JIMA ROOSE: 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 ROOSE
Largest movements
- Tangible fixed assets -€24,803
down €24,803 (-5.3%), from €470,717 to €445,915
- Receivables within one year +€13,063
up €13,063 (+143%), from €9,150 to €22,213
- Cash +€5,579
up €5,579 (+123%), from €4,547 to €10,126
mainly Depreciation (+€25,504) and Advances received (+€9,515)
- Debts after one year -€24,965
down €24,965 (-7.6%), from €329,369 to €304,403
- Advances received +€9,515
new in 2025: €9,515
- Reserves +€7,022
up €7,022 (+15.2%), from €46,206 to €53,228
- Gross operating margin -€12,441
down €12,441 (-23.1%), from €53,900 to €41,460
- Taxes +€1,804
new in 2025: €1,804
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 | €487,955 | €481,099 | -€6,856 | -1.4% |
| Formation expenses | 20 | €2,804 | €2,103 | -€701 | -25.0% |
| Fixed assets | 21/28 | €470,717 | €445,915 | -€24,803 | -5.3% |
| Tangible fixed assets | 22/27 | €470,717 | €445,915 | -€24,803 | -5.3% |
| Land and buildings | 22 | €470,717 | €445,915 | -€24,803 | -5.3% |
| Current assets | 29/58 | €14,434 | €33,081 | +€18,648 | +129% |
| Amounts receivable within one year | 40/41 | €9,150 | €22,213 | +€13,063 | +143% |
| Trade receivables | 40 | €9,150 | €22,213 | +€13,063 | +143% |
| Cash at bank and in hand | 54/58 | €4,547 | €10,126 | +€5,579 | +123% |
| Deferred charges and accrued income | 490/1 | €736 | €743 | +€6 | +0.8% |
| Total equity and liabilities | 10/49 | €487,955 | €481,099 | -€6,856 | -1.4% |
| Equity | 10/15 | €83,706 | €90,728 | +€7,022 | +8.4% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €46,206 | €53,228 | +€7,022 | +15.2% |
| Distributable reserves | 133 | €46,206 | €53,228 | +€7,022 | +15.2% |
| Amounts payable | 17/49 | €404,249 | €390,371 | -€13,878 | -3.4% |
| Amounts payable after more than one year | 17 | €329,369 | €304,403 | -€24,965 | -7.6% |
| Financial debts | 170/4 | €329,369 | €304,403 | -€24,965 | -7.6% |
| Amounts payable within one year | 42/48 | €74,880 | €85,968 | +€11,088 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €24,579 | €24,965 | +€386 | +1.6% |
| Trade debts | 44 | €5,217 | €7,753 | +€2,536 | +48.6% |
| Suppliers | 440/4 | €5,217 | €7,753 | +€2,536 | +48.6% |
| Advances received on contracts in progress | 46 | - | €9,515 | +€9,515 | |
| Taxes, remuneration and social security | 45 | €2,818 | €5,763 | +€2,945 | +105% |
| Taxes | 450/3 | €2,818 | €5,763 | +€2,945 | +105% |
| Other amounts payable | 47/48 | €42,267 | €37,972 | -€4,295 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,504 | €25,504 | = | 0.0% |
| Other operating charges | 640/8 | €1,590 | €1,709 | +€119 | +7.5% |
| Gross operating margin | 9900 | €53,900 | €41,460 | -€12,441 | -23.1% |
| Operating profit (loss) | 9901 | €26,807 | €14,247 | -€12,560 | -46.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €5,833 | €5,422 | -€411 | -7.0% |
| Recurring financial charges | 65 | €5,833 | €5,422 | -€411 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €20,974 | €8,825 | -€12,148 | -57.9% |
| Income taxes | 67/77 | - | €1,804 | +€1,804 | |
| Profit (loss) for the period | 9904 | €20,974 | €7,022 | -€13,952 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,974 | €7,022 | -€13,952 | -66.5% |
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 17 October 2026 via checked.be.