JIMMY R: 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 R
Largest movements
- Cash +€39,194
up €39,194 (+23.1%), from €169,466 to €208,660
mainly Net result for the year (+€65,982) and Debts after one year (+€36,587)
- Receivables within one year +€25,110
up €25,110 (+2,439%), from €1,030 to €26,140
of which Other amounts receivable: +€26,140
- Tangible fixed assets +€24,242
up €24,242 (+54.7%), from €44,351 to €68,593
of which Furniture and vehicles: +€26,207
- Profit (loss) carried forward +€65,982
up €65,982 (+95.2%), from €69,321 to €135,303
- Debts after one year +€36,587
up €36,587 (+1,368%), from €2,675 to €39,262
of which Financial debts: +€36,627
- Trade debts -€6,374
down €6,374 (-24.0%), from €26,557 to €20,183
- Tax, wage and social debts -€5,133
down €5,133 (-9.7%), from €53,079 to €47,945
of which Remuneration and social security: -€7,147
- Gross operating margin +€36,075
up €36,075 (+14.6%), from €247,226 to €283,301
- Depreciation +€7,379
up €7,379 (+56.3%), from €13,116 to €20,494
- Taxes +€5,700
up €5,700 (+187%), from €3,050 to €8,750
- Other operating charges +€5,595
up €5,595 (+384%), from €1,456 to €7,051
- Staff costs -€3,298
down €3,298 (-1.8%), from €182,777 to €179,478
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 | €232,044 | €323,106 | +€91,062 | +39.2% |
| Fixed assets | 21/28 | €44,904 | €69,146 | +€24,242 | +54.0% |
| Tangible fixed assets | 22/27 | €44,351 | €68,593 | +€24,242 | +54.7% |
| Plant, machinery and equipment | 23 | €1,257 | €3,309 | +€2,053 | +163% |
| Furniture and vehicles | 24 | €8,287 | €34,495 | +€26,207 | +316% |
| Other tangible fixed assets | 26 | €34,806 | €30,789 | -€4,018 | -11.5% |
| Financial fixed assets | 28 | €554 | €554 | = | 0.0% |
| Current assets | 29/58 | €187,140 | €253,960 | +€66,820 | +35.7% |
| Stocks and contracts in progress | 3 | €16,240 | €17,886 | +€1,647 | +10.1% |
| Stocks | 30/36 | €16,240 | €17,886 | +€1,647 | +10.1% |
| Amounts receivable within one year | 40/41 | €1,030 | €26,140 | +€25,110 | +2,439% |
| Trade receivables | 40 | €1,030 | - | -€1,030 | |
| Other amounts receivable | 41 | - | €26,140 | +€26,140 | |
| Cash at bank and in hand | 54/58 | €169,466 | €208,660 | +€39,194 | +23.1% |
| Deferred charges and accrued income | 490/1 | €405 | €1,273 | +€868 | +215% |
| Total equity and liabilities | 10/49 | €232,044 | €323,106 | +€91,062 | +39.2% |
| Equity | 10/15 | €149,733 | €215,715 | +€65,982 | +44.1% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €12,242 | €12,242 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,817 | €6,817 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,817 | €6,817 | = | 0.0% |
| Distributable reserves | 133 | €5,424 | €5,424 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,321 | €135,303 | +€65,982 | +95.2% |
| Amounts payable | 17/49 | €82,311 | €107,391 | +€25,080 | +30.5% |
| Amounts payable after more than one year | 17 | €2,675 | €39,262 | +€36,587 | +1,368% |
| Financial debts | 170/4 | - | €36,627 | +€36,627 | |
| Other amounts payable | 178/9 | €2,675 | €2,635 | -€40 | -1.5% |
| Amounts payable within one year | 42/48 | €79,636 | €68,129 | -€11,507 | -14.4% |
| Trade debts | 44 | €26,557 | €20,183 | -€6,374 | -24.0% |
| Suppliers | 440/4 | €26,557 | €20,183 | -€6,374 | -24.0% |
| Taxes, remuneration and social security | 45 | €53,079 | €47,945 | -€5,133 | -9.7% |
| Taxes | 450/3 | €16,500 | €18,514 | +€2,014 | +12.2% |
| Remuneration and social security | 454/9 | €36,578 | €29,431 | -€7,147 | -19.5% |
| Remuneration, social security and pensions | 62 | €182,777 | €179,478 | -€3,298 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,116 | €20,494 | +€7,379 | +56.3% |
| Other operating charges | 640/8 | €1,456 | €7,051 | +€5,595 | +384% |
| Gross operating margin | 9900 | €247,226 | €283,301 | +€36,075 | +14.6% |
| Operating profit (loss) | 9901 | €49,877 | €76,277 | +€26,399 | +52.9% |
| Financial income | 75/76B | €155 | €294 | +€139 | +90.0% |
| Recurring financial income | 75 | €155 | €294 | +€139 | +90.0% |
| Financial charges | 65/66B | €1,001 | €1,839 | +€838 | +83.7% |
| Recurring financial charges | 65 | €1,001 | €1,839 | +€838 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €49,031 | €74,731 | +€25,701 | +52.4% |
| Income taxes | 67/77 | €3,050 | €8,750 | +€5,700 | +187% |
| Profit (loss) for the period | 9904 | €45,981 | €65,982 | +€20,001 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,981 | €65,982 | +€20,001 | +43.5% |
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.