JIMMO-CONSULT: 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.
JIMMO-CONSULT
Largest movements
- Current investments +€113,193
up €113,193 (+3106.5%), from €3,644 to €116,837
- Receivables within one year +€82,399
up €82,399 (+4480.1%), from €1,839 to €84,238
of which Other amounts receivable: +€79,286
- Tangible fixed assets -€49,588
down €49,588 (-35.8%), from €138,588 to €89,000
- Other debts +€165,385
up €165,385 (+1023.8%), from €16,154 to €181,539
- Debts after one year -€12,078
down €12,078 (-22.5%), from €53,766 to €41,687
- Tax, wage and social debts -€6,951
down €6,951 (-53.7%), from €12,951 to €6,000
- Gross operating margin +€145,584
up €145,584 (+460.4%), from €31,618 to €177,202
- Depreciation -€7,619
no longer reported in 2025 (was €7,619)
- Taxes -€6,552
no longer reported in 2025 (was €6,552)
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 | €145,822 | €290,075 | +€144,253 | +98.9% |
| Fixed assets | 21/28 | €138,588 | €89,000 | -€49,588 | -35.8% |
| Tangible fixed assets | 22/27 | €138,588 | €89,000 | -€49,588 | -35.8% |
| Land and buildings | 22 | €138,588 | €89,000 | -€49,588 | -35.8% |
| Current assets | 29/58 | €7,234 | €201,075 | +€193,841 | +2679.7% |
| Amounts receivable within one year | 40/41 | €1,839 | €84,238 | +€82,399 | +4480.1% |
| Trade receivables | 40 | €1,839 | €4,952 | +€3,112 | +169.2% |
| Other amounts receivable | 41 | €0 | €79,286 | +€79,286 | |
| Current investments | 50/53 | €3,644 | €116,837 | +€113,193 | +3106.5% |
| Cash at bank and in hand | 54/58 | €1,751 | €0 | -€1,751 | -100.0% |
| Total equity and liabilities | 10/49 | €145,822 | €290,075 | +€144,253 | +98.9% |
| Equity | 10/15 | €48,609 | €48,676 | +€67 | +0.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Capital | 10 | €24,789 | €24,789 | = | 0.0% |
| Issued capital | 100 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €23,819 | €23,886 | +€67 | +0.3% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Legal reserve | 130 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €21,340 | €21,407 | +€67 | +0.3% |
| Amounts payable | 17/49 | €97,213 | €241,399 | +€144,186 | +148.3% |
| Amounts payable after more than one year | 17 | €53,766 | €41,687 | -€12,078 | -22.5% |
| Financial debts | 170/4 | €53,766 | €41,687 | -€12,078 | -22.5% |
| Amounts payable within one year | 42/48 | €42,947 | €199,712 | +€156,765 | +365.0% |
| Current portion of amounts payable after more than one year | 42 | €12,878 | €12,078 | -€800 | -6.2% |
| Financial debts | 43 | €575 | €94 | -€481 | -83.6% |
| Credit institutions | 430/8 | €575 | €94 | -€481 | -83.6% |
| Trade debts | 44 | €389 | €0 | -€389 | -100.0% |
| Suppliers | 440/4 | €389 | €0 | -€389 | -100.0% |
| Taxes, remuneration and social security | 45 | €12,951 | €6,000 | -€6,951 | -53.7% |
| Taxes | 450/3 | €12,951 | €6,000 | -€6,951 | -53.7% |
| Other amounts payable | 47/48 | €16,154 | €181,539 | +€165,385 | +1023.8% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100.0% |
| Non-recurring operating income | 76A | €903 | - | -€903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,619 | - | -€7,619 | |
| Other operating charges | 640/8 | €673 | €1,569 | +€897 | +133.3% |
| Gross operating margin | 9900 | €31,618 | €177,202 | +€145,584 | +460.4% |
| Operating profit (loss) | 9901 | €23,326 | €175,633 | +€152,306 | +652.9% |
| Financial charges | 65/66B | €1,442 | €1,566 | +€123 | +8.6% |
| Recurring financial charges | 65 | €1,442 | €1,566 | +€123 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €21,884 | €174,067 | +€152,183 | +695.4% |
| Income taxes | 67/77 | €6,552 | - | -€6,552 | |
| Profit (loss) for the period | 9904 | €15,333 | €174,067 | +€158,734 | +1035.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,333 | €174,067 | +€158,734 | +1035.3% |
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 9 October 2026 via checked.be.