JIMCO: 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.
JIMCO
Largest movements
- Receivables within one year +€30,073
up €30,073 (+46.0%), from €65,428 to €95,501
of which Trade receivables: +€26,627
- Cash +€10,098
up €10,098 (+86.8%), from €11,639 to €21,737
mainly Other debts (+€38,301) and Trade debts (+€22,021)
- Stocks and contracts +€8,125
new in 2025: €8,125
- Tangible fixed assets -€6,666
down €6,666 (-3.6%), from €186,130 to €179,464
of which Land and buildings: -€9,340
- Other debts +€38,301
new in 2025: €38,301
- Reserves -€28,937
down €28,937 (-48.8%), from €59,357 to €30,420
- Trade debts +€22,021
up €22,021 (+66.9%), from €32,892 to €54,913
- Tax, wage and social debts +€17,993
up €17,993 (+3253.0%), from €553 to €18,546
of which Remuneration and social security: +€14,689
- Debts after one year -€5,219
down €5,219 (-3.4%), from €152,855 to €147,637
- Staff costs +€137,065
up €137,065 (+258.5%), from €53,023 to €190,087
- Gross operating margin +€136,603
up €136,603 (+139.8%), from €97,690 to €234,294
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 | €265,480 | €309,906 | +€44,426 | +16.7% |
| Fixed assets | 21/28 | €186,130 | €179,464 | -€6,666 | -3.6% |
| Tangible fixed assets | 22/27 | €186,130 | €179,464 | -€6,666 | -3.6% |
| Land and buildings | 22 | €176,788 | €167,449 | -€9,340 | -5.3% |
| Plant, machinery and equipment | 23 | €2,108 | €3,415 | +€1,307 | +62.0% |
| Furniture and vehicles | 24 | €7,233 | €8,601 | +€1,367 | +18.9% |
| Current assets | 29/58 | €79,351 | €130,442 | +€51,092 | +64.4% |
| Stocks and contracts in progress | 3 | - | €8,125 | +€8,125 | |
| Stocks | 30/36 | - | €8,125 | +€8,125 | |
| Amounts receivable within one year | 40/41 | €65,428 | €95,501 | +€30,073 | +46.0% |
| Trade receivables | 40 | €25,587 | €52,214 | +€26,627 | +104.1% |
| Other amounts receivable | 41 | €39,841 | €43,287 | +€3,446 | +8.6% |
| Cash at bank and in hand | 54/58 | €11,639 | €21,737 | +€10,098 | +86.8% |
| Deferred charges and accrued income | 490/1 | €2,284 | €5,079 | +€2,796 | +122.4% |
| Total equity and liabilities | 10/49 | €265,480 | €309,906 | +€44,426 | +16.7% |
| Equity | 10/15 | €73,107 | €44,170 | -€28,937 | -39.6% |
| Contributions | 10/11 | €13,750 | €13,750 | = | 0.0% |
| Reserves | 13 | €59,357 | €30,420 | -€28,937 | -48.8% |
| Distributable reserves | 133 | €59,357 | €30,420 | -€28,937 | -48.8% |
| Amounts payable | 17/49 | €192,373 | €265,737 | +€73,364 | +38.1% |
| Amounts payable after more than one year | 17 | €152,855 | €147,637 | -€5,219 | -3.4% |
| Financial debts | 170/4 | €152,855 | €147,637 | -€5,219 | -3.4% |
| Amounts payable within one year | 42/48 | €39,518 | €118,100 | +€78,582 | +198.9% |
| Current portion of amounts payable after more than one year | 42 | €6,073 | €6,341 | +€268 | +4.4% |
| Trade debts | 44 | €32,892 | €54,913 | +€22,021 | +66.9% |
| Suppliers | 440/4 | €32,892 | €54,913 | +€22,021 | +66.9% |
| Taxes, remuneration and social security | 45 | €553 | €18,546 | +€17,993 | +3253.0% |
| Taxes | 450/3 | €553 | €3,856 | +€3,303 | +597.2% |
| Remuneration and social security | 454/9 | - | €14,689 | +€14,689 | |
| Other amounts payable | 47/48 | - | €38,301 | +€38,301 | |
| Remuneration, social security and pensions | 62 | €53,023 | €190,087 | +€137,065 | +258.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,744 | €16,343 | +€1,599 | +10.8% |
| Other operating charges | 640/8 | €2,188 | €3,748 | +€1,560 | +71.3% |
| Gross operating margin | 9900 | €97,690 | €234,294 | +€136,603 | +139.8% |
| Operating profit (loss) | 9901 | €27,736 | €24,115 | -€3,621 | -13.1% |
| Financial income | 75/76B | €1,440 | €2,208 | +€768 | +53.3% |
| Recurring financial income | 75 | €1,440 | €2,208 | +€768 | +53.3% |
| Financial charges | 65/66B | €11,795 | €11,013 | -€781 | -6.6% |
| Recurring financial charges | 65 | €11,795 | €11,013 | -€781 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €17,381 | €15,310 | -€2,071 | -11.9% |
| Income taxes | 67/77 | €5,931 | €5,946 | +€16 | +0.3% |
| Profit (loss) for the period | 9904 | €11,450 | €9,363 | -€2,087 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,450 | €9,363 | -€2,087 | -18.2% |
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 29 September 2026 via checked.be.