JMINI INVEST: what changed
JMINI INVEST
Largest movements
- Receivables within one year +€133,121
up €133,121 (+98.6%), from €135,030 to €268,150
of which Other amounts receivable: +€150,000
- Deferred charges and accrued income -€94,954
down €94,954 (-52.8%), from €179,700 to €84,746
- Cash -€46,615
down €46,615 (-91.1%), from €51,143 to €4,529
mainly Receivables within one year (-€133,121) and Debts after one year (-€33,625)
- Stocks and contracts -€9,072
no longer reported in 2025 (was €9,072)
- Profit (loss) carried forward +€44,492
up €44,492 (+9.1%), from €490,513 to €535,005
- Debts after one year -€33,625
down €33,625 (-20.8%), from €161,442 to €127,817
of which Financial debts: -€33,625
- Other debts -€25,500
down €25,500 (-25.0%), from €102,000 to €76,500
- Financial income -€97,587
down €97,587 (-53.5%), from €182,347 to €84,760
- Gross operating margin -€12,049
down €12,049 (-56.2%), from -€21,429 to -€33,478
- Financial charges -€1,673
down €1,673 (-20.7%), from €8,077 to €6,404
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €849,245 | €831,724 | -€17,521 | -2.1% |
| Fixed assets | 21/28 | €474,300 | €474,300 | = | 0.0% |
| Financial fixed assets | 28 | €474,300 | €474,300 | = | 0.0% |
| Current assets | 29/58 | €374,945 | €357,424 | -€17,521 | -4.7% |
| Stocks and contracts in progress | 3 | €9,072 | - | -€9,072 | |
| Stocks | 30/36 | €9,072 | - | -€9,072 | |
| Amounts receivable within one year | 40/41 | €135,030 | €268,150 | +€133,121 | +98.6% |
| Trade receivables | 40 | €35,030 | €18,150 | -€16,880 | -48.2% |
| Other amounts receivable | 41 | €100,000 | €250,000 | +€150,000 | +150% |
| Cash at bank and in hand | 54/58 | €51,143 | €4,529 | -€46,615 | -91.1% |
| Deferred charges and accrued income | 490/1 | €179,700 | €84,746 | -€94,954 | -52.8% |
| Total equity and liabilities | 10/49 | €849,245 | €831,724 | -€17,521 | -2.1% |
| Equity | 10/15 | €510,973 | €555,465 | +€44,492 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €490,513 | €535,005 | +€44,492 | +9.1% |
| Amounts payable | 17/49 | €338,271 | €276,259 | -€62,012 | -18.3% |
| Amounts payable after more than one year | 17 | €161,442 | €127,817 | -€33,625 | -20.8% |
| Financial debts | 170/4 | €138,942 | €105,317 | -€33,625 | -24.2% |
| Other amounts payable | 178/9 | €22,500 | €22,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €176,830 | €148,442 | -€28,388 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €39,135 | €33,625 | -€5,511 | -14.1% |
| Trade debts | 44 | €2,439 | €96 | -€2,343 | -96.1% |
| Suppliers | 440/4 | €2,439 | €96 | -€2,343 | -96.1% |
| Taxes, remuneration and social security | 45 | €33,255 | €38,221 | +€4,966 | +14.9% |
| Taxes | 450/3 | €24,567 | €12,591 | -€11,976 | -48.7% |
| Remuneration and social security | 454/9 | €8,689 | €25,631 | +€16,942 | +195% |
| Other amounts payable | 47/48 | €102,000 | €76,500 | -€25,500 | -25.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€21,429 | -€33,478 | -€12,049 | -56.2% |
| Operating profit (loss) | 9901 | -€21,813 | -€33,865 | -€12,052 | -55.3% |
| Financial income | 75/76B | €182,347 | €84,760 | -€97,587 | -53.5% |
| Recurring financial income | 75 | €182,347 | €84,760 | -€97,587 | -53.5% |
| Financial charges | 65/66B | €8,077 | €6,404 | -€1,673 | -20.7% |
| Recurring financial charges | 65 | €8,077 | €6,404 | -€1,673 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €152,457 | €44,492 | -€107,965 | -70.8% |
| Profit (loss) for the period | 9904 | €152,457 | €44,492 | -€107,965 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €152,457 | €44,492 | -€107,965 | -70.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.