JIMAFRADA: 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.
JIMAFRADA
Largest movements
- Receivables within one year -€6,168
down €6,168 (-64.2%), from €9,611 to €3,443
of which Trade receivables: -€7,132
- Cash +€2,825
up €2,825 (+13.4%), from €21,154 to €23,979
mainly Receivables within one year (+€6,168) and Other debts (+€3,131)
- Reserves -€5,880
down €5,880 (-66.6%), from €8,828 to €2,947
- Other debts +€3,131
up €3,131 (+30.4%), from €10,300 to €13,431
- Trade debts -€1,455
down €1,455 (-83.1%), from €1,751 to €296
- Tax, wage and social debts +€667
up €667 (+6.7%), from €9,883 to €10,550
of which Taxes: +€667
- Gross operating margin -€3,012
down €3,012 (-30.4%), from €9,897 to €6,885
- Financial charges +€951
up €951 (+76.8%), from €1,238 to €2,188
- Taxes -€805
down €805 (-43.7%), from €1,841 to €1,036
- Depreciation -€172
down €172 (-44.7%), from €385 to €213
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 | €33,262 | €29,724 | -€3,538 | -10.6% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,996 | €1,783 | -€213 | -10.7% |
| Tangible fixed assets | 22/27 | €1,996 | €1,783 | -€213 | -10.7% |
| Plant, machinery and equipment | 23 | €1,996 | €1,783 | -€213 | -10.7% |
| Current assets | 29/58 | €31,266 | €27,941 | -€3,325 | -10.6% |
| Amounts receivable within one year | 40/41 | €9,611 | €3,443 | -€6,168 | -64.2% |
| Trade receivables | 40 | €9,611 | €2,479 | -€7,132 | -74.2% |
| Other amounts receivable | 41 | - | €964 | +€964 | |
| Cash at bank and in hand | 54/58 | €21,154 | €23,979 | +€2,825 | +13.4% |
| Deferred charges and accrued income | 490/1 | €501 | €519 | +€18 | +3.7% |
| Total equity and liabilities | 10/49 | €33,262 | €29,724 | -€3,538 | -10.6% |
| Equity | 10/15 | €11,328 | €5,447 | -€5,880 | -51.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €8,828 | €2,947 | -€5,880 | -66.6% |
| Distributable reserves | 133 | €8,828 | €2,947 | -€5,880 | -66.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,934 | €24,277 | +€2,342 | +10.7% |
| Amounts payable within one year | 42/48 | €21,934 | €24,277 | +€2,342 | +10.7% |
| Trade debts | 44 | €1,751 | €296 | -€1,455 | -83.1% |
| Suppliers | 440/4 | €1,751 | €296 | -€1,455 | -83.1% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,883 | €10,550 | +€667 | +6.7% |
| Taxes | 450/3 | €7,338 | €8,004 | +€667 | +9.1% |
| Remuneration and social security | 454/9 | €2,546 | €2,546 | = | 0.0% |
| Other amounts payable | 47/48 | €10,300 | €13,431 | +€3,131 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €213 | -€172 | -44.7% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €9,897 | €6,885 | -€3,012 | -30.4% |
| Operating profit (loss) | 9901 | €9,006 | €6,152 | -€2,854 | -31.7% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €1,238 | €2,188 | +€951 | +76.8% |
| Recurring financial charges | 65 | €1,238 | €2,188 | +€951 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €7,769 | €3,984 | -€3,785 | -48.7% |
| Income taxes | 67/77 | €1,841 | €1,036 | -€805 | -43.7% |
| Profit (loss) for the period | 9904 | €5,928 | €2,947 | -€2,980 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,928 | €2,947 | -€2,980 | -50.3% |
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 23 October 2026 via checked.be.