JIMMY DEVLAMINCKX: 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 DEVLAMINCKX
Largest movements
- Cash +€17,165
up €17,165 (+244%), from €7,028 to €24,192
mainly Net result for the year (+€12,399) and Other debts (+€6,096)
- Receivables within one year -€2,140
down €2,140 (-24.7%), from €8,646 to €6,506
of which Trade receivables: -€3,609
- Tangible fixed assets +€1,702
up €1,702 (+60.6%), from €2,809 to €4,511
- Profit (loss) carried forward +€12,399
up €12,399, from -€9,703 to €2,696
- Other debts +€6,096
up €6,096 (+24.0%), from €25,403 to €31,499
- Tax, wage and social debts -€912
down €912 (-91.8%), from €993 to €81
- Trade debts -€845
down €845 (-43.9%), from €1,927 to €1,081
- Gross operating margin +€20,983
up €20,983, from -€4,297 to €16,686
- Taxes +€2,519
up €2,519 (+1,636%), from €154 to €2,673
- Depreciation +€841
up €841 (+290%), from €290 to €1,131
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,720 | €35,458 | +€16,738 | +89.4% |
| Fixed assets | 21/28 | €2,809 | €4,511 | +€1,702 | +60.6% |
| Tangible fixed assets | 22/27 | €2,809 | €4,511 | +€1,702 | +60.6% |
| Furniture and vehicles | 24 | €2,809 | €4,511 | +€1,702 | +60.6% |
| Current assets | 29/58 | €15,910 | €30,947 | +€15,037 | +94.5% |
| Amounts receivable within one year | 40/41 | €8,646 | €6,506 | -€2,140 | -24.7% |
| Trade receivables | 40 | €3,609 | - | -€3,609 | |
| Other amounts receivable | 41 | €5,037 | €6,506 | +€1,469 | +29.2% |
| Cash at bank and in hand | 54/58 | €7,028 | €24,192 | +€17,165 | +244% |
| Deferred charges and accrued income | 490/1 | €237 | €248 | +€12 | +5.0% |
| Total equity and liabilities | 10/49 | €18,720 | €35,458 | +€16,738 | +89.4% |
| Equity | 10/15 | -€9,603 | €2,796 | +€12,399 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,703 | €2,696 | +€12,399 | |
| Amounts payable | 17/49 | €28,322 | €32,662 | +€4,339 | +15.3% |
| Amounts payable within one year | 42/48 | €28,322 | €32,662 | +€4,339 | +15.3% |
| Trade debts | 44 | €1,927 | €1,081 | -€845 | -43.9% |
| Suppliers | 440/4 | €1,927 | €1,081 | -€845 | -43.9% |
| Taxes, remuneration and social security | 45 | €993 | €81 | -€912 | -91.8% |
| Taxes | 450/3 | €993 | €81 | -€912 | -91.8% |
| Other amounts payable | 47/48 | €25,403 | €31,499 | +€6,096 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €1,131 | +€841 | +290% |
| Other operating charges | 640/8 | €384 | €430 | +€45 | +11.8% |
| Gross operating margin | 9900 | -€4,297 | €16,686 | +€20,983 | |
| Operating profit (loss) | 9901 | -€4,971 | €15,125 | +€20,096 | |
| Financial income | 75/76B | €91 | €1 | -€90 | -98.9% |
| Recurring financial income | 75 | €91 | €1 | -€90 | -98.9% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,935 | €15,072 | +€20,007 | |
| Income taxes | 67/77 | €154 | €2,673 | +€2,519 | +1,636% |
| Profit (loss) for the period | 9904 | -€5,089 | €12,399 | +€17,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,089 | €12,399 | +€17,488 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.