JIMKA: 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.
JIMKA
Largest movements
- Cash -€1,575
down €1,575 (-48.7%), from €3,235 to €1,659
mainly Net result for the year (-€1,575)
- Profit (loss) carried forward -€1,575
down €1,575 (-13.1%), from -€12,014 to -€13,590
- Gross operating margin -€4,744
down €4,744, from €3,606 to -€1,138
- Purchases and services +€1,138
new in 2025: €1,138
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 | €68,481 | €66,906 | -€1,575 | -2.3% |
| Fixed assets | 21/28 | €65,247 | €65,247 | = | 0.0% |
| Tangible fixed assets | 22/27 | €65,247 | €65,247 | = | 0.0% |
| Land and buildings | 22 | €65,247 | €65,247 | = | 0.0% |
| Current assets | 29/58 | €3,235 | €1,659 | -€1,575 | -48.7% |
| Cash at bank and in hand | 54/58 | €3,235 | €1,659 | -€1,575 | -48.7% |
| Total equity and liabilities | 10/49 | €68,481 | €66,906 | -€1,575 | -2.3% |
| Equity | 10/15 | €68,481 | €66,906 | -€1,575 | -2.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €6,128 | €6,128 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,128 | €6,128 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,128 | €6,128 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,014 | -€13,590 | -€1,575 | -13.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,138 | +€1,138 | |
| Other operating charges | 640/8 | €396 | €404 | +€8 | +2.0% |
| Gross operating margin | 9900 | €3,606 | -€1,138 | -€4,744 | |
| Operating profit (loss) | 9901 | €3,210 | -€1,542 | -€4,752 | |
| Financial charges | 65/66B | €24 | €34 | +€10 | +39.8% |
| Recurring financial charges | 65 | €24 | €34 | +€10 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €3,186 | -€1,575 | -€4,761 | |
| Profit (loss) for the period | 9904 | €3,186 | -€1,575 | -€4,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,186 | -€1,575 | -€4,761 |
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 14 October 2026 via checked.be.