JIMELEC: 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.
JIMELEC
Largest movements
- Receivables within one year +€14,496
up €14,496 (+20.0%), from €72,570 to €87,065
of which Trade receivables: +€9,086
- Profit (loss) carried forward +€19,171
up €19,171 (+62.3%), from €30,778 to €49,949
- Short-term financial debts -€8,421
down €8,421 (-52.6%), from €16,007 to €7,586
- Current portion of long-term debt +€4,015
up €4,015 (+126%), from €3,175 to €7,190
- Debts after one year -€1,205
down €1,205 (-18.4%), from €6,545 to €5,341
- Trade debts +€994
up €994 (+17.0%), from €5,840 to €6,834
- Gross operating margin +€21,718
up €21,718 (+527%), from €4,124 to €25,841
- Taxes +€5,547
up €5,547 (+351%), from €1,581 to €7,129
- Financial charges -€1,608
down €1,608 (-46.9%), from €3,432 to €1,824
- Financial income -€639
down €639 (-15.4%), from €4,148 to €3,510
- Other operating charges +€578
up €578 (+221%), from €262 to €840
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 | €73,434 | €87,638 | +€14,204 | +19.3% |
| Fixed assets | 21/28 | €775 | €387 | -€387 | -50.0% |
| Tangible fixed assets | 22/27 | €775 | €387 | -€387 | -50.0% |
| Plant, machinery and equipment | 23 | €775 | €387 | -€387 | -50.0% |
| Current assets | 29/58 | €72,659 | €87,251 | +€14,592 | +20.1% |
| Amounts receivable within one year | 40/41 | €72,570 | €87,065 | +€14,496 | +20.0% |
| Trade receivables | 40 | €4,529 | €13,615 | +€9,086 | +201% |
| Other amounts receivable | 41 | €68,041 | €73,451 | +€5,410 | +8.0% |
| Cash at bank and in hand | 54/58 | €89 | €89 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €96 | +€96 | |
| Total equity and liabilities | 10/49 | €73,434 | €87,638 | +€14,204 | +19.3% |
| Equity | 10/15 | €38,938 | €58,109 | +€19,171 | +49.2% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,778 | €49,949 | +€19,171 | +62.3% |
| Amounts payable | 17/49 | €34,496 | €29,529 | -€4,967 | -14.4% |
| Amounts payable after more than one year | 17 | €6,545 | €5,341 | -€1,205 | -18.4% |
| Financial debts | 170/4 | €6,545 | €5,341 | -€1,205 | -18.4% |
| Amounts payable within one year | 42/48 | €27,951 | €24,189 | -€3,762 | -13.5% |
| Current portion of amounts payable after more than one year | 42 | €3,175 | €7,190 | +€4,015 | +126% |
| Financial debts | 43 | €16,007 | €7,586 | -€8,421 | -52.6% |
| Credit institutions | 430/8 | €16,007 | €7,586 | -€8,421 | -52.6% |
| Trade debts | 44 | €5,840 | €6,834 | +€994 | +17.0% |
| Suppliers | 440/4 | €5,840 | €6,834 | +€994 | +17.0% |
| Taxes, remuneration and social security | 45 | €2,929 | €2,579 | -€350 | -12.0% |
| Taxes | 450/3 | €2,929 | €2,129 | -€800 | -27.3% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Remuneration, social security and pensions | 62 | €241 | €0 | -€241 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €387 | €387 | -€0 | 0.0% |
| Other operating charges | 640/8 | €262 | €840 | +€578 | +221% |
| Gross operating margin | 9900 | €4,124 | €25,841 | +€21,718 | +527% |
| Operating profit (loss) | 9901 | €3,233 | €24,614 | +€21,381 | +661% |
| Financial income | 75/76B | €4,148 | €3,510 | -€639 | -15.4% |
| Recurring financial income | 75 | €4,148 | €3,510 | -€639 | -15.4% |
| Financial charges | 65/66B | €3,432 | €1,824 | -€1,608 | -46.9% |
| Recurring financial charges | 65 | €3,432 | €1,824 | -€1,608 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €3,950 | €26,300 | +€22,350 | +566% |
| Income taxes | 67/77 | €1,581 | €7,129 | +€5,547 | +351% |
| Profit (loss) for the period | 9904 | €2,369 | €19,171 | +€16,803 | +709% |
| Profit (loss) for the period to be appropriated | 9905 | €2,369 | €19,171 | +€16,803 | +709% |
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 16 October 2026 via checked.be.