JIMY JIM: 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.
JIMY JIM
Largest movements
- Stocks and contracts +€11,202
up €11,202 (+49.1%), from €22,811 to €34,013
- Cash -€4,317
down €4,317 (-66.9%), from €6,449 to €2,132
mainly Stocks and contracts (-€11,202) and Debts after one year (-€1,500)
- Tangible fixed assets -€3,634
down €3,634 (-30.6%), from €11,866 to €8,232
of which Furniture and vehicles: -€5,600
- Receivables within one year -€2,206
down €2,206 (-18.1%), from €12,206 to €10,000
of which Trade receivables: -€2,115
- Debts after one year -€1,500
no longer reported in 2025 (was €1,500)
- Profit (loss) carried forward +€1,449
up €1,449 (+5.8%), from €24,879 to €26,328
- Trade debts +€1,210
up €1,210 (+20.4%), from €5,929 to €7,139
- Accrued charges and deferred income -€739
no longer reported in 2025 (was €739)
- Turnover -€40,785
down €40,785 (-10.2%), from €400,854 to €360,069
- Purchases and services -€34,626
down €34,626 (-8.9%), from €390,177 to €355,551
- Gross operating margin -€6,159
down €6,159 (-57.7%), from €10,677 to €4,518
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.
Derived cash bridge
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 | €53,507 | €54,552 | +€1,045 | +2.0% |
| Fixed assets | 21/28 | €12,041 | €8,407 | -€3,634 | -30.2% |
| Tangible fixed assets | 22/27 | €11,866 | €8,232 | -€3,634 | -30.6% |
| Furniture and vehicles | 24 | €6,264 | €664 | -€5,600 | -89.4% |
| Other tangible fixed assets | 26 | €5,602 | €7,568 | +€1,966 | +35.1% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €41,466 | €46,145 | +€4,679 | +11.3% |
| Stocks and contracts in progress | 3 | €22,811 | €34,013 | +€11,202 | +49.1% |
| Stocks | 30/36 | €22,811 | €34,013 | +€11,202 | +49.1% |
| Amounts receivable within one year | 40/41 | €12,206 | €10,000 | -€2,206 | -18.1% |
| Trade receivables | 40 | €2,115 | - | -€2,115 | |
| Other amounts receivable | 41 | €10,091 | €10,000 | -€91 | -0.9% |
| Cash at bank and in hand | 54/58 | €6,449 | €2,132 | -€4,317 | -66.9% |
| Total equity and liabilities | 10/49 | €53,507 | €54,552 | +€1,045 | +2.0% |
| Equity | 10/15 | €45,339 | €46,788 | +€1,449 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,879 | €26,328 | +€1,449 | +5.8% |
| Amounts payable | 17/49 | €8,168 | €7,764 | -€404 | -4.9% |
| Amounts payable after more than one year | 17 | €1,500 | - | -€1,500 | |
| Financial debts | 170/4 | €1,500 | - | -€1,500 | |
| Amounts payable within one year | 42/48 | €5,929 | €7,764 | +€1,835 | +30.9% |
| Trade debts | 44 | €5,929 | €7,139 | +€1,210 | +20.4% |
| Suppliers | 440/4 | €5,929 | €7,139 | +€1,210 | +20.4% |
| Taxes, remuneration and social security | 45 | - | €254 | +€254 | |
| Taxes | 450/3 | - | €254 | +€254 | |
| Other amounts payable | 47/48 | - | €371 | +€371 | |
| Accrued charges and deferred income | 492/3 | €739 | - | -€739 | |
| Turnover | 70 | €400,854 | €360,069 | -€40,785 | -10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €390,177 | €355,551 | -€34,626 | -8.9% |
| Other operating charges | 640/8 | €3,416 | €3,069 | -€347 | -10.2% |
| Gross operating margin | 9900 | €10,677 | €4,518 | -€6,159 | -57.7% |
| Operating profit (loss) | 9901 | €7,261 | €1,449 | -€5,812 | -80.0% |
| Profit (loss) for the period before taxes | 9903 | €7,261 | €1,449 | -€5,812 | -80.0% |
| Income taxes | 67/77 | €1,465 | - | -€1,465 | |
| Profit (loss) for the period | 9904 | €5,796 | €1,449 | -€4,347 | -75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,796 | €1,449 | -€4,347 | -75.0% |
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 22 October 2026 via checked.be.