JIMTOM: 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.
JIMTOM
Largest movements
- Receivables within one year -€30,554
down €30,554 (-95.8%), from €31,906 to €1,351
of which Trade receivables: -€21,381
- Stocks and contracts +€6,320
up €6,320 (+27.4%), from €23,025 to €29,345
- Cash +€5,189
up €5,189 (+45.5%), from €11,391 to €16,580
mainly Receivables within one year (+€30,554) and Trade debts (+€4,645)
- Tangible fixed assets -€3,685
down €3,685 (-45.2%), from €8,152 to €4,467
of which Other tangible fixed assets: -€2,876
- Profit (loss) carried forward -€15,236
down €15,236, from €10,087 to -€5,149
- Tax, wage and social debts -€4,959
down €4,959 (-28.2%), from €17,589 to €12,630
of which Remuneration and social security: -€4,941
- Trade debts +€4,645
up €4,645 (+46.8%), from €9,917 to €14,562
- Advances received -€3,120
down €3,120 (-58.3%), from €5,351 to €2,231
- Other debts -€2,240
down €2,240 (-56.0%), from €4,000 to €1,761
- Gross operating margin -€12,263
down €12,263 (-15.0%), from €81,647 to €69,383
- Depreciation +€3,685
new in 2025: €3,685
- Other operating charges +€1,233
up €1,233 (+62.9%), from €1,960 to €3,193
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 | €76,198 | €53,159 | -€23,039 | -30.2% |
| Fixed assets | 21/28 | €8,152 | €4,467 | -€3,685 | -45.2% |
| Tangible fixed assets | 22/27 | €8,152 | €4,467 | -€3,685 | -45.2% |
| Plant, machinery and equipment | 23 | €2,576 | €1,767 | -€809 | -31.4% |
| Other tangible fixed assets | 26 | €5,576 | €2,700 | -€2,876 | -51.6% |
| Current assets | 29/58 | €68,046 | €48,691 | -€19,354 | -28.4% |
| Stocks and contracts in progress | 3 | €23,025 | €29,345 | +€6,320 | +27.4% |
| Stocks | 30/36 | €23,025 | €29,345 | +€6,320 | +27.4% |
| Amounts receivable within one year | 40/41 | €31,906 | €1,351 | -€30,554 | -95.8% |
| Trade receivables | 40 | €22,311 | €930 | -€21,381 | -95.8% |
| Other amounts receivable | 41 | €9,595 | €421 | -€9,174 | -95.6% |
| Cash at bank and in hand | 54/58 | €11,391 | €16,580 | +€5,189 | +45.5% |
| Deferred charges and accrued income | 490/1 | €1,724 | €1,415 | -€308 | -17.9% |
| Total equity and liabilities | 10/49 | €76,198 | €53,159 | -€23,039 | -30.2% |
| Equity | 10/15 | €37,211 | €21,975 | -€15,236 | -40.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,524 | €8,524 | = | 0.0% |
| Distributable reserves | 133 | €8,524 | €8,524 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,087 | -€5,149 | -€15,236 | |
| Amounts payable | 17/49 | €38,987 | €31,183 | -€7,803 | -20.0% |
| Amounts payable within one year | 42/48 | €36,857 | €31,183 | -€5,674 | -15.4% |
| Trade debts | 44 | €9,917 | €14,562 | +€4,645 | +46.8% |
| Suppliers | 440/4 | €9,917 | €14,562 | +€4,645 | +46.8% |
| Advances received on contracts in progress | 46 | €5,351 | €2,231 | -€3,120 | -58.3% |
| Taxes, remuneration and social security | 45 | €17,589 | €12,630 | -€4,959 | -28.2% |
| Taxes | 450/3 | €6,440 | €6,421 | -€18 | -0.3% |
| Remuneration and social security | 454/9 | €11,150 | €6,209 | -€4,941 | -44.3% |
| Other amounts payable | 47/48 | €4,000 | €1,761 | -€2,240 | -56.0% |
| Accrued charges and deferred income | 492/3 | €2,130 | - | -€2,130 | |
| Remuneration, social security and pensions | 62 | €77,022 | €77,085 | +€63 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,685 | +€3,685 | |
| Other operating charges | 640/8 | €1,960 | €3,193 | +€1,233 | +62.9% |
| Gross operating margin | 9900 | €81,647 | €69,383 | -€12,263 | -15.0% |
| Operating profit (loss) | 9901 | €2,664 | -€14,580 | -€17,244 | |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €904 | €681 | -€223 | -24.6% |
| Recurring financial charges | 65 | €904 | €681 | -€223 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €1,760 | -€15,236 | -€16,996 | |
| Profit (loss) for the period | 9904 | €1,760 | -€15,236 | -€16,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,760 | -€15,236 | -€16,996 |
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 10 October 2026 via checked.be.