JIMTELEC: what changed
Two financial 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.
JIMTELEC
Largest movements
- Financial fixed assets -€6,425
down €6,425 (-50.3%), from €12,764 to €6,339
- Tangible fixed assets +€3,389
up €3,389 (+42362.5%), from €8 to €3,397
- Cash +€2,592
up €2,592 (+8.3%), from €31,285 to €33,877
mainly Investment in fixed assets (net) (+€2,985) and Accrued charges and deferred income (+€2,010)
- Profit (loss) carried forward -€2,333
down €2,333 (-13.6%), from €17,118 to €14,785
- Accrued charges and deferred income +€2,010
up €2,010 (+46.0%), from €4,366 to €6,376
- Gross operating margin -€5,716
down €5,716, from €4,075 to -€1,641
- Taxes -€1,040
no longer reported in 2025 (was €1,040)
- Financial income -€803
down €803 (-98.6%), from €814 to €11
- Other operating charges -€48
down €48 (-8.3%), from €576 to €528
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 | €45,055 | €44,809 | -€246 | -0.5% |
| Fixed assets | 21/28 | €12,874 | €9,813 | -€3,061 | -23.8% |
| Intangible fixed assets | 21 | €102 | €77 | -€25 | -24.5% |
| Tangible fixed assets | 22/27 | €8 | €3,397 | +€3,389 | +42362.5% |
| Furniture and vehicles | 24 | €8 | €3,397 | +€3,389 | +42362.5% |
| Financial fixed assets | 28 | €12,764 | €6,339 | -€6,425 | -50.3% |
| Current assets | 29/58 | €32,181 | €34,996 | +€2,815 | +8.7% |
| Amounts receivable within one year | 40/41 | €581 | €1,011 | +€430 | +74.0% |
| Trade receivables | 40 | €121 | €260 | +€139 | +114.9% |
| Other amounts receivable | 41 | €460 | €751 | +€291 | +63.3% |
| Cash at bank and in hand | 54/58 | €31,285 | €33,877 | +€2,592 | +8.3% |
| Deferred charges and accrued income | 490/1 | €315 | €108 | -€207 | -65.7% |
| Total equity and liabilities | 10/49 | €45,055 | €44,809 | -€246 | -0.5% |
| Equity | 10/15 | €35,718 | €33,385 | -€2,333 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,118 | €14,785 | -€2,333 | -13.6% |
| Amounts payable | 17/49 | €9,337 | €11,424 | +€2,087 | +22.4% |
| Amounts payable within one year | 42/48 | €4,971 | €5,048 | +€77 | +1.5% |
| Trade debts | 44 | - | €7 | +€7 | |
| Suppliers | 440/4 | - | €7 | +€7 | |
| Taxes, remuneration and social security | 45 | €71 | €141 | +€70 | +98.6% |
| Taxes | 450/3 | €71 | €141 | +€70 | +98.6% |
| Other amounts payable | 47/48 | €4,900 | €4,900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,366 | €6,376 | +€2,010 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €76 | +€40 | +111.1% |
| Other operating charges | 640/8 | €576 | €528 | -€48 | -8.3% |
| Gross operating margin | 9900 | €4,075 | -€1,641 | -€5,716 | |
| Operating profit (loss) | 9901 | €3,463 | -€2,245 | -€5,708 | |
| Financial income | 75/76B | €814 | €11 | -€803 | -98.6% |
| Recurring financial income | 75 | €814 | €11 | -€803 | -98.6% |
| Financial charges | 65/66B | €117 | €99 | -€18 | -15.4% |
| Recurring financial charges | 65 | €117 | €99 | -€18 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €4,160 | -€2,333 | -€6,493 | |
| Income taxes | 67/77 | €1,040 | - | -€1,040 | |
| Profit (loss) for the period | 9904 | €3,120 | -€2,333 | -€5,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,120 | -€2,333 | -€5,453 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.