JIMTRANS: 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.
JIMTRANS
Largest movements
- Cash -€63,833
down €63,833 (-86.8%), from €73,515 to €9,682
mainly Short-term financial debts (-€155,000) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€39,950
down €39,950 (-17.1%), from €233,180 to €193,230
of which Leasing and similar rights: -€48,357
- Receivables within one year -€21,454
down €21,454 (-2.8%), from €774,648 to €753,193
of which Trade receivables: -€38,947
- Short-term financial debts -€155,000
down €155,000 (-51.7%), from €300,000 to €145,000
- Reserves +€49,000
up €49,000 (+73.1%), from €67,000 to €116,000
- Debts after one year -€46,715
down €46,715 (-33.3%), from €140,117 to €93,403
- Other debts -€41,680
down €41,680 (-22.5%), from €185,029 to €143,349
- Tax, wage and social debts +€35,501
up €35,501 (+25.7%), from €138,236 to €173,737
of which Taxes: +€37,675
- Gross operating margin +€87,005
up €87,005 (+6.3%), from €1.4m to €1.5m
- Taxes +€26,169
up €26,169 (+87.0%), from €30,082 to €56,252
- Write-downs -€15,673
down €15,673 (-21.3%), from €73,412 to €57,739
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,123,095 | €996,375 | -€126,720 | -11.3% |
| Fixed assets | 21/28 | €251,030 | €210,445 | -€40,585 | -16.2% |
| Tangible fixed assets | 22/27 | €233,180 | €193,230 | -€39,950 | -17.1% |
| Plant, machinery and equipment | 23 | €41,492 | €38,460 | -€3,032 | -7.3% |
| Furniture and vehicles | 24 | €14,942 | €26,381 | +€11,439 | +76.6% |
| Leasing and similar rights | 25 | €176,746 | €128,390 | -€48,357 | -27.4% |
| Financial fixed assets | 28 | €17,850 | €17,215 | -€635 | -3.6% |
| Current assets | 29/58 | €872,065 | €785,930 | -€86,135 | -9.9% |
| Amounts receivable within one year | 40/41 | €774,648 | €753,193 | -€21,454 | -2.8% |
| Trade receivables | 40 | €761,375 | €722,428 | -€38,947 | -5.1% |
| Other amounts receivable | 41 | €13,273 | €30,765 | +€17,492 | +131.8% |
| Cash at bank and in hand | 54/58 | €73,515 | €9,682 | -€63,833 | -86.8% |
| Deferred charges and accrued income | 490/1 | €23,903 | €23,054 | -€849 | -3.6% |
| Total equity and liabilities | 10/49 | €1,123,095 | €996,375 | -€126,720 | -11.3% |
| Equity | 10/15 | €152,118 | €202,175 | +€50,057 | +32.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €67,000 | €116,000 | +€49,000 | +73.1% |
| Distributable reserves | 133 | €67,000 | €116,000 | +€49,000 | +73.1% |
| Profit (loss) carried forward | 14 | €64,658 | €65,715 | +€1,057 | +1.6% |
| Amounts payable | 17/49 | €970,977 | €794,200 | -€176,777 | -18.2% |
| Amounts payable after more than one year | 17 | €140,117 | €93,403 | -€46,715 | -33.3% |
| Financial debts | 170/4 | €140,117 | €93,403 | -€46,715 | -33.3% |
| Amounts payable within one year | 42/48 | €830,859 | €700,797 | -€130,062 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €49,576 | €51,507 | +€1,931 | +3.9% |
| Financial debts | 43 | €300,000 | €145,000 | -€155,000 | -51.7% |
| Credit institutions | 430/8 | €300,000 | €145,000 | -€155,000 | -51.7% |
| Trade debts | 44 | €158,019 | €187,204 | +€29,185 | +18.5% |
| Suppliers | 440/4 | €158,019 | €187,204 | +€29,185 | +18.5% |
| Taxes, remuneration and social security | 45 | €138,236 | €173,737 | +€35,501 | +25.7% |
| Taxes | 450/3 | €55,667 | €93,342 | +€37,675 | +67.7% |
| Remuneration and social security | 454/9 | €82,568 | €80,395 | -€2,174 | -2.6% |
| Other amounts payable | 47/48 | €185,029 | €143,349 | -€41,680 | -22.5% |
| Non-recurring operating income | 76A | €2,500 | €500 | -€2,000 | -80.0% |
| Remuneration, social security and pensions | 62 | €1,075,889 | €1,068,758 | -€7,131 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,716 | €75,502 | +€9,787 | +14.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €73,412 | €57,739 | -€15,673 | -21.3% |
| Other operating charges | 640/8 | €17,758 | €19,299 | +€1,541 | +8.7% |
| Gross operating margin | 9900 | €1,374,421 | €1,461,426 | +€87,005 | +6.3% |
| Operating profit (loss) | 9901 | €141,646 | €240,129 | +€98,483 | +69.5% |
| Financial income | 75/76B | €0 | €25 | +€25 | +124150.0% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +124150.0% |
| Financial charges | 65/66B | €41,714 | €33,845 | -€7,869 | -18.9% |
| Recurring financial charges | 65 | €41,714 | €33,845 | -€7,869 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €99,932 | €206,308 | +€106,377 | +106.4% |
| Income taxes | 67/77 | €30,082 | €56,252 | +€26,169 | +87.0% |
| Profit (loss) for the period | 9904 | €69,849 | €150,057 | +€80,207 | +114.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,849 | €150,057 | +€80,207 | +114.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.