JIMA HR Solutions: 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.
JIMA HR Solutions
Largest movements
- Cash +€67,424
up €67,424 (+147%), from €45,779 to €113,203
mainly Net result for the year (+€42,827) and Tax, wage and social debts (+€13,869)
- Receivables within one year -€10,161
down €10,161 (-28.4%), from €35,823 to €25,662
- Reserves +€41,994
up €41,994 (+77.3%), from €54,302 to €96,296
- Tax, wage and social debts +€13,869
up €13,869 (+52.7%), from €26,315 to €40,184
of which Taxes: +€11,369
- Gross operating margin -€15,237
down €15,237 (-21.4%), from €71,240 to €56,002
- Taxes -€2,897
down €2,897 (-19.6%), from €14,750 to €11,853
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 | €87,833 | €145,062 | +€57,230 | +65.2% |
| Fixed assets | 21/28 | €4,771 | €4,517 | -€254 | -5.3% |
| Tangible fixed assets | 22/27 | €4,771 | €4,517 | -€254 | -5.3% |
| Plant, machinery and equipment | 23 | €4,248 | €4,256 | +€7 | +0.2% |
| Furniture and vehicles | 24 | €523 | €261 | -€261 | -50.0% |
| Current assets | 29/58 | €83,061 | €140,545 | +€57,484 | +69.2% |
| Amounts receivable within one year | 40/41 | €35,823 | €25,662 | -€10,161 | -28.4% |
| Trade receivables | 40 | €35,823 | €25,662 | -€10,161 | -28.4% |
| Cash at bank and in hand | 54/58 | €45,779 | €113,203 | +€67,424 | +147% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,680 | +€220 | +15.1% |
| Total equity and liabilities | 10/49 | €87,833 | €145,062 | +€57,230 | +65.2% |
| Equity | 10/15 | €59,302 | €101,296 | +€41,994 | +70.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,302 | €96,296 | +€41,994 | +77.3% |
| Distributable reserves | 133 | €54,302 | €96,296 | +€41,994 | +77.3% |
| Amounts payable | 17/49 | €28,530 | €43,766 | +€15,236 | +53.4% |
| Amounts payable within one year | 42/48 | €28,530 | €43,436 | +€14,906 | +52.2% |
| Taxes, remuneration and social security | 45 | €26,315 | €40,184 | +€13,869 | +52.7% |
| Taxes | 450/3 | €26,315 | €37,684 | +€11,369 | +43.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €2,215 | €3,252 | +€1,037 | +46.8% |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,152 | €1,457 | +€305 | +26.4% |
| Other operating charges | 640/8 | €306 | €229 | -€76 | -25.0% |
| Gross operating margin | 9900 | €71,240 | €56,002 | -€15,237 | -21.4% |
| Operating profit (loss) | 9901 | €69,782 | €54,316 | -€15,465 | -22.2% |
| Financial income | 75/76B | €106 | €534 | +€428 | +402% |
| Recurring financial income | 75 | €106 | €534 | +€428 | +402% |
| Financial charges | 65/66B | €36 | €171 | +€135 | +374% |
| Recurring financial charges | 65 | €36 | €171 | +€135 | +374% |
| Profit (loss) for the period before taxes | 9903 | €69,852 | €54,679 | -€15,173 | -21.7% |
| Income taxes | 67/77 | €14,750 | €11,853 | -€2,897 | -19.6% |
| Profit (loss) for the period | 9904 | €55,102 | €42,827 | -€12,276 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,102 | €42,827 | -€12,276 | -22.3% |
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 24 October 2026 via checked.be.