JIMENEZ VALENCIA ARBITRATION: 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.
JIMENEZ VALENCIA ARBITRATION
Largest movements
- Current investments +€110,000
new in 2025: €110,000
- Cash -€86,170
down €86,170 (-80.6%), from €106,896 to €20,726
mainly Current investments (-€110,000) and Other debts (-€52,766)
- Reserves +€74,826
up €74,826 (+155%), from €48,403 to €123,229
- Other debts -€52,766
down €52,766 (-97.7%), from €54,002 to €1,236
- Gross operating margin +€35,632
up €35,632 (+49.8%), from €71,493 to €107,126
- Taxes +€16,063
up €16,063 (+107%), from €14,973 to €31,036
- Other operating charges -€1,505
down €1,505 (-79.0%), from €1,905 to €400
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 | €108,076 | €131,083 | +€23,007 | +21.3% |
| Fixed assets | 21/28 | €1,153 | €357 | -€796 | -69.0% |
| Tangible fixed assets | 22/27 | €1,153 | €357 | -€796 | -69.0% |
| Furniture and vehicles | 24 | €1,153 | €357 | -€796 | -69.0% |
| Current assets | 29/58 | €106,923 | €130,726 | +€23,803 | +22.3% |
| Amounts receivable within one year | 40/41 | €27 | - | -€27 | |
| Other amounts receivable | 41 | €27 | - | -€27 | |
| Current investments | 50/53 | - | €110,000 | +€110,000 | |
| Cash at bank and in hand | 54/58 | €106,896 | €20,726 | -€86,170 | -80.6% |
| Total equity and liabilities | 10/49 | €108,076 | €131,083 | +€23,007 | +21.3% |
| Equity | 10/15 | €50,403 | €125,229 | +€74,826 | +148% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €48,403 | €123,229 | +€74,826 | +155% |
| Distributable reserves | 133 | €48,403 | €123,229 | +€74,826 | +155% |
| Amounts payable | 17/49 | €57,672 | €5,854 | -€51,819 | -89.8% |
| Amounts payable within one year | 42/48 | €57,672 | €5,854 | -€51,819 | -89.8% |
| Trade debts | 44 | €920 | €831 | -€89 | -9.6% |
| Suppliers | 440/4 | €920 | €831 | -€89 | -9.6% |
| Taxes, remuneration and social security | 45 | €2,750 | €3,786 | +€1,036 | +37.7% |
| Taxes | 450/3 | €2,750 | €3,786 | +€1,036 | +37.7% |
| Other amounts payable | 47/48 | €54,002 | €1,236 | -€52,766 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €971 | €796 | -€175 | -18.0% |
| Other operating charges | 640/8 | €1,905 | €400 | -€1,505 | -79.0% |
| Gross operating margin | 9900 | €71,493 | €107,126 | +€35,632 | +49.8% |
| Operating profit (loss) | 9901 | €68,617 | €105,930 | +€37,312 | +54.4% |
| Financial income | 75/76B | €144 | €220 | +€76 | +52.4% |
| Recurring financial income | 75 | €144 | €220 | +€76 | +52.4% |
| Financial charges | 65/66B | €224 | €287 | +€63 | +28.1% |
| Recurring financial charges | 65 | €224 | €287 | +€63 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €68,537 | €105,862 | +€37,325 | +54.5% |
| Income taxes | 67/77 | €14,973 | €31,036 | +€16,063 | +107% |
| Profit (loss) for the period | 9904 | €53,564 | €74,826 | +€21,262 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,564 | €74,826 | +€21,262 | +39.7% |
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 26 October 2026 via checked.be.