JIMABILITY: 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.
JIMABILITY
Largest movements
- Receivables within one year -€23,355
down €23,355 (-89.9%), from €25,976 to €2,621
of which Trade receivables: -€20,633
- Cash -€6,296
down €6,296 (-55.8%), from €11,284 to €4,988
mainly Net result for the year (-€23,598) and Investment in fixed assets (net) (-€9,989)
- Tangible fixed assets +€5,836
up €5,836 (+253%), from €2,305 to €8,141
of which Furniture and vehicles: +€5,199
- Deferred charges and accrued income -€415
down €415 (-24.1%), from €1,723 to €1,308
- Profit (loss) carried forward -€23,598
down €23,598 (-162%), from -€14,557 to -€38,156
- Other debts +€6,536
new in 2025: €6,536
- Tax, wage and social debts -€4,766
down €4,766 (-98.0%), from €4,863 to €97
- Current portion of long-term debt -€1,535
no longer reported in 2025 (was €1,535)
- Trade debts -€867
down €867 (-57.8%), from €1,500 to €633
- Gross operating margin -€33,770
down €33,770, from €15,077 to -€18,693
- Depreciation -€5,271
down €5,271 (-55.9%), from €9,424 to €4,154
- Other operating charges -€1,047
down €1,047 (-74.8%), from €1,400 to €353
- Financial charges -€223
down €223 (-46.4%), from €480 to €257
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 | €41,358 | €17,127 | -€24,230 | -58.6% |
| Fixed assets | 21/28 | €2,374 | €8,210 | +€5,836 | +246% |
| Tangible fixed assets | 22/27 | €2,305 | €8,141 | +€5,836 | +253% |
| Plant, machinery and equipment | 23 | €245 | €882 | +€637 | +259% |
| Furniture and vehicles | 24 | €2,060 | €7,259 | +€5,199 | +252% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €38,983 | €8,917 | -€30,066 | -77.1% |
| Amounts receivable within one year | 40/41 | €25,976 | €2,621 | -€23,355 | -89.9% |
| Trade receivables | 40 | €21,376 | €743 | -€20,633 | -96.5% |
| Other amounts receivable | 41 | €4,601 | €1,878 | -€2,722 | -59.2% |
| Cash at bank and in hand | 54/58 | €11,284 | €4,988 | -€6,296 | -55.8% |
| Deferred charges and accrued income | 490/1 | €1,723 | €1,308 | -€415 | -24.1% |
| Total equity and liabilities | 10/49 | €41,358 | €17,127 | -€24,230 | -58.6% |
| Equity | 10/15 | €33,459 | €9,861 | -€23,598 | -70.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,816 | €41,816 | = | 0.0% |
| Distributable reserves | 133 | €41,816 | €41,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,557 | -€38,156 | -€23,598 | -162% |
| Amounts payable | 17/49 | €7,898 | €7,266 | -€632 | -8.0% |
| Amounts payable within one year | 42/48 | €7,898 | €7,266 | -€632 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €1,535 | - | -€1,535 | |
| Trade debts | 44 | €1,500 | €633 | -€867 | -57.8% |
| Suppliers | 440/4 | €1,500 | €633 | -€867 | -57.8% |
| Taxes, remuneration and social security | 45 | €4,863 | €97 | -€4,766 | -98.0% |
| Taxes | 450/3 | €4,863 | €97 | -€4,766 | -98.0% |
| Other amounts payable | 47/48 | - | €6,536 | +€6,536 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,424 | €4,154 | -€5,271 | -55.9% |
| Other operating charges | 640/8 | €1,400 | €353 | -€1,047 | -74.8% |
| Gross operating margin | 9900 | €15,077 | -€18,693 | -€33,770 | |
| Operating profit (loss) | 9901 | €4,253 | -€23,199 | -€27,452 | |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €480 | €257 | -€223 | -46.4% |
| Recurring financial charges | 65 | €480 | €257 | -€223 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €3,802 | -€23,457 | -€27,259 | |
| Income taxes | 67/77 | €154 | €142 | -€12 | -8.0% |
| Profit (loss) for the period | 9904 | €3,648 | -€23,598 | -€27,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,648 | -€23,598 | -€27,246 |
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 28 October 2026 via checked.be.