JIM-TV-STORE: 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-TV-STORE
Largest movements
- Stocks and contracts +€17,900
up €17,900 (+24.1%), from €74,250 to €92,150
- Cash -€14,613
down €14,613 (-26.0%), from €56,217 to €41,604
mainly Contributions, distributions and other (-€19,300) and Stocks and contracts (-€17,900)
- Receivables within one year -€5,886
down €5,886 (-17.1%), from €34,517 to €28,631
of which Trade receivables: -€7,084
- Other debts +€19,300
new in 2025: €19,300
- Reserves -€15,379
down €15,379 (-14.3%), from €107,614 to €92,235
of which Distributable reserves: -€15,379
- Trade debts -€11,126
down €11,126 (-75.9%), from €14,650 to €3,524
- Advances received +€3,000
new in 2025: €3,000
- Depreciation -€4,154
down €4,154 (-65.6%), from €6,329 to €2,176
- Other operating charges -€3,990
down €3,990 (-53.9%), from €7,407 to €3,417
- Gross operating margin -€3,470
down €3,470 (-22.2%), from €15,646 to €12,175
- Taxes +€2,214
up €2,214 (+1,327%), from €167 to €2,381
- Financial income -€744
down €744 (-45.7%), from €1,629 to €884
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 | €171,917 | €168,077 | -€3,840 | -2.2% |
| Fixed assets | 21/28 | €4,234 | €3,207 | -€1,026 | -24.2% |
| Tangible fixed assets | 22/27 | €4,234 | €3,207 | -€1,026 | -24.2% |
| Plant, machinery and equipment | 23 | €3,967 | €3,076 | -€891 | -22.5% |
| Furniture and vehicles | 24 | €266 | €132 | -€135 | -50.6% |
| Current assets | 29/58 | €167,683 | €164,870 | -€2,814 | -1.7% |
| Stocks and contracts in progress | 3 | €74,250 | €92,150 | +€17,900 | +24.1% |
| Stocks | 30/36 | €74,250 | €92,150 | +€17,900 | +24.1% |
| Amounts receivable within one year | 40/41 | €34,517 | €28,631 | -€5,886 | -17.1% |
| Trade receivables | 40 | €20,944 | €13,860 | -€7,084 | -33.8% |
| Other amounts receivable | 41 | €13,573 | €14,772 | +€1,198 | +8.8% |
| Cash at bank and in hand | 54/58 | €56,217 | €41,604 | -€14,613 | -26.0% |
| Deferred charges and accrued income | 490/1 | €2,699 | €2,485 | -€215 | -8.0% |
| Total equity and liabilities | 10/49 | €171,917 | €168,077 | -€3,840 | -2.2% |
| Equity | 10/15 | €120,014 | €104,635 | -€15,379 | -12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €107,614 | €92,235 | -€15,379 | -14.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,754 | €90,375 | -€15,379 | -14.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €22,895 | €22,895 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €22,895 | €22,895 | = | 0.0% |
| Pensions and similar obligations | 160 | €22,895 | €22,895 | = | 0.0% |
| Amounts payable | 17/49 | €29,008 | €40,547 | +€11,539 | +39.8% |
| Amounts payable within one year | 42/48 | €29,008 | €40,547 | +€11,539 | +39.8% |
| Trade debts | 44 | €14,650 | €3,524 | -€11,126 | -75.9% |
| Suppliers | 440/4 | €14,650 | €3,524 | -€11,126 | -75.9% |
| Advances received on contracts in progress | 46 | - | €3,000 | +€3,000 | |
| Taxes, remuneration and social security | 45 | €14,358 | €14,723 | +€365 | +2.5% |
| Taxes | 450/3 | €12,158 | €12,523 | +€365 | +3.0% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | - | €19,300 | +€19,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,329 | €2,176 | -€4,154 | -65.6% |
| Other operating charges | 640/8 | €7,407 | €3,417 | -€3,990 | -53.9% |
| Gross operating margin | 9900 | €15,646 | €12,175 | -€3,470 | -22.2% |
| Operating profit (loss) | 9901 | €1,909 | €6,582 | +€4,673 | +245% |
| Financial income | 75/76B | €1,629 | €884 | -€744 | -45.7% |
| Recurring financial income | 75 | €1,629 | €884 | -€744 | -45.7% |
| Financial charges | 65/66B | €1,842 | €1,164 | -€678 | -36.8% |
| Recurring financial charges | 65 | €1,842 | €1,164 | -€678 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €1,696 | €6,302 | +€4,606 | +272% |
| Income taxes | 67/77 | €167 | €2,381 | +€2,214 | +1,327% |
| Profit (loss) for the period | 9904 | €1,529 | €3,921 | +€2,392 | +156% |
| Profit (loss) for the period to be appropriated | 9905 | €1,529 | €3,921 | +€2,392 | +156% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.