JIMMO: 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.
JIMMO
Largest movements
- Cash +€31,984
up €31,984 (+55.5%), from €57,602 to €89,586
mainly Net result for the year (+€45,002) and Depreciation (+€6,399)
- Receivables within one year +€12,833
up €12,833 (+26.9%), from €47,665 to €60,498
of which Other amounts receivable: +€12,833
- Tangible fixed assets -€6,399
down €6,399 (-13.5%), from €47,302 to €40,904
- Reserves +€45,002
up €45,002 (+27.7%), from €162,587 to €207,589
- Tax, wage and social debts -€7,265
down €7,265 (-47.3%), from €15,359 to €8,094
- Financial income +€1,874
up €1,874 (+43.6%), from €4,295 to €6,170
- Depreciation -€1,727
down €1,727 (-21.3%), from €8,126 to €6,399
- Taxes +€1,469
up €1,469 (+7.5%), from €19,532 to €21,001
- Gross operating margin +€1,422
up €1,422 (+2.1%), from €67,697 to €69,119
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 | €405,292 | €443,706 | +€38,414 | +9.5% |
| Fixed assets | 21/28 | €47,302 | €40,904 | -€6,399 | -13.5% |
| Tangible fixed assets | 22/27 | €47,302 | €40,904 | -€6,399 | -13.5% |
| Land and buildings | 22 | €47,302 | €40,904 | -€6,399 | -13.5% |
| Current assets | 29/58 | €357,990 | €402,802 | +€44,813 | +12.5% |
| Amounts receivable within one year | 40/41 | €47,665 | €60,498 | +€12,833 | +26.9% |
| Trade receivables | 40 | €7,260 | €7,260 | = | 0.0% |
| Other amounts receivable | 41 | €40,405 | €53,238 | +€12,833 | +31.8% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,602 | €89,586 | +€31,984 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,723 | €2,719 | -€4 | -0.1% |
| Total equity and liabilities | 10/49 | €405,292 | €443,706 | +€38,414 | +9.5% |
| Equity | 10/15 | €388,587 | €433,589 | +€45,002 | +11.6% |
| Contributions | 10/11 | €226,000 | €226,000 | = | 0.0% |
| Reserves | 13 | €162,587 | €207,589 | +€45,002 | +27.7% |
| Distributable reserves | 133 | €162,587 | €207,589 | +€45,002 | +27.7% |
| Amounts payable | 17/49 | €16,705 | €10,117 | -€6,588 | -39.4% |
| Amounts payable within one year | 42/48 | €15,654 | €9,990 | -€5,664 | -36.2% |
| Trade debts | 44 | €295 | €1,896 | +€1,601 | +543.2% |
| Suppliers | 440/4 | €295 | €1,896 | +€1,601 | +543.2% |
| Taxes, remuneration and social security | 45 | €15,359 | €8,094 | -€7,265 | -47.3% |
| Taxes | 450/3 | €15,359 | €8,094 | -€7,265 | -47.3% |
| Accrued charges and deferred income | 492/3 | €1,051 | €127 | -€925 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,126 | €6,399 | -€1,727 | -21.3% |
| Other operating charges | 640/8 | €2,120 | €2,182 | +€62 | +2.9% |
| Gross operating margin | 9900 | €67,697 | €69,119 | +€1,422 | +2.1% |
| Operating profit (loss) | 9901 | €57,451 | €60,538 | +€3,087 | +5.4% |
| Financial income | 75/76B | €4,295 | €6,170 | +€1,874 | +43.6% |
| Recurring financial income | 75 | €4,295 | €6,170 | +€1,874 | +43.6% |
| Financial charges | 65/66B | €1,225 | €705 | -€520 | -42.4% |
| Recurring financial charges | 65 | €1,225 | €705 | -€520 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €60,522 | €66,003 | +€5,481 | +9.1% |
| Income taxes | 67/77 | €19,532 | €21,001 | +€1,469 | +7.5% |
| Profit (loss) for the period | 9904 | €40,990 | €45,002 | +€4,012 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,990 | €45,002 | +€4,012 | +9.8% |
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 4 October 2026 via checked.be.