Jimano: what changed
Two fiscal 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.
Jimano
Largest movements
- Tangible fixed assets -€119,590
down €119,590 (-3.8%), from €3.1m to €3.0m
of which Land and buildings: -€106,336
- Debts after one year -€95,765
down €95,765 (-5.9%), from €1.6m to €1.5m
- Profit (loss) carried forward +€76,718
up €76,718 (+22.7%), from €337,635 to €414,353
- Other operating charges +€9,110
up €9,110 (+29.8%), from €30,581 to €39,691
- Financial income +€8,995
up €8,995 (+40.6%), from €22,160 to €31,155
- Gross operating margin +€6,769
up €6,769 (+3.8%), from €178,137 to €184,906
- Financial charges -€2,726
down €2,726 (-7.3%), from €37,218 to €34,492
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.
Cash bridge derived
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 | €4,158,370 | €4,086,763 | -€71,608 | -1.7% |
| Fixed assets | 21/28 | €3,361,119 | €3,241,530 | -€119,590 | -3.6% |
| Tangible fixed assets | 22/27 | €3,109,619 | €2,990,030 | -€119,590 | -3.8% |
| Land and buildings | 22 | €3,062,480 | €2,956,144 | -€106,336 | -3.5% |
| Plant, machinery and equipment | 23 | €47,139 | €33,886 | -€13,253 | -28.1% |
| Financial fixed assets | 28 | €251,500 | €251,500 | = | 0.0% |
| Current assets | 29/58 | €797,251 | €845,233 | +€47,982 | +6.0% |
| Amounts receivable within one year | 40/41 | €295,487 | €327,473 | +€31,987 | +10.8% |
| Trade receivables | 40 | €14,038 | €26,051 | +€12,014 | +85.6% |
| Other amounts receivable | 41 | €281,449 | €301,422 | +€19,973 | +7.1% |
| Cash at bank and in hand | 54/58 | €501,764 | €505,360 | +€3,595 | +0.7% |
| Deferred charges and accrued income | 490/1 | - | €12,400 | +€12,400 | |
| Total equity and liabilities | 10/49 | €4,158,370 | €4,086,763 | -€71,608 | -1.7% |
| Equity | 10/15 | €1,658,155 | €1,694,050 | +€35,895 | +2.2% |
| Contributions | 10/11 | €88,663 | €88,663 | = | 0.0% |
| Capital | 10 | €88,663 | €88,663 | = | 0.0% |
| Issued capital | 100 | €88,663 | €88,663 | = | 0.0% |
| Reserves | 13 | €1,231,857 | €1,191,034 | -€40,823 | -3.3% |
| Non-distributable reserves | 130/1 | €8,866 | €8,866 | = | 0.0% |
| Legal reserve | 130 | €8,866 | €8,866 | = | 0.0% |
| Tax-exempt reserves | 132 | €943,531 | €902,708 | -€40,823 | -4.3% |
| Distributable reserves | 133 | €279,460 | €279,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €337,635 | €414,353 | +€76,718 | +22.7% |
| Provisions and deferred taxes | 16 | €314,509 | €300,902 | -€13,607 | -4.3% |
| Deferred taxes | 168 | €314,509 | €300,902 | -€13,607 | -4.3% |
| Amounts payable | 17/49 | €2,185,707 | €2,091,811 | -€93,896 | -4.3% |
| Amounts payable after more than one year | 17 | €1,633,823 | €1,538,058 | -€95,765 | -5.9% |
| Financial debts | 170/4 | €1,633,823 | €1,538,058 | -€95,765 | -5.9% |
| Amounts payable within one year | 42/48 | €551,883 | €553,753 | +€1,869 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €93,896 | €95,765 | +€1,869 | +2.0% |
| Other amounts payable | 47/48 | €457,988 | €457,988 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,590 | €119,590 | = | 0.0% |
| Other operating charges | 640/8 | €30,581 | €39,691 | +€9,110 | +29.8% |
| Gross operating margin | 9900 | €178,137 | €184,906 | +€6,769 | +3.8% |
| Operating profit (loss) | 9901 | €27,966 | €25,625 | -€2,341 | -8.4% |
| Financial income | 75/76B | €22,160 | €31,155 | +€8,995 | +40.6% |
| Recurring financial income | 75 | €22,160 | €31,155 | +€8,995 | +40.6% |
| Financial charges | 65/66B | €37,218 | €34,492 | -€2,726 | -7.3% |
| Recurring financial charges | 65 | €37,218 | €34,492 | -€2,726 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €12,908 | €22,288 | +€9,380 | +72.7% |
| Transfer from deferred taxes | 780 | €13,608 | €13,607 | -€1 | 0.0% |
| Profit (loss) for the period | 9904 | €26,516 | €35,895 | +€9,379 | +35.4% |
| Transfer from tax-exempt reserves | 789 | €40,822 | €40,823 | +€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,338 | €76,718 | +€9,380 | +13.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.