JIMMY JAZZ: 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 JAZZ
Largest movements
- Tangible fixed assets -€204,118
down €204,118 (-86.8%), from €235,049 to €30,931
of which Other tangible fixed assets: -€191,342
- Receivables within one year +€46,353
up €46,353 (+171%), from €27,061 to €73,414
of which Trade receivables: +€43,883
- Cash +€7,625
up €7,625 (+22.4%), from €33,967 to €41,592
mainly Investment in fixed assets (net) (+€166,364) and Depreciation (+€37,754)
- Stocks and contracts -€5,190
down €5,190 (-21.4%), from €24,300 to €19,110
- Profit (loss) carried forward -€127,105
down €127,105, from €84,833 to -€42,272
- Debts after one year -€15,896
down €15,896 (-50.8%), from €31,309 to €15,413
- Trade debts -€14,476
down €14,476 (-28.4%), from €50,959 to €36,483
- Other operating charges +€157,045
up €157,045 (+1,393%), from €11,275 to €168,320
- Gross operating margin +€11,726
up €11,726 (+5.5%), from €213,429 to €225,154
- Staff costs -€5,439
down €5,439 (-3.7%), from €147,114 to €141,676
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 | €324,543 | €167,967 | -€156,576 | -48.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €235,049 | €30,931 | -€204,118 | -86.8% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €235,049 | €30,931 | -€204,118 | -86.8% |
| Plant, machinery and equipment | 23 | €7,406 | €0 | -€7,406 | -100% |
| Furniture and vehicles | 24 | €9,313 | €3,943 | -€5,370 | -57.7% |
| Other tangible fixed assets | 26 | €218,330 | €26,988 | -€191,342 | -87.6% |
| Current assets | 29/58 | €89,494 | €137,037 | +€47,542 | +53.1% |
| Stocks and contracts in progress | 3 | €24,300 | €19,110 | -€5,190 | -21.4% |
| Stocks | 30/36 | €24,300 | €19,110 | -€5,190 | -21.4% |
| Amounts receivable within one year | 40/41 | €27,061 | €73,414 | +€46,353 | +171% |
| Trade receivables | 40 | €14,919 | €58,802 | +€43,883 | +294% |
| Other amounts receivable | 41 | €12,142 | €14,612 | +€2,470 | +20.3% |
| Cash at bank and in hand | 54/58 | €33,967 | €41,592 | +€7,625 | +22.4% |
| Deferred charges and accrued income | 490/1 | €4,167 | €2,921 | -€1,246 | -29.9% |
| Total equity and liabilities | 10/49 | €324,543 | €167,967 | -€156,576 | -48.2% |
| Equity | 10/15 | €166,427 | €39,322 | -€127,105 | -76.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,994 | €62,994 | = | 0.0% |
| 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 | €61,134 | €61,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,833 | -€42,272 | -€127,105 | |
| Amounts payable | 17/49 | €158,117 | €128,645 | -€29,472 | -18.6% |
| Amounts payable after more than one year | 17 | €31,309 | €15,413 | -€15,896 | -50.8% |
| Financial debts | 170/4 | €31,309 | €15,413 | -€15,896 | -50.8% |
| Amounts payable within one year | 42/48 | €126,672 | €112,135 | -€14,537 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | €16,628 | €15,901 | -€728 | -4.4% |
| Trade debts | 44 | €50,959 | €36,483 | -€14,476 | -28.4% |
| Suppliers | 440/4 | €50,959 | €36,483 | -€14,476 | -28.4% |
| Taxes, remuneration and social security | 45 | €46,823 | €47,227 | +€404 | +0.9% |
| Taxes | 450/3 | €26,588 | €21,860 | -€4,728 | -17.8% |
| Remuneration and social security | 454/9 | €20,234 | €25,367 | +€5,132 | +25.4% |
| Other amounts payable | 47/48 | €12,263 | €12,525 | +€262 | +2.1% |
| Accrued charges and deferred income | 492/3 | €136 | €1,097 | +€962 | +708% |
| Remuneration, social security and pensions | 62 | €147,114 | €141,676 | -€5,439 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,809 | €37,754 | +€945 | +2.6% |
| Other operating charges | 640/8 | €11,275 | €168,320 | +€157,045 | +1,393% |
| Gross operating margin | 9900 | €213,429 | €225,154 | +€11,726 | +5.5% |
| Operating profit (loss) | 9901 | €18,230 | -€122,595 | -€140,825 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,787 | €4,509 | +€722 | +19.1% |
| Recurring financial charges | 65 | €3,787 | €4,509 | +€722 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €14,443 | -€127,105 | -€141,548 | |
| Profit (loss) for the period | 9904 | €14,443 | -€127,105 | -€141,548 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,443 | -€127,105 | -€141,548 |
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.