Jimat Consulting Services: 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.
Jimat Consulting Services
Largest movements
- Current investments +€119,282
up €119,282 (+58.9%), from €202,463 to €321,745
- Tangible fixed assets -€26,059
down €26,059 (-93.9%), from €27,755 to €1,696
- Cash -€14,587
down €14,587 (-2.6%), from €557,745 to €543,158
mainly Current investments (-€119,282) and Trade debts (-€11,339)
- Receivables within one year -€9,574
down €9,574 (-87.4%), from €10,951 to €1,377
of which Other amounts receivable: -€9,640
- Reserves +€50,771
up €50,771 (+7.0%), from €726,991 to €777,762
of which Distributable reserves: +€50,771
- Accrued charges and deferred income +€15,317
up €15,317 (+389%), from €3,939 to €19,256
- Trade debts -€11,339
down €11,339 (-49.2%), from €23,062 to €11,723
- Gross operating margin +€26,614
up €26,614 (+38.8%), from €68,590 to €95,204
- Taxes +€7,308
up €7,308 (+55.2%), from €13,237 to €20,544
- Financial income +€4,996
up €4,996 (+238%), from €2,096 to €7,092
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 | €800,077 | €867,976 | +€67,899 | +8.5% |
| Fixed assets | 21/28 | €27,755 | €1,696 | -€26,059 | -93.9% |
| Tangible fixed assets | 22/27 | €27,755 | €1,696 | -€26,059 | -93.9% |
| Furniture and vehicles | 24 | €27,755 | €1,696 | -€26,059 | -93.9% |
| Current assets | 29/58 | €772,322 | €866,280 | +€93,958 | +12.2% |
| Amounts receivable within one year | 40/41 | €10,951 | €1,377 | -€9,574 | -87.4% |
| Trade receivables | 40 | €716 | €782 | +€66 | +9.2% |
| Other amounts receivable | 41 | €10,235 | €595 | -€9,640 | -94.2% |
| Current investments | 50/53 | €202,463 | €321,745 | +€119,282 | +58.9% |
| Cash at bank and in hand | 54/58 | €557,745 | €543,158 | -€14,587 | -2.6% |
| Deferred charges and accrued income | 490/1 | €1,163 | €0 | -€1,163 | -100% |
| Total equity and liabilities | 10/49 | €800,077 | €867,976 | +€67,899 | +8.5% |
| Equity | 10/15 | €756,991 | €807,762 | +€50,771 | +6.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €726,991 | €777,762 | +€50,771 | +7.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €723,991 | €774,762 | +€50,771 | +7.0% |
| Amounts payable | 17/49 | €43,085 | €60,214 | +€17,128 | +39.8% |
| Amounts payable within one year | 42/48 | €39,146 | €40,957 | +€1,811 | +4.6% |
| Trade debts | 44 | €23,062 | €11,723 | -€11,339 | -49.2% |
| Suppliers | 440/4 | €23,062 | €11,723 | -€11,339 | -49.2% |
| Taxes, remuneration and social security | 45 | €3,237 | €11,305 | +€8,068 | +249% |
| Taxes | 450/3 | €3,237 | €11,305 | +€8,068 | +249% |
| Other amounts payable | 47/48 | €12,848 | €17,929 | +€5,082 | +39.6% |
| Accrued charges and deferred income | 492/3 | €3,939 | €19,256 | +€15,317 | +389% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,367 | €26,059 | -€309 | -1.2% |
| Other operating charges | 640/8 | €1,665 | €860 | -€805 | -48.4% |
| Gross operating margin | 9900 | €68,590 | €95,204 | +€26,614 | +38.8% |
| Operating profit (loss) | 9901 | €40,558 | €68,285 | +€27,727 | +68.4% |
| Financial income | 75/76B | €2,096 | €7,092 | +€4,996 | +238% |
| Recurring financial income | 75 | €2,096 | €7,092 | +€4,996 | +238% |
| Financial charges | 65/66B | €3,235 | €4,062 | +€827 | +25.6% |
| Recurring financial charges | 65 | €3,235 | €4,062 | +€827 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €39,419 | €71,316 | +€31,897 | +80.9% |
| Income taxes | 67/77 | €13,237 | €20,544 | +€7,308 | +55.2% |
| Profit (loss) for the period | 9904 | €26,182 | €50,771 | +€24,589 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,182 | €50,771 | +€24,589 | +93.9% |
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 30 October 2026 via checked.be.