JIMSON: 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.
JIMSON
Largest movements
- Cash +€16,068
up €16,068 (+13.4%), from €119,988 to €136,057
mainly Net result for the year (+€30,011) and Tax, wage and social debts (+€26,606)
- Tangible fixed assets -€13,011
down €13,011 (-20.0%), from €65,050 to €52,039
- Receivables within one year +€8,420
up €8,420 (+30.4%), from €27,722 to €36,142
of which Trade receivables: +€15,790
- Financial fixed assets +€5,000
new in 2025: €5,000
- Other debts -€41,402
down €41,402 (-36.5%), from €113,309 to €71,907
- Reserves +€30,011
up €30,011 (+31.5%), from €95,306 to €125,317
- Tax, wage and social debts +€26,606
new in 2025: €26,606
of which Taxes: +€17,113
- Gross operating margin +€7,286
up €7,286 (+14.1%), from €51,714 to €59,000
- Depreciation +€6,086
up €6,086 (+66.0%), from €9,222 to €15,308
- Taxes +€2,877
up €2,877 (+27.3%), from €10,551 to €13,427
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 | €212,932 | €229,237 | +€16,305 | +7.7% |
| Formation expenses | 20 | €171 | - | -€171 | |
| Fixed assets | 21/28 | €65,050 | €57,039 | -€8,011 | -12.3% |
| Tangible fixed assets | 22/27 | €65,050 | €52,039 | -€13,011 | -20.0% |
| Furniture and vehicles | 24 | €65,050 | €52,039 | -€13,011 | -20.0% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €147,711 | €172,199 | +€24,488 | +16.6% |
| Amounts receivable within one year | 40/41 | €27,722 | €36,142 | +€8,420 | +30.4% |
| Trade receivables | 40 | €19,518 | €35,307 | +€15,790 | +80.9% |
| Other amounts receivable | 41 | €8,205 | €835 | -€7,370 | -89.8% |
| Cash at bank and in hand | 54/58 | €119,988 | €136,057 | +€16,068 | +13.4% |
| Total equity and liabilities | 10/49 | €212,932 | €229,237 | +€16,305 | +7.7% |
| Equity | 10/15 | €98,306 | €128,317 | +€30,011 | +30.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €95,306 | €125,317 | +€30,011 | +31.5% |
| Distributable reserves | 133 | €95,306 | €125,317 | +€30,011 | +31.5% |
| Amounts payable | 17/49 | €114,626 | €100,920 | -€13,706 | -12.0% |
| Amounts payable within one year | 42/48 | €114,626 | €100,920 | -€13,706 | -12.0% |
| Trade debts | 44 | €1,317 | €2,407 | +€1,090 | +82.7% |
| Suppliers | 440/4 | €1,317 | €2,407 | +€1,090 | +82.7% |
| Taxes, remuneration and social security | 45 | - | €26,606 | +€26,606 | |
| Taxes | 450/3 | - | €17,113 | +€17,113 | |
| Remuneration and social security | 454/9 | - | €9,493 | +€9,493 | |
| Other amounts payable | 47/48 | €113,309 | €71,907 | -€41,402 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,222 | €15,308 | +€6,086 | +66.0% |
| Other operating charges | 640/8 | €132 | €132 | = | 0.0% |
| Gross operating margin | 9900 | €51,714 | €59,000 | +€7,286 | +14.1% |
| Operating profit (loss) | 9901 | €42,361 | €43,560 | +€1,199 | +2.8% |
| Financial income | 75/76B | €8 | €15 | +€7 | +86.3% |
| Recurring financial income | 75 | €8 | €15 | +€7 | +86.3% |
| Financial charges | 65/66B | €306 | €136 | -€170 | -55.5% |
| Recurring financial charges | 65 | €306 | €136 | -€170 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | €42,063 | €43,439 | +€1,376 | +3.3% |
| Income taxes | 67/77 | €10,551 | €13,427 | +€2,877 | +27.3% |
| Profit (loss) for the period | 9904 | €31,512 | €30,011 | -€1,501 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,512 | €30,011 | -€1,501 | -4.8% |
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 8 October 2026 via checked.be.