Jima: what changed
Two fiscal 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.
Jima
Largest movements
- Receivables within one year -€154
down €154 (-88.5%), from €174 to €20
- Other debts +€979
up €979 (+11.3%), from €8,641 to €9,621
- Short-term financial debts -€629
no longer reported in 2025 (was €629)
- Profit (loss) carried forward -€503
down €503 (-4.2%), from -€12,097 to -€12,601
- Gross operating margin +€1,649
up €1,649 (+87.3%), from -€1,889 to -€239
- Financial charges +€81
up €81 (+44.3%), from €183 to €264
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174 | €20 | -€154 | -88.5% |
| Current assets | 29/58 | €174 | €20 | -€154 | -88.5% |
| Amounts receivable within one year | 40/41 | €174 | €20 | -€154 | -88.5% |
| Other amounts receivable | 41 | €174 | €20 | -€154 | -88.5% |
| Total equity and liabilities | 10/49 | €174 | €20 | -€154 | -88.5% |
| Equity | 10/15 | -€9,097 | -€9,601 | -€503 | -5.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,097 | -€12,601 | -€503 | -4.2% |
| Amounts payable | 17/49 | €9,271 | €9,621 | +€350 | +3.8% |
| Amounts payable within one year | 42/48 | €9,271 | €9,621 | +€350 | +3.8% |
| Financial debts | 43 | €629 | - | -€629 | |
| Credit institutions | 430/8 | €629 | - | -€629 | |
| Other amounts payable | 47/48 | €8,641 | €9,621 | +€979 | +11.3% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Operating charges capitalised as restructuring costs | 649 | -€38 | - | +€38 | |
| Non-recurring operating charges | 66A | €1,800 | - | -€1,800 | |
| Gross operating margin | 9900 | -€1,889 | -€239 | +€1,649 | +87.3% |
| Operating profit (loss) | 9901 | -€3,651 | -€239 | +€3,411 | +93.4% |
| Financial charges | 65/66B | €183 | €264 | +€81 | +44.3% |
| Recurring financial charges | 65 | €183 | €264 | +€81 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,834 | -€503 | +€3,330 | +86.9% |
| Profit (loss) for the period | 9904 | -€3,834 | -€503 | +€3,330 | +86.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,834 | -€503 | +€3,330 | +86.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.