JIMS: 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.
What changed
JIMS
NACE 93.130, Fitness centres
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€5.3m
2024 · -€3.0m-€2.3m
Equity
€19.8m
2024 · €10.8m+€9.0m
Cash
€8.8m
2024 · €1.6m+€7.2m
Balance sheet total
€32.0m
2024 · €14.7m+€17.3m
Largest movements
Assets
- Tangible fixed assets +€11.1m
up €11.1m (+121.0%), from €9.1m to €20.2m
of which Other tangible fixed assets: +€6.8m
- Cash +€7.2m
up €7.2m (+454.9%), from €1.6m to €8.8m
mainly Contributions, distributions and other (+€14.3m) and Depreciation (+€4.2m)
- Intangible fixed assets -€1.2m
down €1.2m (-32.1%), from €3.7m to €2.5m
Equity and liabilities
- Profit (loss) carried forward +€9.1m
up €9.1m (+64.1%), from -€14.2m to -€5.1m
- Debts after one year +€4.2m
up €4.2m (+188977.6%), from €2,221 to €4.2m
- Trade debts +€3.4m
up €3.4m (+153.0%), from €2.2m to €5.6m
- Accrued charges and deferred income +€414,974
up €414,974 (+42.4%), from €979,194 to €1.4m
- Tax, wage and social debts +€351,396
up €351,396 (+62.3%), from €563,960 to €915,356
of which Remuneration and social security: +€337,178
Income statement
- Services and other goods +€5.2m
up €5.2m (+52.2%), from €9.9m to €15.1m
- Turnover +€4.9m
up €4.9m (+33.7%), from €14.6m to €19.6m
- Staff costs +€1.2m
up €1.2m (+32.0%), from €3.9m to €5.1m
- Depreciation +€409,807
up €409,807 (+10.7%), from €3.8m to €4.2m
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.
Result 2024
-€3.0m
Turnover
+€4.9m
Other operating income
-€81,894
Goods and materials
-€115,752
Services and other goods
-€5.2m
Staff costs
-€1.2m
Depreciation
-€409,807
Other operating charges
-€65,712
Financial income
-€78,153
Financial charges
-€91,137
Taxes
-€10,105
Result 2025
-€5.3m
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.
From operations
+€2.9m
Investment
-€14.1m
Financing
+€18.4m
Cash 2024
€1.6m
From operations (derived)
+€2.9m
Net result for the year
-€5.3m
Depreciation
+€4.2m
Receivables within one year
-€73,620
Deferred charges and accrued income
-€141,473
Trade debts
+€3.4m
Tax, wage and social debts
+€351,396
Accrued charges and deferred income
+€414,974
Investment (derived)
-€14.1m
Investment in fixed assets (net)
-€14.1m
Financing
+€18.4m
Debts after one year
+€4.2m
Current portion of long-term debt
-€71,443
Contributions, distributions and other
+€14.3m
Cash 2025
€8.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,673,503 | €31,952,238 | +€17.3m | +117.8% |
| Formation expenses | 20 | €8,024 | - | -€8,024 | |
| Fixed assets | 21/28 | €12,812,249 | €22,703,098 | +€9.9m | +77.2% |
| Intangible fixed assets | 21 | €3,663,400 | €2,485,975 | -€1.2m | -32.1% |
| Tangible fixed assets | 22/27 | €9,148,849 | €20,216,359 | +€11.1m | +121.0% |
| Plant, machinery and equipment | 23 | €2,154,547 | €5,171,550 | +€3.0m | +140.0% |
| Furniture and vehicles | 24 | €192,387 | €262,967 | +€70,579 | +36.7% |
| Leasing and similar rights | 25 | €288,231 | €164,742 | -€123,489 | -42.8% |
| Other tangible fixed assets | 26 | €6,501,286 | €13,346,773 | +€6.8m | +105.3% |
| Assets under construction and advance payments | 27 | €12,398 | €1,270,326 | +€1.3m | +10146.4% |
| Financial fixed assets | 28 | - | €765 | +€765 | |
| Other financial fixed assets | 284/8 | - | €765 | +€765 | |
| Amounts receivable and cash guarantees | 285/8 | - | €765 | +€765 | |
| Current assets | 29/58 | €1,853,229 | €9,249,139 | +€7.4m | +399.1% |
| Amounts receivable within one year | 40/41 | €72,963 | €146,583 | +€73,620 | +100.9% |
| Trade receivables | 40 | €70,201 | €145,379 | +€75,177 | +107.1% |
| Other amounts receivable | 41 | €2,762 | €1,205 | -€1,557 | -56.4% |
| Cash at bank and in hand | 54/58 | €1,578,591 | €8,759,409 | +€7.2m | +454.9% |
| Deferred charges and accrued income | 490/1 | €201,675 | €343,148 | +€141,473 | +70.1% |
| Total equity and liabilities | 10/49 | €14,673,503 | €31,952,238 | +€17.3m | +117.8% |
| Equity | 10/15 | €10,822,219 | €19,793,078 | +€9.0m | +82.9% |
| Contributions | 10/11 | €24,956,686 | €24,855,555 | -€101,131 | -0.4% |
| Capital | 10 | €24,956,686 | €24,855,555 | -€101,131 | -0.4% |
| Issued capital | 100 | €24,956,686 | €24,855,555 | -€101,131 | -0.4% |
| Reserves | 13 | €16,665 | €21,665 | +€5,000 | +30.0% |
| Non-distributable reserves | 130/1 | €8,867 | €8,867 | = | 0.0% |
| Legal reserve | 130 | €8,867 | €8,867 | = | 0.0% |
| Distributable reserves | 133 | €7,797 | €12,797 | +€5,000 | +64.1% |
| Profit (loss) carried forward | 14 | -€14,151,132 | -€5,084,142 | +€9.1m | +64.1% |
| Amounts payable | 17/49 | €3,851,284 | €12,159,160 | +€8.3m | +215.7% |
| Amounts payable after more than one year | 17 | €2,221 | €4,200,000 | +€4.2m | +188977.6% |
| Financial debts | 170/4 | €2,221 | €4,200,000 | +€4.2m | +188977.6% |
| Leasing and similar obligations | 172 | €2,221 | - | -€2,221 | |
| Other loans | 174 | - | €4,200,000 | +€4.2m | |
| Amounts payable within one year | 42/48 | €2,869,869 | €6,564,992 | +€3.7m | +128.8% |
| Current portion of amounts payable after more than one year | 42 | €73,422 | €1,980 | -€71,443 | -97.3% |
| Trade debts | 44 | €2,232,486 | €5,647,656 | +€3.4m | +153.0% |
| Suppliers | 440/4 | €2,232,486 | €5,647,656 | +€3.4m | +153.0% |
| Taxes, remuneration and social security | 45 | €563,960 | €915,356 | +€351,396 | +62.3% |
| Taxes | 450/3 | €17,465 | €31,682 | +€14,217 | +81.4% |
| Remuneration and social security | 454/9 | €546,496 | €883,674 | +€337,178 | +61.7% |
| Accrued charges and deferred income | 492/3 | €979,194 | €1,394,168 | +€414,974 | +42.4% |
| Operating income | 70/76A | €15,389,136 | €20,245,237 | +€4.9m | +31.6% |
| Turnover | 70 | €14,637,684 | €19,575,679 | +€4.9m | +33.7% |
| Other operating income | 74 | €751,452 | €669,558 | -€81,894 | -10.9% |
| Operating charges | 60/66A | €18,388,127 | €25,384,689 | +€7.0m | +38.0% |
| Goods for resale, raw materials and consumables | 60 | €138,147 | €253,899 | +€115,752 | +83.8% |
| Purchases | 600/8 | €138,147 | €253,899 | +€115,752 | +83.8% |
| Services and other goods | 61 | €9,892,920 | €15,058,403 | +€5.2m | +52.2% |
| Remuneration, social security and pensions | 62 | €3,872,641 | €5,112,449 | +€1.2m | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,819,505 | €4,229,312 | +€409,807 | +10.7% |
| Other operating charges | 640/8 | €664,914 | €730,626 | +€65,712 | +9.9% |
| Operating profit (loss) | 9901 | -€2,998,990 | -€5,139,452 | -€2.1m | -71.4% |
| Financial income | 75/76B | €83,468 | €5,315 | -€78,153 | -93.6% |
| Recurring financial income | 75 | €83,468 | €5,315 | -€78,153 | -93.6% |
| Income from current assets | 751 | €82,973 | €5,315 | -€77,657 | -93.6% |
| Other financial income | 752/9 | €496 | - | -€496 | |
| Financial charges | 65/66B | €47,570 | €138,707 | +€91,137 | +191.6% |
| Recurring financial charges | 65 | €47,570 | €138,707 | +€91,137 | +191.6% |
| Debt charges | 650 | €7,035 | €133,172 | +€126,137 | +1793.0% |
| Other financial charges | 652/9 | €40,535 | €5,535 | -€35,000 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,963,092 | -€5,272,844 | -€2.3m | -78.0% |
| Income taxes | 67/77 | €1,378 | €11,483 | +€10,105 | +733.0% |
| Taxes | 670/3 | €1,378 | €11,483 | +€10,105 | +733.0% |
| Profit (loss) for the period | 9904 | -€2,964,471 | -€5,284,327 | -€2.3m | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,964,471 | -€5,284,327 | -€2.3m | -78.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.