JIMDOC: 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.
JIMDOC
Largest movements
- Intangible fixed assets -€30,000
down €30,000 (-23.1%), from €130,082 to €100,082
- Cash -€11,290
down €11,290 (-52.3%), from €21,594 to €10,304
mainly Other debts (-€85,755) and Receivables within one year (-€3,975)
- Receivables within one year +€3,975
up €3,975 (+137.4%), from €2,893 to €6,868
- Tangible fixed assets -€2,225
down €2,225 (-59.0%), from €3,773 to €1,548
- Other debts -€85,755
down €85,755 (-57.3%), from €149,599 to €63,843
- Reserves +€29,000
new in 2024: €29,000
- Tax, wage and social debts +€12,762
up €12,762 (+4253.9%), from €300 to €13,062
of which Taxes: +€7,800
- Trade debts +€2,046
up €2,046 (+38.8%), from €5,275 to €7,321
- Gross operating margin +€48,965
up €48,965 (+220.4%), from €22,214 to €71,179
- Depreciation +€10,947
up €10,947 (+51.4%), from €21,279 to €32,225
- Taxes +€7,836
up €7,836 (+2597.6%), from €302 to €8,138
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,368 | €119,243 | -€40,125 | -25.2% |
| Fixed assets | 21/28 | €133,855 | €101,630 | -€32,225 | -24.1% |
| Intangible fixed assets | 21 | €130,082 | €100,082 | -€30,000 | -23.1% |
| Tangible fixed assets | 22/27 | €3,773 | €1,548 | -€2,225 | -59.0% |
| Furniture and vehicles | 24 | €3,773 | €1,548 | -€2,225 | -59.0% |
| Current assets | 29/58 | €25,513 | €17,614 | -€7,899 | -31.0% |
| Amounts receivable within one year | 40/41 | €2,893 | €6,868 | +€3,975 | +137.4% |
| Trade receivables | 40 | €2,893 | €6,868 | +€3,975 | +137.4% |
| Cash at bank and in hand | 54/58 | €21,594 | €10,304 | -€11,290 | -52.3% |
| Deferred charges and accrued income | 490/1 | €1,026 | €442 | -€584 | -56.9% |
| Total equity and liabilities | 10/49 | €159,368 | €119,243 | -€40,125 | -25.2% |
| Equity | 10/15 | €4,194 | €34,124 | +€29,930 | +713.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €29,000 | +€29,000 | |
| Distributable reserves | 133 | - | €29,000 | +€29,000 | |
| Profit (loss) carried forward | 14 | €194 | €1,124 | +€930 | +479.2% |
| Amounts payable | 17/49 | €155,174 | €85,120 | -€70,054 | -45.1% |
| Amounts payable within one year | 42/48 | €155,174 | €84,226 | -€70,948 | -45.7% |
| Trade debts | 44 | €5,275 | €7,321 | +€2,046 | +38.8% |
| Suppliers | 440/4 | €5,275 | €7,321 | +€2,046 | +38.8% |
| Taxes, remuneration and social security | 45 | €300 | €13,062 | +€12,762 | +4253.9% |
| Taxes | 450/3 | €300 | €8,100 | +€7,800 | +2600.0% |
| Remuneration and social security | 454/9 | - | €4,962 | +€4,962 | |
| Other amounts payable | 47/48 | €149,599 | €63,843 | -€85,755 | -57.3% |
| Accrued charges and deferred income | 492/3 | - | €894 | +€894 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,279 | €32,225 | +€10,947 | +51.4% |
| Other operating charges | 640/8 | €384 | €424 | +€40 | +10.4% |
| Gross operating margin | 9900 | €22,214 | €71,179 | +€48,965 | +220.4% |
| Operating profit (loss) | 9901 | €551 | €38,529 | +€37,979 | +6895.8% |
| Financial income | 75/76B | €6 | €148 | +€143 | +2555.6% |
| Recurring financial income | 75 | €6 | €148 | +€143 | +2555.6% |
| Financial charges | 65/66B | €61 | €610 | +€550 | +906.2% |
| Recurring financial charges | 65 | €61 | €610 | +€550 | +906.2% |
| Profit (loss) for the period before taxes | 9903 | €496 | €38,067 | +€37,572 | +7579.8% |
| Income taxes | 67/77 | €302 | €8,138 | +€7,836 | +2597.6% |
| Profit (loss) for the period | 9904 | €194 | €29,930 | +€29,736 | +15326.9% |
| Profit (loss) for the period to be appropriated | 9905 | €194 | €29,930 | +€29,736 | +15326.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.