Jym: 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.
Jym
Largest movements
- Cash +€269,717
up €269,717 (+696%), from €38,758 to €308,475
mainly Receivables within one year (+€167,355) and Net result for the year (+€149,552)
- Receivables within one year -€167,355
down €167,355 (-95.8%), from €174,632 to €7,276
of which Trade receivables: -€155,811
- Deferred charges and accrued income +€10,713
up €10,713 (+342%), from €3,136 to €13,848
- Other debts +€95,443
up €95,443 (+144%), from €66,233 to €161,676
- Reserves +€42,278
up €42,278 (+21.8%), from €193,972 to €236,250
- Debts after one year -€17,521
no longer reported in 2025 (was €17,521)
- Trade debts -€12,010
down €12,010 (-96.5%), from €12,451 to €441
- Current portion of long-term debt +€5,175
new in 2025: €5,175
- Gross operating margin +€164,210
up €164,210 (+134%), from €122,473 to €286,682
- Taxes +€48,113
up €48,113 (+222%), from €21,718 to €69,831
- Staff costs +€6,810
up €6,810 (+141%), from €4,832 to €11,642
- Depreciation +€4,442
up €4,442 (+9.2%), from €48,476 to €52,917
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 | €354,845 | €464,980 | +€110,135 | +31.0% |
| Fixed assets | 21/28 | €138,320 | €135,380 | -€2,939 | -2.1% |
| Tangible fixed assets | 22/27 | €138,050 | €135,110 | -€2,939 | -2.1% |
| Plant, machinery and equipment | 23 | €53,337 | €35,078 | -€18,259 | -34.2% |
| Furniture and vehicles | 24 | €84,713 | €100,032 | +€15,319 | +18.1% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €216,525 | €329,600 | +€113,075 | +52.2% |
| Amounts receivable within one year | 40/41 | €174,632 | €7,276 | -€167,355 | -95.8% |
| Trade receivables | 40 | €155,811 | - | -€155,811 | |
| Other amounts receivable | 41 | €18,820 | €7,276 | -€11,544 | -61.3% |
| Cash at bank and in hand | 54/58 | €38,758 | €308,475 | +€269,717 | +696% |
| Deferred charges and accrued income | 490/1 | €3,136 | €13,848 | +€10,713 | +342% |
| Total equity and liabilities | 10/49 | €354,845 | €464,980 | +€110,135 | +31.0% |
| Equity | 10/15 | €238,972 | €281,250 | +€42,278 | +17.7% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €193,972 | €236,250 | +€42,278 | +21.8% |
| Distributable reserves | 133 | €193,972 | €236,250 | +€42,278 | +21.8% |
| Amounts payable | 17/49 | €115,873 | €183,730 | +€67,857 | +58.6% |
| Amounts payable after more than one year | 17 | €17,521 | - | -€17,521 | |
| Financial debts | 170/4 | €17,521 | - | -€17,521 | |
| Amounts payable within one year | 42/48 | €98,352 | €183,730 | +€85,378 | +86.8% |
| Current portion of amounts payable after more than one year | 42 | - | €5,175 | +€5,175 | |
| Trade debts | 44 | €12,451 | €441 | -€12,010 | -96.5% |
| Suppliers | 440/4 | €12,451 | €441 | -€12,010 | -96.5% |
| Taxes, remuneration and social security | 45 | €19,668 | €16,439 | -€3,229 | -16.4% |
| Taxes | 450/3 | €16,633 | €15,474 | -€1,158 | -7.0% |
| Remuneration and social security | 454/9 | €3,035 | €964 | -€2,071 | -68.2% |
| Other amounts payable | 47/48 | €66,233 | €161,676 | +€95,443 | +144% |
| Remuneration, social security and pensions | 62 | €4,832 | €11,642 | +€6,810 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,476 | €52,917 | +€4,442 | +9.2% |
| Other operating charges | 640/8 | €1,556 | €2,443 | +€887 | +57.0% |
| Gross operating margin | 9900 | €122,473 | €286,682 | +€164,210 | +134% |
| Operating profit (loss) | 9901 | €67,609 | €219,680 | +€152,071 | +225% |
| Financial income | 75/76B | €16 | €40 | +€24 | +144% |
| Recurring financial income | 75 | €16 | €40 | +€24 | +144% |
| Financial charges | 65/66B | €386 | €338 | -€49 | -12.6% |
| Recurring financial charges | 65 | €386 | €338 | -€49 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €67,239 | €219,382 | +€152,143 | +226% |
| Income taxes | 67/77 | €21,718 | €69,831 | +€48,113 | +222% |
| Profit (loss) for the period | 9904 | €45,521 | €149,552 | +€104,031 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €45,521 | €149,552 | +€104,031 | +229% |
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 31 October 2026 via checked.be.