JIMO COMBU: 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 COMBU
Largest movements
- Receivables within one year +€78,402
up €78,402 (+24.0%), from €326,192 to €404,594
of which Other amounts receivable: +€71,315
- Tangible fixed assets +€69,246
up €69,246 (+55.0%), from €125,890 to €195,136
of which Furniture and vehicles: +€66,579
- Cash +€14,067
up €14,067 (+5.9%), from €239,819 to €253,886
mainly Net result for the year (+€154,651) and Other debts (+€42,990)
- Profit (loss) carried forward +€54,651
up €54,651 (+29.6%), from €184,492 to €239,143
- Reserves +€50,000
up €50,000 (+16.6%), from €301,860 to €351,860
of which Distributable reserves: +€50,000
- Other debts +€42,990
up €42,990 (+27.7%), from €155,155 to €198,145
- Tax, wage and social debts +€12,687
up €12,687 (+28.9%), from €43,909 to €56,596
of which Taxes: +€7,724
- Debts after one year +€11,960
up €11,960 (+49.7%), from €24,064 to €36,024
- Gross operating margin +€252,536
up €252,536 (+63.0%), from €400,637 to €653,173
- Taxes +€45,109
up €45,109, from €0 to €45,109
- Other operating charges -€33,724
down €33,724 (-89.5%), from €37,690 to €3,967
- Depreciation +€19,619
up €19,619 (+123.8%), from €15,847 to €35,467
- Staff costs +€7,582
up €7,582 (+1.9%), from €401,878 to €409,460
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 | €1,013,482 | €1,179,813 | +€166,331 | +16.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €295,820 | €365,066 | +€69,246 | +23.4% |
| Tangible fixed assets | 22/27 | €125,890 | €195,136 | +€69,246 | +55.0% |
| Plant, machinery and equipment | 23 | €4,334 | €7,001 | +€2,667 | +61.5% |
| Furniture and vehicles | 24 | €121,556 | €188,135 | +€66,579 | +54.8% |
| Other tangible fixed assets | 26 | €0 | €0 | -€0 | -100.0% |
| Financial fixed assets | 28 | €169,930 | €169,930 | = | 0.0% |
| Current assets | 29/58 | €717,662 | €814,747 | +€97,085 | +13.5% |
| Stocks and contracts in progress | 3 | €149,236 | €153,654 | +€4,418 | +3.0% |
| Stocks | 30/36 | €149,236 | €153,654 | +€4,418 | +3.0% |
| Amounts receivable within one year | 40/41 | €326,192 | €404,594 | +€78,402 | +24.0% |
| Trade receivables | 40 | €41,212 | €48,300 | +€7,087 | +17.2% |
| Other amounts receivable | 41 | €284,980 | €356,294 | +€71,315 | +25.0% |
| Cash at bank and in hand | 54/58 | €239,819 | €253,886 | +€14,067 | +5.9% |
| Deferred charges and accrued income | 490/1 | €2,414 | €2,612 | +€198 | +8.2% |
| Total equity and liabilities | 10/49 | €1,013,482 | €1,179,813 | +€166,331 | +16.4% |
| Equity | 10/15 | €504,952 | €609,603 | +€104,651 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,860 | €351,860 | +€50,000 | +16.6% |
| 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 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Profit (loss) carried forward | 14 | €184,492 | €239,143 | +€54,651 | +29.6% |
| Amounts payable | 17/49 | €508,530 | €570,210 | +€61,681 | +12.1% |
| Amounts payable after more than one year | 17 | €24,064 | €36,024 | +€11,960 | +49.7% |
| Financial debts | 170/4 | €24,064 | €36,024 | +€11,960 | +49.7% |
| Amounts payable within one year | 42/48 | €484,465 | €531,264 | +€46,799 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €25,658 | €25,903 | +€246 | +1.0% |
| Credit institutions | 430/8 | €25,658 | €25,903 | +€246 | +1.0% |
| Trade debts | 44 | €259,244 | €250,120 | -€9,123 | -3.5% |
| Suppliers | 440/4 | €259,244 | €250,120 | -€9,123 | -3.5% |
| Advances received on contracts in progress | 46 | €500 | €500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €43,909 | €56,596 | +€12,687 | +28.9% |
| Taxes | 450/3 | €3,604 | €11,328 | +€7,724 | +214.3% |
| Remuneration and social security | 454/9 | €40,305 | €45,268 | +€4,963 | +12.3% |
| Other amounts payable | 47/48 | €155,155 | €198,145 | +€42,990 | +27.7% |
| Accrued charges and deferred income | 492/3 | - | €2,922 | +€2,922 | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €401,878 | €409,460 | +€7,582 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,847 | €35,467 | +€19,619 | +123.8% |
| Other operating charges | 640/8 | €37,690 | €3,967 | -€33,724 | -89.5% |
| Gross operating margin | 9900 | €400,637 | €653,173 | +€252,536 | +63.0% |
| Operating profit (loss) | 9901 | -€54,778 | €204,280 | +€259,058 | |
| Financial income | 75/76B | €4,544 | €4,681 | +€137 | +3.0% |
| Recurring financial income | 75 | €4,544 | €4,681 | +€137 | +3.0% |
| Financial charges | 65/66B | €16,649 | €9,201 | -€7,448 | -44.7% |
| Recurring financial charges | 65 | €16,649 | €9,201 | -€7,448 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,883 | €199,760 | +€266,643 | |
| Income taxes | 67/77 | €0 | €45,109 | +€45,109 | |
| Profit (loss) for the period | 9904 | -€66,883 | €154,651 | +€221,534 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,883 | €154,651 | +€221,534 |
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 3 October 2026 via checked.be.