JIMALA: 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.
JIMALA
Largest movements
- Cash -€179,091
down €179,091 (-99.6%), from €179,899 to €808
mainly Debts after one year (-€166,667) and Net result for the year (-€47,498)
- Tangible fixed assets -€41,940
down €41,940 (-6.6%), from €635,945 to €594,005
of which Furniture and vehicles: -€27,900
- Receivables within one year +€36,855
up €36,855 (+137%), from €26,846 to €63,701
of which Trade receivables: +€28,684
- Stocks and contracts -€24,400
down €24,400 (-100%), from €24,400 to €0
- Debts after one year -€166,667
down €166,667 (-64.3%), from €259,166 to €92,500
- Profit (loss) carried forward -€47,498
down €47,498 (-20.7%), from -€229,789 to -€277,287
- Gross operating margin -€159,943
down €159,943 (-79.8%), from €200,362 to €40,419
- Other operating charges -€15,149
down €15,149 (-50.6%), from €29,967 to €14,819
- Depreciation -€13,392
down €13,392 (-15.8%), from €84,696 to €71,304
- Financial charges -€8,167
down €8,167 (-81.2%), from €10,053 to €1,885
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 | €877,126 | €668,081 | -€209,045 | -23.8% |
| Fixed assets | 21/28 | €636,145 | €594,205 | -€41,940 | -6.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €635,945 | €594,005 | -€41,940 | -6.6% |
| Land and buildings | 22 | €494,773 | €484,080 | -€10,693 | -2.2% |
| Plant, machinery and equipment | 23 | €13,488 | €10,141 | -€3,347 | -24.8% |
| Furniture and vehicles | 24 | €127,684 | €99,784 | -€27,900 | -21.9% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €240,981 | €73,876 | -€167,105 | -69.3% |
| Stocks and contracts in progress | 3 | €24,400 | €0 | -€24,400 | -100% |
| Stocks | 30/36 | €24,400 | €0 | -€24,400 | -100% |
| Amounts receivable within one year | 40/41 | €26,846 | €63,701 | +€36,855 | +137% |
| Trade receivables | 40 | €16,885 | €45,569 | +€28,684 | +170% |
| Other amounts receivable | 41 | €9,961 | €18,132 | +€8,171 | +82.0% |
| Cash at bank and in hand | 54/58 | €179,899 | €808 | -€179,091 | -99.6% |
| Deferred charges and accrued income | 490/1 | €9,836 | €9,367 | -€469 | -4.8% |
| Total equity and liabilities | 10/49 | €877,126 | €668,081 | -€209,045 | -23.8% |
| Equity | 10/15 | €589,491 | €541,993 | -€47,498 | -8.1% |
| Contributions | 10/11 | €428,657 | €428,657 | = | 0.0% |
| Revaluation surpluses | 12 | €386,621 | €386,621 | = | 0.0% |
| Reserves | 13 | €4,001 | €4,001 | = | 0.0% |
| Distributable reserves | 133 | €4,001 | €4,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,789 | -€277,287 | -€47,498 | -20.7% |
| Amounts payable | 17/49 | €287,635 | €126,088 | -€161,547 | -56.2% |
| Amounts payable after more than one year | 17 | €259,166 | €92,500 | -€166,667 | -64.3% |
| Financial debts | 170/4 | €259,166 | €92,500 | -€166,667 | -64.3% |
| Amounts payable within one year | 42/48 | €28,469 | €33,588 | +€5,119 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,236 | €5,275 | +€3,040 | +136% |
| Suppliers | 440/4 | €2,236 | €5,275 | +€3,040 | +136% |
| Taxes, remuneration and social security | 45 | €1,112 | €0 | -€1,112 | -100% |
| Taxes | 450/3 | €1,112 | €0 | -€1,112 | -100% |
| Other amounts payable | 47/48 | €8,455 | €11,646 | +€3,192 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,696 | €71,304 | -€13,392 | -15.8% |
| Other operating charges | 640/8 | €29,967 | €14,819 | -€15,149 | -50.6% |
| Gross operating margin | 9900 | €200,362 | €40,419 | -€159,943 | -79.8% |
| Operating profit (loss) | 9901 | €85,699 | -€45,703 | -€131,402 | |
| Financial income | 75/76B | €1,804 | €91 | -€1,713 | -94.9% |
| Recurring financial income | 75 | €1,804 | €91 | -€1,713 | -94.9% |
| Financial charges | 65/66B | €10,053 | €1,885 | -€8,167 | -81.2% |
| Recurring financial charges | 65 | €10,053 | €1,885 | -€8,167 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | €77,451 | -€47,498 | -€124,948 | |
| Income taxes | 67/77 | €177 | €0 | -€177 | -100% |
| Profit (loss) for the period | 9904 | €77,274 | -€47,498 | -€124,771 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,274 | -€47,498 | -€124,771 |
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.