Jim's Projects: 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's Projects
Largest movements
- Receivables within one year +€7,146
up €7,146 (+52.7%), from €13,551 to €20,697
of which Other amounts receivable: +€5,725
- Cash -€2,878
down €2,878 (-17.7%), from €16,248 to €13,371
mainly Receivables within one year (-€7,146) and Debts after one year (-€5,418)
- Tangible fixed assets -€1,940
down €1,940 (-7.0%), from €27,879 to €25,939
of which Leasing and similar rights: -€3,246
- Reserves +€6,952
up €6,952 (+17.3%), from €40,216 to €47,168
- Debts after one year -€5,418
down €5,418 (-29.1%), from €18,642 to €13,224
- Gross operating margin +€13,646
up €13,646 (+1,632%), from €836 to €14,482
- Taxes +€2,037
new in 2025: €2,037
- Financial charges -€401
down €401 (-17.7%), from €2,272 to €1,871
- Depreciation -€357
down €357 (-7.6%), from €4,667 to €4,311
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 | €83,231 | €85,095 | +€1,865 | +2.2% |
| Fixed assets | 21/28 | €27,879 | €25,939 | -€1,940 | -7.0% |
| Tangible fixed assets | 22/27 | €27,879 | €25,939 | -€1,940 | -7.0% |
| Plant, machinery and equipment | 23 | €889 | €2,561 | +€1,672 | +188% |
| Furniture and vehicles | 24 | €732 | €366 | -€366 | -50.0% |
| Leasing and similar rights | 25 | €26,258 | €23,012 | -€3,246 | -12.4% |
| Current assets | 29/58 | €55,351 | €59,156 | +€3,805 | +6.9% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,801 | €3,543 | -€258 | -6.8% |
| Stocks | 30/36 | €3,471 | €3,543 | +€72 | +2.1% |
| Contracts in progress | 37 | €330 | - | -€330 | |
| Amounts receivable within one year | 40/41 | €13,551 | €20,697 | +€7,146 | +52.7% |
| Trade receivables | 40 | €4,311 | €5,732 | +€1,420 | +32.9% |
| Other amounts receivable | 41 | €9,240 | €14,965 | +€5,725 | +62.0% |
| Cash at bank and in hand | 54/58 | €16,248 | €13,371 | -€2,878 | -17.7% |
| Deferred charges and accrued income | 490/1 | €1,752 | €1,546 | -€205 | -11.7% |
| Total equity and liabilities | 10/49 | €83,231 | €85,095 | +€1,865 | +2.2% |
| Equity | 10/15 | €58,816 | €65,768 | +€6,952 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,216 | €47,168 | +€6,952 | +17.3% |
| Distributable reserves | 133 | €40,216 | €47,168 | +€6,952 | +17.3% |
| Amounts payable | 17/49 | €24,414 | €19,327 | -€5,087 | -20.8% |
| Amounts payable after more than one year | 17 | €18,642 | €13,224 | -€5,418 | -29.1% |
| Financial debts | 170/4 | €18,642 | €13,224 | -€5,418 | -29.1% |
| Amounts payable within one year | 42/48 | €5,385 | €6,103 | +€718 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €5,051 | €5,418 | +€367 | +7.3% |
| Trade debts | 44 | €3 | €102 | +€99 | +3,083% |
| Suppliers | 440/4 | €3 | €102 | +€99 | +3,083% |
| Taxes, remuneration and social security | 45 | €284 | €544 | +€260 | +91.7% |
| Taxes | 450/3 | €284 | €544 | +€260 | +91.7% |
| Other amounts payable | 47/48 | €46 | €38 | -€8 | -17.8% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,667 | €4,311 | -€357 | -7.6% |
| Other operating charges | 640/8 | €473 | €435 | -€38 | -8.1% |
| Gross operating margin | 9900 | €836 | €14,482 | +€13,646 | +1,632% |
| Operating profit (loss) | 9901 | -€4,304 | €9,736 | +€14,041 | |
| Financial income | 75/76B | €1,120 | €1,123 | +€3 | +0.3% |
| Recurring financial income | 75 | €1,120 | €1,123 | +€3 | +0.3% |
| Financial charges | 65/66B | €2,272 | €1,871 | -€401 | -17.7% |
| Recurring financial charges | 65 | €2,272 | €1,871 | -€401 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,456 | €8,989 | +€14,445 | |
| Income taxes | 67/77 | - | €2,037 | +€2,037 | |
| Profit (loss) for the period | 9904 | -€5,456 | €6,952 | +€12,408 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,456 | €6,952 | +€12,408 |
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 20 October 2026 via checked.be.