -9.9% |
| Other amounts receivable | 41 | €22,233 | €49,693 | +€27,460 | +124% |
| Current investments | 50/53 | €2,302,180 | €791,759 | -€1.5m | -65.6% |
| Cash at bank and in hand | 54/58 | €647,430 | €1,329,040 | +€681,610 | +105% |
| Deferred charges and accrued income | 490/1 | €17,919 | €15,000 | -€2,919 | -16.3% |
| Total equity and liabilities | 10/49 | €4,178,770 | €3,098,117 | -€1.1m | -25.9% |
| Equity | 10/15 | €1,342,939 | €1,532,260 | +€189,321 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,334,879 | €1,524,200 | +€189,321 | +14.2% |
| Amounts payable | 17/49 | €2,835,831 | €1,565,857 | -€1.3m | -44.8% |
| Amounts payable within one year | 42/48 | €2,814,462 | €1,472,452 | -€1.3m | -47.7% |
| Trade debts | 44 | €1,004,691 | €645,333 | -€359,358 | -35.8% |
| Suppliers | 440/4 | €1,004,691 | €645,333 | -€359,358 | -35.8% |
| Taxes, remuneration and social security | 45 | €38,649 | €32,120 | -€6,530 | -16.9% |
| Taxes | 450/3 | €38,649 | €32,120 | -€6,530 | -16.9% |
| Other amounts payable | 47/48 | €1,771,122 | €795,000 | -€976,122 | -55.1% |
| Accrued charges and deferred income | 492/3 | €21,369 | €93,405 | +€72,036 | +337% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,436 | €646 | -€1,790 | -73.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,274 | €12,694 | +€2,420 | +23.6% |
| Other operating charges | 640/8 | €46 | €1,038 | +€992 | +2,156% |
| Gross operating margin | 9900 | €178,838 | €372,153 | +€193,316 | +108% |
| Operating profit (loss) | 9901 | €166,082 | €357,776 | +€191,694 | +115% |
| Financial income | 75/76B | €47,404 | €143,483 | +€96,078 | +203% |
| Recurring financial income | 75 | €47,404 | €143,483 | +€96,078 | +203% |
| Financial charges | 65/66B | €54,681 | €246,090 | +€191,408 | +350% |
| Recurring financial charges | 65 | €54,681 | €246,090 | +€191,408 | +350% |
| Profit (loss) for the period before taxes | 9903 | €158,805 | €255,169 | +€96,364 | +60.7% |
| Income taxes | 67/77 | €43,542 | €65,848 | +€22,306 | +51.2% |
| Profit (loss) for the period | 9904 | €115,263 | €189,321 | +€74,058 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €115,263 | €189,321 | +€74,058 | +64.3% |
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 27 October 2026 via checked.be.