JIM'Z: 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'Z
Largest movements
- Tangible fixed assets -€15,519
down €15,519 (-48.5%), from €32,002 to €16,484
of which Furniture and vehicles: -€11,076
- Cash -€5,296
down €5,296 (-7.3%), from €72,688 to €67,392
mainly Other debts (-€13,006) and Current portion of long-term debt (-€9,919)
- Receivables within one year -€2,568
down €2,568 (-58.3%), from €4,402 to €1,834
of which Trade receivables: -€2,805
- Deferred charges and accrued income +€2,227
up €2,227 (+47.0%), from €4,742 to €6,969
- Other debts -€13,006
down €13,006 (-34.9%), from €37,230 to €24,224
- Current portion of long-term debt -€9,919
down €9,919 (-75.4%), from €13,156 to €3,237
- Short-term financial debts +€6,740
up €6,740 (+97.9%), from €6,886 to €13,626
- Tax, wage and social debts -€5,546
down €5,546 (-25.2%), from €21,993 to €16,447
of which Taxes: -€6,491
- Debts after one year -€3,237
down €3,237 (-39.5%), from €8,202 to €4,965
- Gross operating margin +€19,670
up €19,670 (+10.2%), from €192,109 to €211,778
- Staff costs +€16,779
up €16,779 (+10.2%), from €164,215 to €180,994
- Taxes +€3,124
up €3,124 (+313%), from €998 to €4,123
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 | €167,380 | €145,916 | -€21,464 | -12.8% |
| Fixed assets | 21/28 | €57,329 | €41,810 | -€15,519 | -27.1% |
| Tangible fixed assets | 22/27 | €32,002 | €16,484 | -€15,519 | -48.5% |
| Land and buildings | 22 | €7,675 | €6,126 | -€1,548 | -20.2% |
| Plant, machinery and equipment | 23 | €8,854 | €5,960 | -€2,894 | -32.7% |
| Furniture and vehicles | 24 | €15,474 | €4,398 | -€11,076 | -71.6% |
| Financial fixed assets | 28 | €25,327 | €25,327 | = | 0.0% |
| Current assets | 29/58 | €110,052 | €104,106 | -€5,946 | -5.4% |
| Stocks and contracts in progress | 3 | €12,348 | €12,040 | -€309 | -2.5% |
| Stocks | 30/36 | €12,348 | €12,040 | -€309 | -2.5% |
| Amounts receivable within one year | 40/41 | €4,402 | €1,834 | -€2,568 | -58.3% |
| Trade receivables | 40 | €2,805 | - | -€2,805 | |
| Other amounts receivable | 41 | €1,597 | €1,834 | +€236 | +14.8% |
| Current investments | 50/53 | €15,872 | €15,872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €72,688 | €67,392 | -€5,296 | -7.3% |
| Deferred charges and accrued income | 490/1 | €4,742 | €6,969 | +€2,227 | +47.0% |
| Total equity and liabilities | 10/49 | €167,380 | €145,916 | -€21,464 | -12.8% |
| Equity | 10/15 | €68,456 | €71,539 | +€3,083 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,856 | €52,939 | +€3,083 | +6.2% |
| Distributable reserves | 133 | €49,856 | €52,939 | +€3,083 | +6.2% |
| Amounts payable | 17/49 | €98,924 | €74,377 | -€24,547 | -24.8% |
| Amounts payable after more than one year | 17 | €8,202 | €4,965 | -€3,237 | -39.5% |
| Financial debts | 170/4 | €8,202 | €4,965 | -€3,237 | -39.5% |
| Amounts payable within one year | 42/48 | €90,722 | €67,815 | -€22,907 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €13,156 | €3,237 | -€9,919 | -75.4% |
| Financial debts | 43 | €6,886 | €13,626 | +€6,740 | +97.9% |
| Credit institutions | 430/8 | €6,886 | €13,626 | +€6,740 | +97.9% |
| Trade debts | 44 | €11,456 | €10,281 | -€1,176 | -10.3% |
| Suppliers | 440/4 | €11,456 | €10,281 | -€1,176 | -10.3% |
| Taxes, remuneration and social security | 45 | €21,993 | €16,447 | -€5,546 | -25.2% |
| Taxes | 450/3 | €11,807 | €5,317 | -€6,491 | -55.0% |
| Remuneration and social security | 454/9 | €10,186 | €11,131 | +€945 | +9.3% |
| Other amounts payable | 47/48 | €37,230 | €24,224 | -€13,006 | -34.9% |
| Accrued charges and deferred income | 492/3 | - | €1,596 | +€1,596 | |
| Remuneration, social security and pensions | 62 | €164,215 | €180,994 | +€16,779 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,651 | €15,519 | -€132 | -0.8% |
| Other operating charges | 640/8 | €4,760 | €5,062 | +€302 | +6.3% |
| Gross operating margin | 9900 | €192,109 | €211,778 | +€19,670 | +10.2% |
| Operating profit (loss) | 9901 | €7,483 | €10,204 | +€2,721 | +36.4% |
| Financial income | 75/76B | €125 | €2 | -€123 | -98.3% |
| Recurring financial income | 75 | €125 | €2 | -€123 | -98.3% |
| Financial charges | 65/66B | €1,246 | €1,335 | +€89 | +7.1% |
| Recurring financial charges | 65 | €1,246 | €1,335 | +€89 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €6,362 | €8,872 | +€2,509 | +39.4% |
| Income taxes | 67/77 | €998 | €4,123 | +€3,124 | +313% |
| Profit (loss) for the period | 9904 | €5,364 | €4,749 | -€615 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,364 | €4,749 | -€615 | -11.5% |
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 29 October 2026 via checked.be.