JIMMY +: 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.
JIMMY +
Largest movements
- Deferred charges and accrued income -€15,118
no longer reported in 2025 (was €15,118)
- Cash +€14,633
up €14,633 (+35.3%), from €41,478 to €56,111
mainly Deferred charges and accrued income (+€15,118) and Depreciation (+€8,883)
- Tangible fixed assets -€10,087
down €10,087 (-47.5%), from €21,255 to €11,167
of which Furniture and vehicles: -€6,249
- Receivables within one year -€930
down €930 (-47.9%), from €1,940 to €1,010
- Profit (loss) carried forward -€5,092
down €5,092 (-13.9%), from €36,738 to €31,647
- Trade debts -€3,917
down €3,917 (-75.7%), from €5,175 to €1,258
- Current portion of long-term debt -€3,357
down €3,357 (-91.1%), from €3,685 to €329
- Tax, wage and social debts +€1,752
up €1,752 (+39.6%), from €4,426 to €6,178
- Depreciation -€4,427
down €4,427 (-33.3%), from €13,310 to €8,883
- Taxes +€3,146
up €3,146 (+419.1%), from €751 to €3,897
- Other operating charges -€1,305
down €1,305 (-23.2%), from €5,615 to €4,311
- Gross operating margin -€210
down €210 (-1.7%), from €12,599 to €12,389
- Financial charges -€191
down €191 (-31.4%), from €610 to €419
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 | €79,791 | €68,289 | -€11,502 | -14.4% |
| Fixed assets | 21/28 | €21,255 | €11,167 | -€10,087 | -47.5% |
| Tangible fixed assets | 22/27 | €21,255 | €11,167 | -€10,087 | -47.5% |
| Plant, machinery and equipment | 23 | €6,103 | €2,756 | -€3,347 | -54.8% |
| Furniture and vehicles | 24 | €13,003 | €6,754 | -€6,249 | -48.1% |
| Other tangible fixed assets | 26 | €2,149 | €1,657 | -€492 | -22.9% |
| Current assets | 29/58 | €58,536 | €57,121 | -€1,415 | -2.4% |
| Amounts receivable within one year | 40/41 | €1,940 | €1,010 | -€930 | -47.9% |
| Trade receivables | 40 | €1,940 | €1,010 | -€930 | -47.9% |
| Cash at bank and in hand | 54/58 | €41,478 | €56,111 | +€14,633 | +35.3% |
| Deferred charges and accrued income | 490/1 | €15,118 | - | -€15,118 | |
| Total equity and liabilities | 10/49 | €79,791 | €68,289 | -€11,502 | -14.4% |
| Equity | 10/15 | €50,998 | €45,907 | -€5,092 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,738 | €31,647 | -€5,092 | -13.9% |
| Amounts payable | 17/49 | €28,793 | €22,382 | -€6,411 | -22.3% |
| Amounts payable within one year | 42/48 | €28,136 | €22,382 | -€5,754 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €3,685 | €329 | -€3,357 | -91.1% |
| Trade debts | 44 | €5,175 | €1,258 | -€3,917 | -75.7% |
| Suppliers | 440/4 | €5,175 | €1,258 | -€3,917 | -75.7% |
| Taxes, remuneration and social security | 45 | €4,426 | €6,178 | +€1,752 | +39.6% |
| Taxes | 450/3 | €4,426 | €6,178 | +€1,752 | +39.6% |
| Other amounts payable | 47/48 | €14,849 | €14,618 | -€232 | -1.6% |
| Accrued charges and deferred income | 492/3 | €657 | - | -€657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,310 | €8,883 | -€4,427 | -33.3% |
| Other operating charges | 640/8 | €5,615 | €4,311 | -€1,305 | -23.2% |
| Gross operating margin | 9900 | €12,599 | €12,389 | -€210 | -1.7% |
| Operating profit (loss) | 9901 | -€6,327 | -€804 | +€5,522 | +87.3% |
| Financial income | 75/76B | €100 | €28 | -€72 | -72.0% |
| Recurring financial income | 75 | €100 | €28 | -€72 | -72.0% |
| Financial charges | 65/66B | €610 | €419 | -€191 | -31.4% |
| Recurring financial charges | 65 | €610 | €419 | -€191 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,836 | -€1,195 | +€5,642 | +82.5% |
| Income taxes | 67/77 | €751 | €3,897 | +€3,146 | +419.1% |
| Profit (loss) for the period | 9904 | -€7,587 | -€5,092 | +€2,496 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,587 | -€5,092 | +€2,496 | +32.9% |
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 6 October 2026 via checked.be.