JIMO CARBU: what changed
Two fiscal 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.
JIMO CARBU
Largest movements
- Cash +€76,230
up €76,230 (+41.9%), from €181,740 to €257,970
mainly Receivables within one year (+€63,166) and Net result for the year (+€51,873)
- Receivables within one year -€63,166
down €63,166 (-18.8%), from €335,586 to €272,419
of which Other amounts receivable: -€63,588
- Stocks and contracts -€7,962
down €7,962 (-12.1%), from €66,053 to €58,091
- Tangible fixed assets -€6,382
down €6,382 (-43.2%), from €14,772 to €8,390
of which Furniture and vehicles: -€4,333
- Other debts -€85,000
down €85,000 (-100.0%), from €85,000 to €0
- Profit (loss) carried forward +€51,873
up €51,873 (+16.5%), from €315,270 to €367,144
- Trade debts +€37,492
up €37,492 (+30.3%), from €123,895 to €161,387
- Staff costs +€16,767
up €16,767 (+8.0%), from €208,329 to €225,096
- Taxes -€14,310
down €14,310 (-71.5%), from €20,000 to €5,690
- Gross operating margin +€10,991
up €10,991 (+3.9%), from €285,249 to €296,240
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.
Cash bridge derived
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 | €600,280 | €598,999 | -€1,281 | -0.2% |
| Fixed assets | 21/28 | €16,902 | €10,520 | -€6,382 | -37.8% |
| Tangible fixed assets | 22/27 | €14,772 | €8,390 | -€6,382 | -43.2% |
| Plant, machinery and equipment | 23 | €4,519 | €2,469 | -€2,049 | -45.4% |
| Furniture and vehicles | 24 | €10,253 | €5,921 | -€4,333 | -42.3% |
| Financial fixed assets | 28 | €2,130 | €2,130 | = | 0.0% |
| Current assets | 29/58 | €583,378 | €588,480 | +€5,101 | +0.9% |
| Stocks and contracts in progress | 3 | €66,053 | €58,091 | -€7,962 | -12.1% |
| Stocks | 30/36 | €66,053 | €58,091 | -€7,962 | -12.1% |
| Amounts receivable within one year | 40/41 | €335,586 | €272,419 | -€63,166 | -18.8% |
| Trade receivables | 40 | €1,620 | €2,041 | +€421 | +26.0% |
| Other amounts receivable | 41 | €333,965 | €270,378 | -€63,588 | -19.0% |
| Cash at bank and in hand | 54/58 | €181,740 | €257,970 | +€76,230 | +41.9% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €600,280 | €598,999 | -€1,281 | -0.2% |
| Equity | 10/15 | €345,270 | €397,144 | +€51,873 | +15.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,270 | €367,144 | +€51,873 | +16.5% |
| Amounts payable | 17/49 | €255,010 | €201,856 | -€53,154 | -20.8% |
| Amounts payable within one year | 42/48 | €255,010 | €201,856 | -€53,154 | -20.8% |
| Financial debts | 43 | €13,681 | €13,613 | -€68 | -0.5% |
| Credit institutions | 430/8 | €13,681 | €13,613 | -€68 | -0.5% |
| Trade debts | 44 | €123,895 | €161,387 | +€37,492 | +30.3% |
| Suppliers | 440/4 | €123,895 | €161,387 | +€37,492 | +30.3% |
| Taxes, remuneration and social security | 45 | €32,434 | €26,855 | -€5,578 | -17.2% |
| Taxes | 450/3 | €2,629 | €2,800 | +€171 | +6.5% |
| Remuneration and social security | 454/9 | €29,805 | €24,055 | -€5,750 | -19.3% |
| Other amounts payable | 47/48 | €85,000 | €0 | -€85,000 | -100.0% |
| Remuneration, social security and pensions | 62 | €208,329 | €225,096 | +€16,767 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,317 | €6,382 | -€1,935 | -23.3% |
| Other operating charges | 640/8 | €566 | €758 | +€192 | +33.9% |
| Gross operating margin | 9900 | €285,249 | €296,240 | +€10,991 | +3.9% |
| Operating profit (loss) | 9901 | €68,037 | €64,004 | -€4,033 | -5.9% |
| Financial income | 75/76B | €2,836 | €2,574 | -€262 | -9.3% |
| Recurring financial income | 75 | €2,836 | €2,574 | -€262 | -9.3% |
| Financial charges | 65/66B | €9,391 | €9,014 | -€377 | -4.0% |
| Recurring financial charges | 65 | €9,391 | €9,014 | -€377 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €61,482 | €57,564 | -€3,919 | -6.4% |
| Income taxes | 67/77 | €20,000 | €5,690 | -€14,310 | -71.5% |
| Profit (loss) for the period | 9904 | €41,482 | €51,873 | +€10,391 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,482 | €51,873 | +€10,391 | +25.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.