Sjimi: 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.
Sjimi
Largest movements
- Cash -€152,924
down €152,924 (-52.0%), from €293,912 to €140,988
mainly Contributions, distributions and other (-€254,000) and Other debts (-€147,251)
- Receivables within one year -€21,780
down €21,780 (-60.0%), from €36,300 to €14,520
- Other debts -€147,251
down €147,251 (-84.3%), from €174,732 to €27,481
- Reserves -€29,000
down €29,000 (-21.6%), from €134,250 to €105,250
of which Distributable reserves: -€29,000
- Tax, wage and social debts +€9,449
up €9,449 (+42.7%), from €22,120 to €31,569
- Gross operating margin -€50,847
down €50,847 (-14.9%), from €341,574 to €290,727
- Taxes -€10,981
down €10,981 (-14.0%), from €78,334 to €67,353
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 | €331,932 | €162,229 | -€169,703 | -51.1% |
| Fixed assets | 21/28 | €1,616 | €4,443 | +€2,828 | +175.0% |
| Tangible fixed assets | 22/27 | €1,616 | €4,443 | +€2,828 | +175.0% |
| Furniture and vehicles | 24 | €1,616 | €4,443 | +€2,828 | +175.0% |
| Current assets | 29/58 | €330,317 | €157,785 | -€172,531 | -52.2% |
| Amounts receivable within one year | 40/41 | €36,300 | €14,520 | -€21,780 | -60.0% |
| Trade receivables | 40 | €36,300 | €14,520 | -€21,780 | -60.0% |
| Cash at bank and in hand | 54/58 | €293,912 | €140,988 | -€152,924 | -52.0% |
| Deferred charges and accrued income | 490/1 | €105 | €2,277 | +€2,173 | +2077.9% |
| Total equity and liabilities | 10/49 | €331,932 | €162,229 | -€169,703 | -51.1% |
| Equity | 10/15 | €135,081 | €103,179 | -€31,901 | -23.6% |
| Contributions | 10/11 | €817 | €817 | = | 0.0% |
| Reserves | 13 | €134,250 | €105,250 | -€29,000 | -21.6% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €29,000 | - | -€29,000 | |
| Profit (loss) carried forward | 14 | €14 | -€2,887 | -€2,901 | |
| Amounts payable | 17/49 | €196,852 | €59,049 | -€137,802 | -70.0% |
| Amounts payable within one year | 42/48 | €196,852 | €59,049 | -€137,802 | -70.0% |
| Taxes, remuneration and social security | 45 | €22,120 | €31,569 | +€9,449 | +42.7% |
| Taxes | 450/3 | €22,120 | €31,569 | +€9,449 | +42.7% |
| Other amounts payable | 47/48 | €174,732 | €27,481 | -€147,251 | -84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,713 | €1,125 | -€588 | -34.3% |
| Other operating charges | 640/8 | €513 | €400 | -€114 | -22.1% |
| Gross operating margin | 9900 | €341,574 | €290,727 | -€50,847 | -14.9% |
| Operating profit (loss) | 9901 | €339,347 | €289,202 | -€50,146 | -14.8% |
| Financial income | 75/76B | €105 | €1,936 | +€1,832 | +1751.8% |
| Recurring financial income | 75 | €105 | €1,936 | +€1,832 | +1751.8% |
| Financial charges | 65/66B | €1,280 | €1,687 | +€407 | +31.8% |
| Recurring financial charges | 65 | €1,280 | €1,687 | +€407 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €338,172 | €289,451 | -€48,721 | -14.4% |
| Income taxes | 67/77 | €78,334 | €67,353 | -€10,981 | -14.0% |
| Profit (loss) for the period | 9904 | €259,838 | €222,099 | -€37,739 | -14.5% |
| Transfer to tax-exempt reserves | 689 | €105,250 | - | -€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €154,588 | €222,099 | +€67,511 | +43.7% |
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 3 October 2026 via checked.be.