Jimmy A: 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.
Jimmy A
Largest movements
- Receivables within one year +€16,461
up €16,461 (+124%), from €13,223 to €29,684
of which Other amounts receivable: +€8,929
- Cash -€1,501
down €1,501 (-7.9%), from €19,108 to €17,607
mainly Receivables within one year (-€16,461) and Investment in fixed assets (net) (-€2,518)
- Tangible fixed assets +€857
up €857 (+30.6%), from €2,801 to €3,658
- Reserves +€8,847
up €8,847 (+41.4%), from €21,345 to €30,192
- Tax, wage and social debts +€7,814
up €7,814 (+82.9%), from €9,421 to €17,236
- Other debts -€2,308
no longer reported in 2025 (was €2,308)
- Trade debts +€1,463
up €1,463 (+2,531%), from €58 to €1,521
- Gross operating margin -€8,130
down €8,130 (-35.1%), from €23,169 to €15,039
- Taxes -€1,489
down €1,489 (-27.3%), from €5,445 to €3,956
- Depreciation +€797
up €797 (+92.2%), from €864 to €1,661
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.
Derived cash bridge
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 | €35,633 | €51,449 | +€15,816 | +44.4% |
| Fixed assets | 21/28 | €3,301 | €4,158 | +€857 | +26.0% |
| Tangible fixed assets | 22/27 | €2,801 | €3,658 | +€857 | +30.6% |
| Furniture and vehicles | 24 | €2,801 | €3,658 | +€857 | +30.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €32,331 | €47,291 | +€14,960 | +46.3% |
| Amounts receivable within one year | 40/41 | €13,223 | €29,684 | +€16,461 | +124% |
| Trade receivables | 40 | €13,068 | €20,600 | +€7,532 | +57.6% |
| Other amounts receivable | 41 | €155 | €9,084 | +€8,929 | +5,755% |
| Cash at bank and in hand | 54/58 | €19,108 | €17,607 | -€1,501 | -7.9% |
| Total equity and liabilities | 10/49 | €35,633 | €51,449 | +€15,816 | +44.4% |
| Equity | 10/15 | €23,845 | €32,692 | +€8,847 | +37.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €21,345 | €30,192 | +€8,847 | +41.4% |
| Distributable reserves | 133 | €21,345 | €30,192 | +€8,847 | +41.4% |
| Amounts payable | 17/49 | €11,788 | €18,757 | +€6,969 | +59.1% |
| Amounts payable within one year | 42/48 | €11,788 | €18,757 | +€6,969 | +59.1% |
| Trade debts | 44 | €58 | €1,521 | +€1,463 | +2,531% |
| Suppliers | 440/4 | €58 | €1,521 | +€1,463 | +2,531% |
| Taxes, remuneration and social security | 45 | €9,421 | €17,236 | +€7,814 | +82.9% |
| Taxes | 450/3 | €9,421 | €17,236 | +€7,814 | +82.9% |
| Other amounts payable | 47/48 | €2,308 | - | -€2,308 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €1,661 | +€797 | +92.2% |
| Other operating charges | 640/8 | €667 | €521 | -€146 | -21.9% |
| Gross operating margin | 9900 | €23,169 | €15,039 | -€8,130 | -35.1% |
| Operating profit (loss) | 9901 | €21,638 | €12,857 | -€8,781 | -40.6% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €116 | €97 | -€20 | -17.0% |
| Recurring financial charges | 65 | €116 | €97 | -€20 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | €21,522 | €12,803 | -€8,719 | -40.5% |
| Income taxes | 67/77 | €5,445 | €3,956 | -€1,489 | -27.3% |
| Profit (loss) for the period | 9904 | €16,077 | €8,847 | -€7,230 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,077 | €8,847 | -€7,230 | -45.0% |
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 24 October 2026 via checked.be.