JIMMOG: 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.
JIMMOG
Largest movements
- Tangible fixed assets +€564,390
up €564,390 (+57.0%), from €990,019 to €1.6m
of which Land and buildings: +€584,842
- Receivables within one year -€16,127
down €16,127 (-99.7%), from €16,176 to €48
of which Other amounts receivable: -€14,013
- Debts after one year +€375,378
up €375,378 (+43.7%), from €858,075 to €1.2m
- Other debts +€191,556
new in 2025: €191,556
- Profit (loss) carried forward -€26,524
down €26,524 (-72.6%), from €36,529 to €10,005
- Gross operating margin +€24,121
up €24,121 (+25.5%), from €94,761 to €118,882
- Financial income +€17,847
up €17,847 (+2630.5%), from €678 to €18,525
of which Non-recurring financial income: +€18,525
- Financial charges +€17,458
up €17,458 (+125.2%), from €13,948 to €31,406
- Other operating charges +€10,412
up €10,412 (+137.8%), from €7,558 to €17,970
- Taxes +€7,682
up €7,682 (+373.5%), from €2,057 to €9,739
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 | €1,012,327 | €1,561,260 | +€548,933 | +54.2% |
| Fixed assets | 21/28 | €990,044 | €1,554,409 | +€564,365 | +57.0% |
| Tangible fixed assets | 22/27 | €990,019 | €1,554,409 | +€564,390 | +57.0% |
| Land and buildings | 22 | €915,971 | €1,500,812 | +€584,842 | +63.8% |
| Plant, machinery and equipment | 23 | €36,854 | €33,926 | -€2,928 | -7.9% |
| Furniture and vehicles | 24 | €31,950 | €15,156 | -€16,794 | -52.6% |
| Other tangible fixed assets | 26 | €5,244 | €4,514 | -€730 | -13.9% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €22,283 | €6,851 | -€15,432 | -69.3% |
| Amounts receivable within one year | 40/41 | €16,176 | €48 | -€16,127 | -99.7% |
| Trade receivables | 40 | €2,162 | €48 | -€2,114 | -97.8% |
| Other amounts receivable | 41 | €14,013 | - | -€14,013 | |
| Cash at bank and in hand | 54/58 | €5,821 | €6,609 | +€788 | +13.5% |
| Deferred charges and accrued income | 490/1 | €287 | €194 | -€93 | -32.5% |
| Total equity and liabilities | 10/49 | €1,012,327 | €1,561,260 | +€548,933 | +54.2% |
| Equity | 10/15 | €68,544 | €43,955 | -€24,589 | -35.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,616 | €21,551 | +€1,935 | +9.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €17,756 | €19,691 | +€1,935 | +10.9% |
| Profit (loss) carried forward | 14 | €36,529 | €10,005 | -€26,524 | -72.6% |
| Amounts payable | 17/49 | €943,783 | €1,517,305 | +€573,522 | +60.8% |
| Amounts payable after more than one year | 17 | €858,075 | €1,233,453 | +€375,378 | +43.7% |
| Financial debts | 170/4 | €858,075 | €1,233,453 | +€375,378 | +43.7% |
| Amounts payable within one year | 42/48 | €84,145 | €282,451 | +€198,307 | +235.7% |
| Current portion of amounts payable after more than one year | 42 | €73,861 | €78,187 | +€4,326 | +5.9% |
| Trade debts | 44 | €3,825 | €2,530 | -€1,295 | -33.9% |
| Suppliers | 440/4 | €3,825 | €2,530 | -€1,295 | -33.9% |
| Taxes, remuneration and social security | 45 | €6,459 | €10,179 | +€3,720 | +57.6% |
| Taxes | 450/3 | €6,459 | €10,179 | +€3,720 | +57.6% |
| Other amounts payable | 47/48 | - | €191,556 | +€191,556 | |
| Accrued charges and deferred income | 492/3 | €1,563 | €1,400 | -€163 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,121 | €58,601 | +€4,480 | +8.3% |
| Other operating charges | 640/8 | €7,558 | €17,970 | +€10,412 | +137.8% |
| Gross operating margin | 9900 | €94,761 | €118,882 | +€24,121 | +25.5% |
| Operating profit (loss) | 9901 | €33,082 | €42,310 | +€9,228 | +27.9% |
| Financial income | 75/76B | €678 | €18,525 | +€17,847 | +2630.5% |
| Recurring financial income | 75 | €678 | €0 | -€678 | -100.0% |
| Non-recurring financial income | 76B | - | €18,525 | +€18,525 | |
| Financial charges | 65/66B | €13,948 | €31,406 | +€17,458 | +125.2% |
| Recurring financial charges | 65 | €13,948 | €31,406 | +€17,458 | +125.2% |
| Profit (loss) for the period before taxes | 9903 | €19,812 | €29,429 | +€9,617 | +48.5% |
| Income taxes | 67/77 | €2,057 | €9,739 | +€7,682 | +373.5% |
| Profit (loss) for the period | 9904 | €17,756 | €19,691 | +€1,935 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,756 | €19,691 | +€1,935 | +10.9% |
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 11 October 2026 via checked.be.