Jimar: 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.
Jimar
Largest movements
- Cash -€184,768
down €184,768 (-52.8%), from €349,722 to €164,955
mainly Trade debts (-€120,891) and Investment in fixed assets (net) (-€106,428)
- Tangible fixed assets +€62,743
up €62,743 (+15.9%), from €395,236 to €457,979
of which Land and buildings: +€148,783
- Reserves -€194,921
down €194,921 (-26.2%), from €743,257 to €548,336
of which Tax-exempt reserves: -€194,921
- Profit (loss) carried forward +€169,567
up €169,567, from -€57,787 to €111,780
- Trade debts -€120,891
down €120,891 (-98.9%), from €122,213 to €1,322
- Other debts +€81,040
up €81,040 (+427%), from €18,960 to €100,000
- Provisions -€64,974
no longer reported in 2025 (was €64,974)
- Gross operating margin -€67,640
down €67,640 (-53.9%), from €125,422 to €57,781
- Depreciation -€23,223
down €23,223 (-34.7%), from €66,908 to €43,685
- Taxes +€14,146
new in 2025: €14,146
- Financial income +€6,041
up €6,041 (+137%), from €4,407 to €10,448
- Other operating charges -€2,567
no longer reported in 2025 (was €2,567)
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 | €1,040,765 | €925,102 | -€115,663 | -11.1% |
| Fixed assets | 21/28 | €395,560 | €458,303 | +€62,743 | +15.9% |
| Tangible fixed assets | 22/27 | €395,236 | €457,979 | +€62,743 | +15.9% |
| Land and buildings | 22 | €170,335 | €319,118 | +€148,783 | +87.3% |
| Plant, machinery and equipment | 23 | €224,901 | €138,861 | -€86,040 | -38.3% |
| Financial fixed assets | 28 | €324 | €324 | = | 0.0% |
| Current assets | 29/58 | €645,205 | €466,799 | -€178,406 | -27.7% |
| Amounts receivable within one year | 40/41 | €295,482 | €301,786 | +€6,304 | +2.1% |
| Other amounts receivable | 41 | €295,482 | €301,786 | +€6,304 | +2.1% |
| Cash at bank and in hand | 54/58 | €349,722 | €164,955 | -€184,768 | -52.8% |
| Deferred charges and accrued income | 490/1 | - | €58 | +€58 | |
| Total equity and liabilities | 10/49 | €1,040,765 | €925,102 | -€115,663 | -11.1% |
| Equity | 10/15 | €834,269 | €808,915 | -€25,354 | -3.0% |
| Contributions | 10/11 | €148,800 | €148,800 | = | 0.0% |
| Reserves | 13 | €743,257 | €548,336 | -€194,921 | -26.2% |
| Non-distributable reserves | 130/1 | €14,880 | €14,880 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,880 | €14,880 | = | 0.0% |
| Tax-exempt reserves | 132 | €194,921 | - | -€194,921 | |
| Distributable reserves | 133 | €533,456 | €533,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,787 | €111,780 | +€169,567 | |
| Provisions and deferred taxes | 16 | €64,974 | - | -€64,974 | |
| Deferred taxes | 168 | €64,974 | - | -€64,974 | |
| Amounts payable | 17/49 | €141,522 | €116,186 | -€25,335 | -17.9% |
| Amounts payable within one year | 42/48 | €141,522 | €115,336 | -€26,185 | -18.5% |
| Trade debts | 44 | €122,213 | €1,322 | -€120,891 | -98.9% |
| Suppliers | 440/4 | €122,213 | €1,322 | -€120,891 | -98.9% |
| Taxes, remuneration and social security | 45 | €348 | €14,014 | +€13,666 | +3,925% |
| Taxes | 450/3 | €348 | €14,014 | +€13,666 | +3,925% |
| Other amounts payable | 47/48 | €18,960 | €100,000 | +€81,040 | +427% |
| Accrued charges and deferred income | 492/3 | - | €850 | +€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,908 | €43,685 | -€23,223 | -34.7% |
| Other operating charges | 640/8 | €2,567 | - | -€2,567 | |
| Gross operating margin | 9900 | €125,422 | €57,781 | -€67,640 | -53.9% |
| Operating profit (loss) | 9901 | €55,946 | €14,096 | -€41,850 | -74.8% |
| Financial income | 75/76B | €4,407 | €10,448 | +€6,041 | +137% |
| Recurring financial income | 75 | €4,407 | €10,448 | +€6,041 | +137% |
| Financial charges | 65/66B | €726 | €726 | = | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €59,626 | €23,818 | -€35,808 | -60.1% |
| Transfer from deferred taxes | 780 | €6,288 | €64,974 | +€58,686 | +933% |
| Income taxes | 67/77 | - | €14,146 | +€14,146 | |
| Profit (loss) for the period | 9904 | €65,914 | €74,646 | +€8,732 | +13.2% |
| Transfer from tax-exempt reserves | 789 | €18,863 | €194,921 | +€176,058 | +933% |
| Profit (loss) for the period to be appropriated | 9905 | €84,777 | €269,567 | +€184,791 | +218% |
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 15 October 2026 via checked.be.