JIMAX: 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.
JIMAX
Largest movements
- Tangible fixed assets -€1,987
down €1,987 (-45.4%), from €4,380 to €2,393
of which Furniture and vehicles: -€1,808
- Cash -€1,607
down €1,607 (-89.5%), from €1,796 to €189
mainly Net result for the year (-€9,923) and Trade debts (-€908)
- Profit (loss) carried forward -€9,923
down €9,923 (-6.1%), from -€163,897 to -€173,820
- Other debts +€7,237
new in 2025: €7,237
- Trade debts -€908
down €908 (-100.0%), from €908 to €0
- Gross operating margin +€18,068
up €18,068 (+71.8%), from -€25,152 to -€7,084
- Other operating charges -€654
down €654 (-48.9%), from €1,336 to €682
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 | €26,700 | €23,106 | -€3,594 | -13.5% |
| Fixed assets | 21/28 | €4,380 | €2,393 | -€1,987 | -45.4% |
| Tangible fixed assets | 22/27 | €4,380 | €2,393 | -€1,987 | -45.4% |
| Plant, machinery and equipment | 23 | €1,263 | €1,084 | -€179 | -14.2% |
| Furniture and vehicles | 24 | €3,117 | €1,309 | -€1,808 | -58.0% |
| Current assets | 29/58 | €22,320 | €20,713 | -€1,607 | -7.2% |
| Amounts receivable after more than one year | 29 | €20,524 | €20,524 | = | 0.0% |
| Trade receivables | 290 | €20,524 | €20,524 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,796 | €189 | -€1,607 | -89.5% |
| Total equity and liabilities | 10/49 | €26,700 | €23,106 | -€3,594 | -13.5% |
| Equity | 10/15 | €25,103 | €15,180 | -€9,923 | -39.5% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€163,897 | -€173,820 | -€9,923 | -6.1% |
| Amounts payable | 17/49 | €1,597 | €7,926 | +€6,329 | +396.4% |
| Amounts payable within one year | 42/48 | €1,597 | €7,926 | +€6,329 | +396.4% |
| Trade debts | 44 | €908 | €0 | -€908 | -100.0% |
| Suppliers | 440/4 | €908 | €0 | -€908 | -100.0% |
| Taxes, remuneration and social security | 45 | €689 | €689 | = | 0.0% |
| Taxes | 450/3 | €689 | €689 | = | 0.0% |
| Other amounts payable | 47/48 | - | €7,237 | +€7,237 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,047 | €1,987 | -€60 | -2.9% |
| Other operating charges | 640/8 | €1,336 | €682 | -€654 | -48.9% |
| Gross operating margin | 9900 | -€25,152 | -€7,084 | +€18,068 | +71.8% |
| Operating profit (loss) | 9901 | -€28,535 | -€9,753 | +€18,783 | +65.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,688 | -€9,923 | +€18,765 | +65.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€28,688 | -€9,923 | +€18,765 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,688 | -€9,923 | +€18,765 | +65.4% |
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 7 October 2026 via checked.be.