Jimmy Châssis: 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 Châssis
Largest movements
- Deferred charges and accrued income +€8,307
up €8,307 (+132%), from €6,309 to €14,616
- Receivables within one year +€6,811
up €6,811 (+17.9%), from €38,119 to €44,930
of which Other amounts receivable: +€7,897
- Intangible fixed assets -€3,727
down €3,727 (-10.8%), from €34,573 to €30,847
- Tangible fixed assets -€3,030
down €3,030 (-52.0%), from €5,822 to €2,792
of which Furniture and vehicles: -€2,492
- Cash -€2,710
down €2,710 (-13.5%), from €20,007 to €17,297
mainly Other debts (-€10,903) and Tax, wage and social debts (-€10,511)
- Trade debts +€15,940
up €15,940 (+414%), from €3,846 to €19,786
- Reserves +€12,000
up €12,000 (+34.6%), from €34,650 to €46,650
- Other debts -€10,903
down €10,903 (-100.0%), from €10,908 to €4
- Tax, wage and social debts -€10,511
no longer reported in 2025 (was €10,511)
- Profit (loss) carried forward -€3,465
down €3,465 (-9.4%), from €37,000 to €33,535
- Gross operating margin +€25,264
up €25,264 (+394%), from €6,409 to €31,673
- Taxes +€6,101
new in 2025: €6,101
- Other operating charges +€1,966
up €1,966 (+454%), from €433 to €2,400
- Depreciation +€1,251
up €1,251 (+21.5%), from €5,808 to €7,059
- Financial income +€365
up €365 (+10,726%), from €3 to €368
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 | €107,453 | €110,532 | +€3,078 | +2.9% |
| Fixed assets | 21/28 | €40,446 | €33,689 | -€6,757 | -16.7% |
| Intangible fixed assets | 21 | €34,573 | €30,847 | -€3,727 | -10.8% |
| Tangible fixed assets | 22/27 | €5,822 | €2,792 | -€3,030 | -52.0% |
| Plant, machinery and equipment | 23 | €1,227 | €689 | -€538 | -43.9% |
| Furniture and vehicles | 24 | €4,595 | €2,103 | -€2,492 | -54.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €67,007 | €76,843 | +€9,835 | +14.7% |
| Stocks and contracts in progress | 3 | €2,573 | - | -€2,573 | |
| Stocks | 30/36 | €2,573 | - | -€2,573 | |
| Amounts receivable within one year | 40/41 | €38,119 | €44,930 | +€6,811 | +17.9% |
| Trade receivables | 40 | €19,628 | €18,542 | -€1,086 | -5.5% |
| Other amounts receivable | 41 | €18,490 | €26,388 | +€7,897 | +42.7% |
| Cash at bank and in hand | 54/58 | €20,007 | €17,297 | -€2,710 | -13.5% |
| Deferred charges and accrued income | 490/1 | €6,309 | €14,616 | +€8,307 | +132% |
| Total equity and liabilities | 10/49 | €107,453 | €110,532 | +€3,078 | +2.9% |
| Equity | 10/15 | €74,650 | €83,185 | +€8,535 | +11.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,650 | €46,650 | +€12,000 | +34.6% |
| Distributable reserves | 133 | €34,650 | €46,650 | +€12,000 | +34.6% |
| Profit (loss) carried forward | 14 | €37,000 | €33,535 | -€3,465 | -9.4% |
| Amounts payable | 17/49 | €32,803 | €27,346 | -€5,456 | -16.6% |
| Amounts payable within one year | 42/48 | €32,803 | €27,346 | -€5,456 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €7,538 | €7,556 | +€18 | +0.2% |
| Trade debts | 44 | €3,846 | €19,786 | +€15,940 | +414% |
| Suppliers | 440/4 | €3,846 | €19,786 | +€15,940 | +414% |
| Taxes, remuneration and social security | 45 | €10,511 | - | -€10,511 | |
| Taxes | 450/3 | €10,511 | - | -€10,511 | |
| Other amounts payable | 47/48 | €10,908 | €4 | -€10,903 | -100.0% |
| Non-recurring operating income | 76A | €416 | - | -€416 | |
| Remuneration, social security and pensions | 62 | €1,520 | €1,520 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,808 | €7,059 | +€1,251 | +21.5% |
| Other operating charges | 640/8 | €433 | €2,400 | +€1,966 | +454% |
| Non-recurring operating charges | 66A | €447 | - | -€447 | |
| Gross operating margin | 9900 | €6,409 | €31,673 | +€25,264 | +394% |
| Operating profit (loss) | 9901 | -€1,800 | €20,694 | +€22,494 | |
| Financial income | 75/76B | €3 | €368 | +€365 | +10,726% |
| Recurring financial income | 75 | €3 | €368 | +€365 | +10,726% |
| Financial charges | 65/66B | €365 | €543 | +€178 | +48.9% |
| Recurring financial charges | 65 | €365 | €543 | +€178 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,161 | €20,519 | +€22,680 | |
| Income taxes | 67/77 | - | €6,101 | +€6,101 | |
| Profit (loss) for the period | 9904 | -€2,161 | €14,417 | +€16,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,161 | €14,417 | +€16,579 |
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 1 November 2026 via checked.be.