JYMPS: 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.
JYMPS
Largest movements
- Stocks and contracts +€63,997
up €63,997 (+51.4%), from €124,392 to €188,390
- Cash -€21,428
down €21,428 (-23.7%), from €90,334 to €68,906
mainly Stocks and contracts (-€63,997) and Debts after one year (-€11,250)
- Tangible fixed assets -€19,313
down €19,313 (-32.8%), from €58,960 to €39,647
of which Furniture and vehicles: -€14,415
- Receivables after one year +€9,500
new in 2025: €9,500
- Intangible fixed assets -€8,000
down €8,000 (-25.0%), from €32,000 to €24,000
- Reserves +€18,889
up €18,889 (+9.6%), from €196,920 to €215,809
- Debts after one year -€11,250
down €11,250 (-59.5%), from €18,907 to €7,658
- Profit (loss) carried forward -€10,000
down €10,000 (-29.6%), from €33,779 to €23,779
- Tax, wage and social debts +€9,160
up €9,160 (+31.8%), from €28,793 to €37,953
of which Remuneration and social security: +€6,857
- Trade debts +€7,759
up €7,759 (+12.2%), from €63,555 to €71,315
- Staff costs +€82,702
up €82,702 (+33.7%), from €245,721 to €328,424
- Gross operating margin +€43,260
up €43,260 (+12.2%), from €354,435 to €397,696
- Taxes -€7,643
down €7,643 (-36.3%), from €21,044 to €13,401
- Depreciation -€7,071
down €7,071 (-20.0%), from €35,427 to €28,357
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 | €377,018 | €395,271 | +€18,253 | +4.8% |
| Fixed assets | 21/28 | €91,535 | €64,222 | -€27,313 | -29.8% |
| Intangible fixed assets | 21 | €32,000 | €24,000 | -€8,000 | -25.0% |
| Tangible fixed assets | 22/27 | €58,960 | €39,647 | -€19,313 | -32.8% |
| Plant, machinery and equipment | 23 | €155 | - | -€155 | |
| Furniture and vehicles | 24 | €37,801 | €23,386 | -€14,415 | -38.1% |
| Other tangible fixed assets | 26 | €21,004 | €16,261 | -€4,742 | -22.6% |
| Financial fixed assets | 28 | €575 | €575 | = | 0.0% |
| Current assets | 29/58 | €285,484 | €331,049 | +€45,566 | +16.0% |
| Amounts receivable after more than one year | 29 | - | €9,500 | +€9,500 | |
| Trade receivables | 290 | - | €9,500 | +€9,500 | |
| Stocks and contracts in progress | 3 | €124,392 | €188,390 | +€63,997 | +51.4% |
| Stocks | 30/36 | €124,392 | €188,390 | +€63,997 | +51.4% |
| Amounts receivable within one year | 40/41 | €70,281 | €63,333 | -€6,948 | -9.9% |
| Trade receivables | 40 | €59,214 | €49,566 | -€9,648 | -16.3% |
| Other amounts receivable | 41 | €11,067 | €13,767 | +€2,700 | +24.4% |
| Cash at bank and in hand | 54/58 | €90,334 | €68,906 | -€21,428 | -23.7% |
| Deferred charges and accrued income | 490/1 | €476 | €922 | +€445 | +93.5% |
| Total equity and liabilities | 10/49 | €377,018 | €395,271 | +€18,253 | +4.8% |
| Equity | 10/15 | €249,299 | €258,188 | +€8,889 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €196,920 | €215,809 | +€18,889 | +9.6% |
| Distributable reserves | 133 | €196,920 | €215,809 | +€18,889 | +9.6% |
| Profit (loss) carried forward | 14 | €33,779 | €23,779 | -€10,000 | -29.6% |
| Amounts payable | 17/49 | €127,719 | €137,083 | +€9,364 | +7.3% |
| Amounts payable after more than one year | 17 | €18,907 | €7,658 | -€11,250 | -59.5% |
| Financial debts | 170/4 | €18,907 | €7,658 | -€11,250 | -59.5% |
| Amounts payable within one year | 42/48 | €108,724 | €129,336 | +€20,612 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €10,972 | €11,250 | +€277 | +2.5% |
| Trade debts | 44 | €63,555 | €71,315 | +€7,759 | +12.2% |
| Suppliers | 440/4 | €63,555 | €71,315 | +€7,759 | +12.2% |
| Taxes, remuneration and social security | 45 | €28,793 | €37,953 | +€9,160 | +31.8% |
| Taxes | 450/3 | €697 | €3,000 | +€2,303 | +330% |
| Remuneration and social security | 454/9 | €28,096 | €34,953 | +€6,857 | +24.4% |
| Other amounts payable | 47/48 | €5,403 | €8,818 | +€3,416 | +63.2% |
| Accrued charges and deferred income | 492/3 | €88 | €89 | +€2 | +1.9% |
| Remuneration, social security and pensions | 62 | €245,721 | €328,424 | +€82,702 | +33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,427 | €28,357 | -€7,071 | -20.0% |
| Other operating charges | 640/8 | €3,150 | €2,681 | -€469 | -14.9% |
| Gross operating margin | 9900 | €354,435 | €397,696 | +€43,260 | +12.2% |
| Operating profit (loss) | 9901 | €70,136 | €38,234 | -€31,903 | -45.5% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €6,219 | €5,944 | -€274 | -4.4% |
| Recurring financial charges | 65 | €6,219 | €5,944 | -€274 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €63,953 | €32,289 | -€31,663 | -49.5% |
| Income taxes | 67/77 | €21,044 | €13,401 | -€7,643 | -36.3% |
| Profit (loss) for the period | 9904 | €42,909 | €18,889 | -€24,020 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,909 | €18,889 | -€24,020 | -56.0% |
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 13 October 2026 via checked.be.