JIMMY STROBBE: 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 STROBBE
Largest movements
- Receivables within one year -€23,157
down €23,157 (-90.1%), from €25,701 to €2,544
of which Trade receivables: -€21,096
- Tangible fixed assets +€4,951
up €4,951 (+568%), from €872 to €5,823
- Cash +€639
up €639 (+8.2%), from €7,792 to €8,431
mainly Receivables within one year (+€23,157) and Depreciation (+€661)
- Trade debts -€14,299
down €14,299 (-74.7%), from €19,146 to €4,847
- Other debts -€1,906
no longer reported in 2025 (was €1,906)
- Accrued charges and deferred income -€1,300
no longer reported in 2025 (was €1,300)
- Gross operating margin -€9,243
down €9,243 (-76.9%), from €12,017 to €2,773
- Depreciation +€537
up €537 (+433%), from €124 to €661
- Other operating charges -€415
down €415 (-29.4%), from €1,409 to €994
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 | €44,053 | €26,873 | -€17,180 | -39.0% |
| Fixed assets | 21/28 | €872 | €5,823 | +€4,951 | +568% |
| Tangible fixed assets | 22/27 | €872 | €5,823 | +€4,951 | +568% |
| Plant, machinery and equipment | 23 | €872 | €5,823 | +€4,951 | +568% |
| Current assets | 29/58 | €43,181 | €21,050 | -€22,131 | -51.3% |
| Stocks and contracts in progress | 3 | €9,038 | €9,400 | +€362 | +4.0% |
| Stocks | 30/36 | €9,038 | €4,400 | -€4,638 | -51.3% |
| Contracts in progress | 37 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €25,701 | €2,544 | -€23,157 | -90.1% |
| Trade receivables | 40 | €21,096 | - | -€21,096 | |
| Other amounts receivable | 41 | €4,605 | €2,544 | -€2,061 | -44.8% |
| Cash at bank and in hand | 54/58 | €7,792 | €8,431 | +€639 | +8.2% |
| Deferred charges and accrued income | 490/1 | €650 | €675 | +€25 | +3.8% |
| Total equity and liabilities | 10/49 | €44,053 | €26,873 | -€17,180 | -39.0% |
| Equity | 10/15 | €19,638 | €19,662 | +€24 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,096 | €8,096 | = | 0.0% |
| Distributable reserves | 133 | €8,096 | €8,096 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,058 | -€7,034 | +€24 | +0.3% |
| Amounts payable | 17/49 | €24,415 | €7,211 | -€17,204 | -70.5% |
| Amounts payable within one year | 42/48 | €23,115 | €7,211 | -€15,904 | -68.8% |
| Trade debts | 44 | €19,146 | €4,847 | -€14,299 | -74.7% |
| Suppliers | 440/4 | €19,146 | €4,847 | -€14,299 | -74.7% |
| Taxes, remuneration and social security | 45 | €2,063 | €2,364 | +€300 | +14.6% |
| Taxes | 450/3 | €2,063 | €2,364 | +€300 | +14.6% |
| Other amounts payable | 47/48 | €1,906 | - | -€1,906 | |
| Accrued charges and deferred income | 492/3 | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €661 | +€537 | +433% |
| Other operating charges | 640/8 | €1,409 | €994 | -€415 | -29.4% |
| Gross operating margin | 9900 | €12,017 | €2,773 | -€9,243 | -76.9% |
| Operating profit (loss) | 9901 | €10,484 | €1,118 | -€9,365 | -89.3% |
| Financial income | 75/76B | €101 | €178 | +€76 | +75.1% |
| Recurring financial income | 75 | €101 | €178 | +€76 | +75.1% |
| Financial charges | 65/66B | €155 | €110 | -€45 | -29.0% |
| Recurring financial charges | 65 | €155 | €110 | -€45 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | €10,430 | €1,186 | -€9,244 | -88.6% |
| Income taxes | 67/77 | €1,202 | €1,162 | -€40 | -3.3% |
| Profit (loss) for the period | 9904 | €9,229 | €24 | -€9,205 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,229 | €24 | -€9,205 | -99.7% |
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.