JIMS: 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.
What changed
JIMS
NACE 93.130, Fitness centres
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€2.6m
2025 · -€5.3m+€2.7m
Equity
€17.2m
2025 · €19.8m-€2.6m
Cash
€5,300
2025 · €8.8m-€8.8m
Balance sheet total
€28.0m
2025 · €32.0m-€4.0m
Largest movements
Assets
- Cash -€8.8m
down €8.8m (-99.9%), from €8.8m to €5,300
mainly Investment in fixed assets (net) (-€10.1m) and Net result for the year (-€2.6m)
- Tangible fixed assets +€5.6m
up €5.6m (+27.5%), from €20.2m to €25.8m
of which Other tangible fixed assets: +€5.6m
- Intangible fixed assets -€1.0m
down €1.0m (-41.0%), from €2.5m to €1.5m
Equity and liabilities
- Profit (loss) carried forward -€2.6m
down €2.6m (-50.5%), from -€5.1m to -€7.7m
- Trade debts -€2.3m
down €2.3m (-39.9%), from €5.6m to €3.4m
- Other debts +€370,880
new in 2026: €370,880
- Accrued charges and deferred income +€336,890
up €336,890 (+24.2%), from €1.4m to €1.7m
Income statement
- Turnover +€5.8m
up €5.8m (+29.6%), from €19.6m to €25.4m
- Depreciation +€1.3m
up €1.3m (+31.3%), from €4.2m to €5.6m
- Staff costs +€836,049
up €836,049 (+16.4%), from €5.1m to €5.9m
- Services and other goods +€781,097
up €781,097 (+5.2%), from €15.1m to €15.8m
- Goods and materials +€302,007
up €302,007 (+119%), from €253,899 to €555,905
From the 2025 result to the 2026 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.
Result 2025
-€5.3m
Turnover
+€5.8m
Other operating income
+€271,268
Goods and materials
-€302,007
Services and other goods
-€781,097
Staff costs
-€836,049
Depreciation
-€1.3m
Other operating charges
-€170,463
Financial income
+€42,536
Financial charges
+€11,650
Taxes
+€5,686
Result 2026
-€2.6m
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€1.3m
Investment
-€10.1m
Financing
-€1,980
Cash 2025
€8.8m
From operations (derived)
+€1.3m
Net result for the year
-€2.6m
Depreciation
+€5.6m
Receivables within one year
-€25,621
Deferred charges and accrued income
-€182,178
Trade debts
-€2.3m
Tax, wage and social debts
+€117,265
Other debts
+€370,880
Accrued charges and deferred income
+€336,890
Investment (derived)
-€10.1m
Investment in fixed assets (net)
-€10.1m
Financing
-€1,980
Current portion of long-term debt
-€1,980
Cash 2026
€5,300
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,952,238 | €27,955,190 | -€4.0m | -12.5% |
| Fixed assets | 21/28 | €22,703,098 | €27,252,361 | +€4.5m | +20.0% |
| Intangible fixed assets | 21 | €2,485,975 | €1,466,919 | -€1.0m | -41.0% |
| Tangible fixed assets | 22/27 | €20,216,359 | €25,784,398 | +€5.6m | +27.5% |
| Plant, machinery and equipment | 23 | €5,171,550 | €6,454,623 | +€1.3m | +24.8% |
| Furniture and vehicles | 24 | €262,967 | €359,579 | +€96,613 | +36.7% |
| Leasing and similar rights | 25 | €164,742 | €64,904 | -€99,838 | -60.6% |
| Other tangible fixed assets | 26 | €13,346,773 | €18,905,291 | +€5.6m | +41.6% |
| Assets under construction and advance payments | 27 | €1,270,326 | - | -€1.3m | |
| Financial fixed assets | 28 | €765 | €1,045 | +€280 | +36.6% |
| Other financial fixed assets | 284/8 | €765 | €1,045 | +€280 | +36.6% |
| Amounts receivable and cash guarantees | 285/8 | €765 | €1,045 | +€280 | +36.6% |
| Current assets | 29/58 | €9,249,139 | €702,829 | -€8.5m | -92.4% |
| Amounts receivable within one year | 40/41 | €146,583 | €172,204 | +€25,621 | +17.5% |
| Trade receivables | 40 | €145,379 | €172,204 | +€26,825 | +18.5% |
| Other amounts receivable | 41 | €1,205 | - | -€1,205 | |
| Cash at bank and in hand | 54/58 | €8,759,409 | €5,300 | -€8.8m | -99.9% |
| Deferred charges and accrued income | 490/1 | €343,148 | €525,325 | +€182,178 | +53.1% |
| Total equity and liabilities | 10/49 | €31,952,238 | €27,955,190 | -€4.0m | -12.5% |
| Equity | 10/15 | €19,793,078 | €17,225,932 | -€2.6m | -13.0% |
| Contributions | 10/11 | €24,855,555 | €24,855,555 | = | 0.0% |
| Capital | 10 | €24,855,555 | €24,855,555 | = | 0.0% |
| Issued capital | 100 | €24,855,555 | €24,855,555 | = | 0.0% |
| Reserves | 13 | €21,665 | €21,665 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,867 | €8,867 | = | 0.0% |
| Legal reserve | 130 | €8,867 | €8,867 | = | 0.0% |
| Distributable reserves | 133 | €12,797 | €12,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,084,142 | -€7,651,289 | -€2.6m | -50.5% |
| Amounts payable | 17/49 | €12,159,160 | €10,729,259 | -€1.4m | -11.8% |
| Amounts payable after more than one year | 17 | €4,200,000 | €4,200,000 | = | 0.0% |
| Financial debts | 170/4 | €4,200,000 | €4,200,000 | = | 0.0% |
| Other loans | 174 | €4,200,000 | €4,200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,564,992 | €4,798,201 | -€1.8m | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €1,980 | - | -€1,980 | |
| Trade debts | 44 | €5,647,656 | €3,394,700 | -€2.3m | -39.9% |
| Suppliers | 440/4 | €5,647,656 | €3,394,700 | -€2.3m | -39.9% |
| Taxes, remuneration and social security | 45 | €915,356 | €1,032,621 | +€117,265 | +12.8% |
| Taxes | 450/3 | €31,682 | €24,336 | -€7,346 | -23.2% |
| Remuneration and social security | 454/9 | €883,674 | €1,008,285 | +€124,610 | +14.1% |
| Other amounts payable | 47/48 | - | €370,880 | +€370,880 | |
| Accrued charges and deferred income | 492/3 | €1,394,168 | €1,731,058 | +€336,890 | +24.2% |
| Operating income | 70/76A | €20,245,237 | €26,313,983 | +€6.1m | +30.0% |
| Turnover | 70 | €19,575,679 | €25,373,157 | +€5.8m | +29.6% |
| Other operating income | 74 | €669,558 | €940,826 | +€271,268 | +40.5% |
| Operating charges | 60/66A | €25,384,689 | €28,796,126 | +€3.4m | +13.4% |
| Goods for resale, raw materials and consumables | 60 | €253,899 | €555,905 | +€302,007 | +119% |
| Purchases | 600/8 | €253,899 | €555,905 | +€302,007 | +119% |
| Services and other goods | 61 | €15,058,403 | €15,839,500 | +€781,097 | +5.2% |
| Remuneration, social security and pensions | 62 | €5,112,449 | €5,948,498 | +€836,049 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,229,312 | €5,551,133 | +€1.3m | +31.3% |
| Other operating charges | 640/8 | €730,626 | €901,089 | +€170,463 | +23.3% |
| Operating profit (loss) | 9901 | -€5,139,452 | -€2,482,143 | +€2.7m | +51.7% |
| Financial income | 75/76B | €5,315 | €47,851 | +€42,536 | +800% |
| Recurring financial income | 75 | €5,315 | €47,851 | +€42,536 | +800% |
| Income from current assets | 751 | €5,315 | €47,851 | +€42,536 | +800% |
| Financial charges | 65/66B | €138,707 | €127,057 | -€11,650 | -8.4% |
| Recurring financial charges | 65 | €138,707 | €127,057 | -€11,650 | -8.4% |
| Debt charges | 650 | €133,172 | €122,496 | -€10,676 | -8.0% |
| Other financial charges | 652/9 | €5,535 | €4,561 | -€973 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,272,844 | -€2,561,349 | +€2.7m | +51.4% |
| Income taxes | 67/77 | €11,483 | €5,797 | -€5,686 | -49.5% |
| Taxes | 670/3 | €11,483 | €6,026 | -€5,458 | -47.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €229 | +€229 | |
| Profit (loss) for the period | 9904 | -€5,284,327 | -€2,567,146 | +€2.7m | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,284,327 | -€2,567,146 | +€2.7m | +51.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.