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
- Tangible fixed assets -€31,936
down €31,936 (-6.5%), from €489,278 to €457,341
- Cash +€16,887
up €16,887 (+10.6%), from €159,206 to €176,093
mainly Depreciation (+€31,936) and Net result for the year (+€30,263)
- Debts after one year -€33,156
down €33,156 (-36.3%), from €91,308 to €58,152
of which Financial debts: -€33,156
- Reserves +€30,263
up €30,263 (+50.8%), from €59,614 to €89,878
of which Distributable reserves: +€30,263
- Tax, wage and social debts -€14,645
down €14,645 (-96.9%), from €15,120 to €474
- Gross operating margin -€5,423
down €5,423 (-6.2%), from €87,807 to €82,384
- Taxes -€1,276
down €1,276 (-8.2%), from €15,474 to €14,198
- Financial charges -€1,168
down €1,168 (-16.7%), from €7,004 to €5,836
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 | €648,756 | €634,508 | -€14,248 | -2.2% |
| Fixed assets | 21/28 | €489,550 | €457,613 | -€31,936 | -6.5% |
| Tangible fixed assets | 22/27 | €489,278 | €457,341 | -€31,936 | -6.5% |
| Land and buildings | 22 | €489,278 | €457,341 | -€31,936 | -6.5% |
| Financial fixed assets | 28 | €272 | €272 | = | 0.0% |
| Current assets | 29/58 | €159,206 | €176,894 | +€17,688 | +11.1% |
| Amounts receivable within one year | 40/41 | - | €802 | +€802 | |
| Other amounts receivable | 41 | - | €802 | +€802 | |
| Cash at bank and in hand | 54/58 | €159,206 | €176,093 | +€16,887 | +10.6% |
| Total equity and liabilities | 10/49 | €648,756 | €634,508 | -€14,248 | -2.2% |
| Equity | 10/15 | €121,614 | €151,878 | +€30,263 | +24.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €59,614 | €89,878 | +€30,263 | +50.8% |
| Non-distributable reserves | 130/1 | €1,324 | €1,324 | = | 0.0% |
| Legal reserve | 130 | €1,324 | €1,324 | = | 0.0% |
| Distributable reserves | 133 | €58,290 | €88,553 | +€30,263 | +51.9% |
| Amounts payable | 17/49 | €527,141 | €482,630 | -€44,511 | -8.4% |
| Amounts payable after more than one year | 17 | €91,308 | €58,152 | -€33,156 | -36.3% |
| Financial debts | 170/4 | €85,458 | €52,302 | -€33,156 | -38.8% |
| Other amounts payable | 178/9 | €5,850 | €5,850 | = | 0.0% |
| Amounts payable within one year | 42/48 | €433,300 | €421,945 | -€11,356 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €31,849 | €33,156 | +€1,307 | +4.1% |
| Financial debts | 43 | €3,815 | €3,824 | +€10 | +0.3% |
| Other loans | 439 | €3,815 | €3,824 | +€10 | +0.3% |
| Taxes, remuneration and social security | 45 | €15,120 | €474 | -€14,645 | -96.9% |
| Taxes | 450/3 | €15,120 | €474 | -€14,645 | -96.9% |
| Other amounts payable | 47/48 | €382,517 | €384,490 | +€1,973 | +0.5% |
| Accrued charges and deferred income | 492/3 | €2,534 | €2,534 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,878 | €31,936 | +€58 | +0.2% |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | €87,807 | €82,384 | -€5,423 | -6.2% |
| Operating profit (loss) | 9901 | €55,781 | €50,297 | -€5,483 | -9.8% |
| Financial charges | 65/66B | €7,004 | €5,836 | -€1,168 | -16.7% |
| Recurring financial charges | 65 | €7,004 | €5,836 | -€1,168 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €48,777 | €44,462 | -€4,316 | -8.8% |
| Income taxes | 67/77 | €15,474 | €14,198 | -€1,276 | -8.2% |
| Profit (loss) for the period | 9904 | €33,303 | €30,263 | -€3,040 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,303 | €30,263 | -€3,040 | -9.1% |
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 29 September 2026 via checked.be.