JIM-INDUSTRIES: 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-INDUSTRIES
Largest movements
- Receivables within one year +€55,725
up €55,725 (+17.3%), from €321,275 to €377,000
of which Trade receivables: +€32,189
- Cash +€16,277
up €16,277 (+43,118%), from €38 to €16,315
mainly Net result for the year (+€54,385) and Tax, wage and social debts (+€21,309)
- Deferred charges and accrued income +€9,979
up €9,979 (+98.9%), from €10,087 to €20,066
- Reserves +€54,385
up €54,385 (+22.9%), from €237,610 to €291,994
- Tax, wage and social debts +€21,309
up €21,309 (+24.5%), from €87,110 to €108,419
of which Taxes: +€14,635
- Trade debts +€4,495
up €4,495 (+57.7%), from €7,786 to €12,281
- Gross operating margin -€31,384
down €31,384 (-27.4%), from €114,651 to €83,266
- Taxes -€10,943
down €10,943 (-28.1%), from €38,930 to €27,987
- Staff costs +€7,784
new in 2025: €7,784
- Other operating charges -€2,747
down €2,747 (-73.0%), from €3,762 to €1,016
- Financial income +€2,543
up €2,543 (+34.2%), from €7,436 to €9,979
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 | €338,705 | €418,894 | +€80,189 | +23.7% |
| Fixed assets | 21/28 | €7,306 | €5,514 | -€1,792 | -24.5% |
| Tangible fixed assets | 22/27 | €7,306 | €5,514 | -€1,792 | -24.5% |
| Furniture and vehicles | 24 | €7,306 | €5,514 | -€1,792 | -24.5% |
| Current assets | 29/58 | €331,399 | €413,380 | +€81,981 | +24.7% |
| Amounts receivable within one year | 40/41 | €321,275 | €377,000 | +€55,725 | +17.3% |
| Trade receivables | 40 | €132,609 | €164,798 | +€32,189 | +24.3% |
| Other amounts receivable | 41 | €188,665 | €212,201 | +€23,536 | +12.5% |
| Cash at bank and in hand | 54/58 | €38 | €16,315 | +€16,277 | +43,118% |
| Deferred charges and accrued income | 490/1 | €10,087 | €20,066 | +€9,979 | +98.9% |
| Total equity and liabilities | 10/49 | €338,705 | €418,894 | +€80,189 | +23.7% |
| Equity | 10/15 | €243,810 | €298,194 | +€54,385 | +22.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €237,610 | €291,994 | +€54,385 | +22.9% |
| Distributable reserves | 133 | €237,610 | €291,994 | +€54,385 | +22.9% |
| Amounts payable | 17/49 | €94,895 | €120,700 | +€25,805 | +27.2% |
| Amounts payable within one year | 42/48 | €94,895 | €120,700 | +€25,805 | +27.2% |
| Trade debts | 44 | €7,786 | €12,281 | +€4,495 | +57.7% |
| Suppliers | 440/4 | €7,786 | €12,281 | +€4,495 | +57.7% |
| Taxes, remuneration and social security | 45 | €87,110 | €108,419 | +€21,309 | +24.5% |
| Taxes | 450/3 | €87,110 | €101,745 | +€14,635 | +16.8% |
| Remuneration and social security | 454/9 | - | €6,674 | +€6,674 | |
| Remuneration, social security and pensions | 62 | - | €7,784 | +€7,784 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,470 | €1,792 | -€1,679 | -48.4% |
| Other operating charges | 640/8 | €3,762 | €1,016 | -€2,747 | -73.0% |
| Gross operating margin | 9900 | €114,651 | €83,266 | -€31,384 | -27.4% |
| Operating profit (loss) | 9901 | €107,418 | €72,675 | -€34,742 | -32.3% |
| Financial income | 75/76B | €7,436 | €9,979 | +€2,543 | +34.2% |
| Recurring financial income | 75 | €7,436 | €9,979 | +€2,543 | +34.2% |
| Financial charges | 65/66B | €501 | €283 | -€218 | -43.5% |
| Recurring financial charges | 65 | €501 | €283 | -€218 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €114,353 | €82,372 | -€31,982 | -28.0% |
| Income taxes | 67/77 | €38,930 | €27,987 | -€10,943 | -28.1% |
| Profit (loss) for the period | 9904 | €75,423 | €54,385 | -€21,038 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,423 | €54,385 | -€21,038 | -27.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.