JIM TECHNICS: 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 TECHNICS
Largest movements
- Cash +€30,578
up €30,578 (+211%), from €14,520 to €45,098
mainly Other debts (+€30,068) and Current investments (+€15,000)
- Current investments -€15,000
down €15,000 (-4.1%), from €365,000 to €350,000
- Deferred charges and accrued income -€8,009
down €8,009 (-73.9%), from €10,841 to €2,832
- Other debts +€30,068
new in 2025: €30,068
- Reserves -€20,726
down €20,726 (-5.5%), from €373,588 to €352,862
of which Distributable reserves: -€20,726
- Gross operating margin +€11,416
up €11,416, from -€9,954 to €1,462
- Financial income -€388
down €388 (-3.6%), from €10,841 to €10,453
- Financial charges +€108
up €108 (+60.7%), from €177 to €285
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 | €461,841 | €468,780 | +€6,939 | +1.5% |
| Fixed assets | 21/28 | €68,227 | €67,834 | -€393 | -0.6% |
| Tangible fixed assets | 22/27 | €59,227 | €58,834 | -€393 | -0.7% |
| Land and buildings | 22 | €59,227 | €58,834 | -€393 | -0.7% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €393,614 | €400,946 | +€7,332 | +1.9% |
| Amounts receivable within one year | 40/41 | €3,252 | €3,016 | -€237 | -7.3% |
| Trade receivables | 40 | €0 | €0 | = | 0.0% |
| Other amounts receivable | 41 | €3,252 | €3,016 | -€237 | -7.3% |
| Current investments | 50/53 | €365,000 | €350,000 | -€15,000 | -4.1% |
| Cash at bank and in hand | 54/58 | €14,520 | €45,098 | +€30,578 | +211% |
| Deferred charges and accrued income | 490/1 | €10,841 | €2,832 | -€8,009 | -73.9% |
| Total equity and liabilities | 10/49 | €461,841 | €468,780 | +€6,939 | +1.5% |
| Equity | 10/15 | €458,588 | €437,862 | -€20,726 | -4.5% |
| Contributions | 10/11 | €85,000 | €85,000 | = | 0.0% |
| Capital | 10 | €85,000 | €85,000 | = | 0.0% |
| Issued capital | 100 | €85,000 | €85,000 | = | 0.0% |
| Reserves | 13 | €373,588 | €352,862 | -€20,726 | -5.5% |
| Non-distributable reserves | 130/1 | €8,500 | €8,500 | = | 0.0% |
| Legal reserve | 130 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €365,088 | €344,362 | -€20,726 | -5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,252 | €30,917 | +€27,665 | +851% |
| Amounts payable within one year | 42/48 | - | €30,068 | +€30,068 | |
| Other amounts payable | 47/48 | - | €30,068 | +€30,068 | |
| Accrued charges and deferred income | 492/3 | €3,252 | €850 | -€2,403 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €393 | €393 | = | 0.0% |
| Other operating charges | 640/8 | €1,836 | €1,895 | +€60 | +3.2% |
| Gross operating margin | 9900 | -€9,954 | €1,462 | +€11,416 | |
| Operating profit (loss) | 9901 | -€12,183 | -€826 | +€11,357 | +93.2% |
| Financial income | 75/76B | €10,841 | €10,453 | -€388 | -3.6% |
| Recurring financial income | 75 | €10,841 | €10,453 | -€388 | -3.6% |
| Financial charges | 65/66B | €177 | €285 | +€108 | +60.7% |
| Recurring financial charges | 65 | €177 | €285 | +€108 | +60.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,519 | €9,342 | +€10,861 | |
| Profit (loss) for the period | 9904 | -€1,519 | €9,342 | +€10,861 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,519 | €9,342 | +€10,861 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.