JIMU: 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.
JIMU
Largest movements
- Cash -€30
down €30 (-14.6%), from €206 to €176
mainly Net result for the year (-€5,280)
- Profit (loss) carried forward -€5,280
down €5,280 (-123.1%), from -€4,290 to -€9,570
- Other debts +€5,250
up €5,250 (+164.8%), from €3,186 to €8,436
- Gross operating margin -€875
down €875 (-20.4%), from -€4,290 to -€5,165
- Financial charges +€115
new in 2025: €115
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 | €206 | €176 | -€30 | -14.6% |
| Current assets | 29/58 | €206 | €176 | -€30 | -14.6% |
| Cash at bank and in hand | 54/58 | €206 | €176 | -€30 | -14.6% |
| Total equity and liabilities | 10/49 | €206 | €176 | -€30 | -14.6% |
| Equity | 10/15 | -€4,190 | -€9,470 | -€5,280 | -126.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,290 | -€9,570 | -€5,280 | -123.1% |
| Amounts payable | 17/49 | €4,396 | €9,646 | +€5,250 | +119.4% |
| Amounts payable within one year | 42/48 | €4,396 | €9,646 | +€5,250 | +119.4% |
| Trade debts | 44 | €1,210 | €1,210 | = | 0.0% |
| Suppliers | 440/4 | €1,210 | €1,210 | = | 0.0% |
| Other amounts payable | 47/48 | €3,186 | €8,436 | +€5,250 | +164.8% |
| Gross operating margin | 9900 | -€4,290 | -€5,165 | -€875 | -20.4% |
| Operating profit (loss) | 9901 | -€4,290 | -€5,165 | -€875 | -20.4% |
| Financial charges | 65/66B | - | €115 | +€115 | |
| Recurring financial charges | 65 | - | €115 | +€115 | |
| Profit (loss) for the period before taxes | 9903 | -€4,290 | -€5,280 | -€990 | -23.1% |
| Profit (loss) for the period | 9904 | -€4,290 | -€5,280 | -€990 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,290 | -€5,280 | -€990 | -23.1% |
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 6 October 2026 via checked.be.