JimITy: 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.
JimITy
Largest movements
- Tangible fixed assets -€15,123
down €15,123 (-30.3%), from €49,846 to €34,723
of which Furniture and vehicles: -€13,250
- Cash -€9,721
down €9,721 (-32.8%), from €29,649 to €19,927
mainly Contributions, distributions and other (-€28,543) and Other debts (-€22,389)
- Reserves -€28,543
no longer reported in 2025 (was €28,543)
- Profit (loss) carried forward +€27,060
new in 2025: €27,060
- Other debts -€22,389
down €22,389 (-42.5%), from €52,640 to €30,251
- Tax, wage and social debts -€1,520
down €1,520 (-28.2%), from €5,391 to €3,871
- Gross operating margin -€4,828
down €4,828 (-8.3%), from €58,126 to €53,299
- Financial charges -€1,318
down €1,318 (-85.9%), from €1,534 to €216
- Other operating charges -€1,310
down €1,310 (-49.3%), from €2,657 to €1,347
- Taxes -€765
down €765 (-7.4%), from €10,318 to €9,553
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 | €106,391 | €81,039 | -€25,352 | -23.8% |
| Fixed assets | 21/28 | €49,846 | €34,723 | -€15,123 | -30.3% |
| Tangible fixed assets | 22/27 | €49,846 | €34,723 | -€15,123 | -30.3% |
| Land and buildings | 22 | €15,197 | €14,841 | -€356 | -2.3% |
| Plant, machinery and equipment | 23 | €2,413 | €896 | -€1,517 | -62.9% |
| Furniture and vehicles | 24 | €32,236 | €18,986 | -€13,250 | -41.1% |
| Current assets | 29/58 | €56,545 | €46,316 | -€10,229 | -18.1% |
| Amounts receivable within one year | 40/41 | €25,011 | €24,408 | -€603 | -2.4% |
| Trade receivables | 40 | €25,011 | €24,094 | -€917 | -3.7% |
| Other amounts receivable | 41 | - | €314 | +€314 | |
| Cash at bank and in hand | 54/58 | €29,649 | €19,927 | -€9,721 | -32.8% |
| Deferred charges and accrued income | 490/1 | €1,886 | €1,981 | +€95 | +5.0% |
| Total equity and liabilities | 10/49 | €106,391 | €81,039 | -€25,352 | -23.8% |
| Equity | 10/15 | €47,143 | €45,660 | -€1,483 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,543 | - | -€28,543 | |
| Distributable reserves | 133 | €28,543 | - | -€28,543 | |
| Profit (loss) carried forward | 14 | - | €27,060 | +€27,060 | |
| Amounts payable | 17/49 | €59,248 | €35,379 | -€23,869 | -40.3% |
| Amounts payable within one year | 42/48 | €59,248 | €35,379 | -€23,869 | -40.3% |
| Trade debts | 44 | €1,217 | €1,257 | +€40 | +3.3% |
| Suppliers | 440/4 | €1,217 | €1,257 | +€40 | +3.3% |
| Taxes, remuneration and social security | 45 | €5,391 | €3,871 | -€1,520 | -28.2% |
| Taxes | 450/3 | €5,391 | €3,871 | -€1,520 | -28.2% |
| Other amounts payable | 47/48 | €52,640 | €30,251 | -€22,389 | -42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,085 | €15,123 | +€39 | +0.3% |
| Other operating charges | 640/8 | €2,657 | €1,347 | -€1,310 | -49.3% |
| Gross operating margin | 9900 | €58,126 | €53,299 | -€4,828 | -8.3% |
| Operating profit (loss) | 9901 | €40,385 | €36,829 | -€3,556 | -8.8% |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €1,534 | €216 | -€1,318 | -85.9% |
| Recurring financial charges | 65 | €1,534 | €216 | -€1,318 | -85.9% |
| Profit (loss) for the period before taxes | 9903 | €38,861 | €36,613 | -€2,248 | -5.8% |
| Income taxes | 67/77 | €10,318 | €9,553 | -€765 | -7.4% |
| Profit (loss) for the period | 9904 | €28,543 | €27,060 | -€1,483 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,543 | €27,060 | -€1,483 | -5.2% |
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 5 October 2026 via checked.be.