JIMTECH: 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.
JIMTECH
Largest movements
- Cash +€18,517
up €18,517 (+493.2%), from €3,755 to €22,272
mainly Net result for the year (+€21,444) and Trade debts (+€7,491)
- Receivables within one year +€8,955
up €8,955 (+58.0%), from €15,437 to €24,392
of which Trade receivables: +€9,587
- Tangible fixed assets +€5,126
up €5,126 (+59.9%), from €8,559 to €13,686
of which Plant, machinery and equipment: +€5,429
- Stocks and contracts +€3,243
up €3,243 (+22.1%), from €14,672 to €17,915
- Reserves +€21,444
up €21,444 (+132.1%), from €16,236 to €37,680
- Trade debts +€7,491
up €7,491 (+198.6%), from €3,772 to €11,262
- Tax, wage and social debts +€7,229
up €7,229 (+121.8%), from €5,934 to €13,163
of which Taxes: +€7,199
- Gross operating margin +€19,578
up €19,578 (+89.3%), from €21,925 to €41,503
- Taxes +€4,798
up €4,798 (+100.1%), from €4,792 to €9,590
- Depreciation +€1,879
up €1,879 (+51.1%), from €3,680 to €5,559
- Staff costs +€915
up €915 (+23.4%), from €3,918 to €4,833
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 | €45,486 | €81,327 | +€35,841 | +78.8% |
| Fixed assets | 21/28 | €11,621 | €16,748 | +€5,126 | +44.1% |
| Tangible fixed assets | 22/27 | €8,559 | €13,686 | +€5,126 | +59.9% |
| Plant, machinery and equipment | 23 | €8,061 | €13,490 | +€5,429 | +67.3% |
| Furniture and vehicles | 24 | €498 | €196 | -€302 | -60.7% |
| Financial fixed assets | 28 | €3,062 | €3,062 | = | 0.0% |
| Current assets | 29/58 | €33,864 | €64,579 | +€30,715 | +90.7% |
| Stocks and contracts in progress | 3 | €14,672 | €17,915 | +€3,243 | +22.1% |
| Stocks | 30/36 | €14,672 | €17,915 | +€3,243 | +22.1% |
| Amounts receivable within one year | 40/41 | €15,437 | €24,392 | +€8,955 | +58.0% |
| Trade receivables | 40 | €14,804 | €24,392 | +€9,587 | +64.8% |
| Other amounts receivable | 41 | €633 | - | -€633 | |
| Cash at bank and in hand | 54/58 | €3,755 | €22,272 | +€18,517 | +493.2% |
| Total equity and liabilities | 10/49 | €45,486 | €81,327 | +€35,841 | +78.8% |
| Equity | 10/15 | €21,236 | €42,680 | +€21,444 | +101.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,236 | €37,680 | +€21,444 | +132.1% |
| Distributable reserves | 133 | €16,236 | €37,680 | +€21,444 | +132.1% |
| Amounts payable | 17/49 | €24,250 | €38,647 | +€14,397 | +59.4% |
| Amounts payable within one year | 42/48 | €24,250 | €38,647 | +€14,397 | +59.4% |
| Trade debts | 44 | €3,772 | €11,262 | +€7,491 | +198.6% |
| Suppliers | 440/4 | €3,772 | €11,262 | +€7,491 | +198.6% |
| Taxes, remuneration and social security | 45 | €5,934 | €13,163 | +€7,229 | +121.8% |
| Taxes | 450/3 | €5,934 | €13,133 | +€7,199 | +121.3% |
| Remuneration and social security | 454/9 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €14,544 | €14,221 | -€323 | -2.2% |
| Remuneration, social security and pensions | 62 | €3,918 | €4,833 | +€915 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,680 | €5,559 | +€1,879 | +51.1% |
| Other operating charges | 640/8 | €691 | €903 | +€212 | +30.6% |
| Gross operating margin | 9900 | €21,925 | €41,503 | +€19,578 | +89.3% |
| Operating profit (loss) | 9901 | €13,635 | €30,207 | +€16,573 | +121.5% |
| Financial income | 75/76B | €1,164 | €973 | -€191 | -16.4% |
| Recurring financial income | 75 | €1,164 | €973 | -€191 | -16.4% |
| Financial charges | 65/66B | €528 | €146 | -€382 | -72.3% |
| Recurring financial charges | 65 | €528 | €146 | -€382 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €14,271 | €31,034 | +€16,763 | +117.5% |
| Income taxes | 67/77 | €4,792 | €9,590 | +€4,798 | +100.1% |
| Profit (loss) for the period | 9904 | €9,479 | €21,444 | +€11,965 | +126.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,479 | €21,444 | +€11,965 | +126.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.