JIMMY LEE: 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 LEE
Largest movements
- Tangible fixed assets -€4,906
down €4,906 (-24.2%), from €20,272 to €15,366
of which Furniture and vehicles: -€4,660
- Cash +€3,322
up €3,322 (+82.7%), from €4,016 to €7,338
mainly Depreciation (+€5,318) and Tax, wage and social debts (+€2,780)
- Receivables within one year +€2,195
up €2,195 (+14.0%), from €15,629 to €17,823
of which Trade receivables: +€3,215
- Deferred charges and accrued income +€1,563
up €1,563 (+554%), from €282 to €1,845
- Tax, wage and social debts +€2,780
up €2,780 (+215%), from €1,294 to €4,074
of which Remuneration and social security: +€1,660
- Other debts -€1,418
down €1,418 (-6.0%), from €23,457 to €22,040
- Gross operating margin +€14,008
up €14,008, from -€6,666 to €7,341
- Depreciation +€1,673
up €1,673 (+45.9%), from €3,645 to €5,318
- Other operating charges -€236
down €236 (-15.2%), from €1,554 to €1,318
- Taxes +€141
up €141, from €0 to €141
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 | €40,223 | €42,396 | +€2,174 | +5.4% |
| Fixed assets | 21/28 | €20,297 | €15,391 | -€4,906 | -24.2% |
| Tangible fixed assets | 22/27 | €20,272 | €15,366 | -€4,906 | -24.2% |
| Plant, machinery and equipment | 23 | €870 | €625 | -€245 | -28.2% |
| Furniture and vehicles | 24 | €19,401 | €14,741 | -€4,660 | -24.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €19,926 | €27,006 | +€7,079 | +35.5% |
| Amounts receivable within one year | 40/41 | €15,629 | €17,823 | +€2,195 | +14.0% |
| Trade receivables | 40 | €14,609 | €17,823 | +€3,215 | +22.0% |
| Other amounts receivable | 41 | €1,020 | €0 | -€1,020 | -100% |
| Cash at bank and in hand | 54/58 | €4,016 | €7,338 | +€3,322 | +82.7% |
| Deferred charges and accrued income | 490/1 | €282 | €1,845 | +€1,563 | +554% |
| Total equity and liabilities | 10/49 | €40,223 | €42,396 | +€2,174 | +5.4% |
| Equity | 10/15 | €7,072 | €7,474 | +€402 | +5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,493 | €11,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,493 | €11,493 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,821 | -€16,420 | +€402 | +2.4% |
| Amounts payable | 17/49 | €33,151 | €34,923 | +€1,772 | +5.3% |
| Amounts payable within one year | 42/48 | €33,151 | €34,923 | +€1,772 | +5.3% |
| Financial debts | 43 | €52 | €279 | +€227 | +436% |
| Credit institutions | 430/8 | €52 | €279 | +€227 | +436% |
| Trade debts | 44 | €8,347 | €8,529 | +€182 | +2.2% |
| Suppliers | 440/4 | €8,347 | €8,529 | +€182 | +2.2% |
| Taxes, remuneration and social security | 45 | €1,294 | €4,074 | +€2,780 | +215% |
| Taxes | 450/3 | €1,294 | €2,414 | +€1,120 | +86.5% |
| Remuneration and social security | 454/9 | - | €1,660 | +€1,660 | |
| Other amounts payable | 47/48 | €23,457 | €22,040 | -€1,418 | -6.0% |
| Non-recurring operating income | 76A | €905 | €0 | -€905 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,645 | €5,318 | +€1,673 | +45.9% |
| Other operating charges | 640/8 | €1,554 | €1,318 | -€236 | -15.2% |
| Gross operating margin | 9900 | -€6,666 | €7,341 | +€14,008 | |
| Operating profit (loss) | 9901 | -€11,866 | €705 | +€12,570 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +56,000% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +56,000% |
| Financial charges | 65/66B | €208 | €168 | -€40 | -19.2% |
| Recurring financial charges | 65 | €208 | €168 | -€40 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,073 | €542 | +€12,616 | |
| Income taxes | 67/77 | €0 | €141 | +€141 | |
| Profit (loss) for the period | 9904 | -€12,073 | €402 | +€12,475 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,073 | €402 | +€12,475 |
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 19 October 2026 via checked.be.