J.B.M.C.: 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.
J.B.M.C.
Largest movements
- Tangible fixed assets -€32,164
down €32,164 (-8.3%), from €387,677 to €355,512
of which Land and buildings: -€31,877
- Receivables within one year +€27,870
up €27,870 (+14.2%), from €195,788 to €223,657
of which Trade receivables: +€24,038
- Trade debts -€8,541
down €8,541 (-97.4%), from €8,773 to €232
- Gross operating margin +€21,829
up €21,829 (+63.0%), from €34,633 to €56,461
- Other operating charges +€12,384
up €12,384 (+144%), from €8,590 to €20,974
- Taxes +€6,055
up €6,055 (+1,229%), from €493 to €6,548
- Depreciation -€2,460
down €2,460 (-7.2%), from €34,336 to €31,877
- Financial charges -€1,799
down €1,799 (-92.6%), from €1,943 to €144
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 | €589,402 | €583,561 | -€5,841 | -1.0% |
| Fixed assets | 21/28 | €387,677 | €355,512 | -€32,164 | -8.3% |
| Tangible fixed assets | 22/27 | €387,677 | €355,512 | -€32,164 | -8.3% |
| Land and buildings | 22 | €387,389 | €355,512 | -€31,877 | -8.2% |
| Furniture and vehicles | 24 | €288 | €0 | -€288 | -100% |
| Current assets | 29/58 | €201,725 | €228,048 | +€26,323 | +13.0% |
| Amounts receivable within one year | 40/41 | €195,788 | €223,657 | +€27,870 | +14.2% |
| Trade receivables | 40 | €1,640 | €25,678 | +€24,038 | +1,466% |
| Other amounts receivable | 41 | €194,148 | €197,979 | +€3,831 | +2.0% |
| Cash at bank and in hand | 54/58 | €3,413 | €4,019 | +€607 | +17.8% |
| Deferred charges and accrued income | 490/1 | €2,525 | €372 | -€2,153 | -85.3% |
| Total equity and liabilities | 10/49 | €589,402 | €583,561 | -€5,841 | -1.0% |
| Equity | 10/15 | €392,686 | €389,318 | -€3,368 | -0.9% |
| Contributions | 10/11 | €324,164 | €324,164 | = | 0.0% |
| Capital | 10 | €324,164 | €324,164 | = | 0.0% |
| Issued capital | 100 | €324,164 | €324,164 | = | 0.0% |
| Reserves | 13 | €32,416 | €32,416 | = | 0.0% |
| Non-distributable reserves | 130/1 | €32,416 | €32,416 | = | 0.0% |
| Legal reserve | 130 | €32,416 | €32,416 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,105 | €32,737 | -€3,368 | -9.3% |
| Amounts payable | 17/49 | €196,716 | €194,243 | -€2,473 | -1.3% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €116,716 | €114,243 | -€2,473 | -2.1% |
| Trade debts | 44 | €8,773 | €232 | -€8,541 | -97.4% |
| Suppliers | 440/4 | €8,773 | €232 | -€8,541 | -97.4% |
| Taxes, remuneration and social security | 45 | €5,001 | €10,320 | +€5,319 | +106% |
| Taxes | 450/3 | €5,001 | €10,320 | +€5,319 | +106% |
| Other amounts payable | 47/48 | €102,942 | €103,691 | +€749 | +0.7% |
| Non-recurring operating income | 76A | - | €24,793 | +€24,793 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,336 | €31,877 | -€2,460 | -7.2% |
| Other operating charges | 640/8 | €8,590 | €20,974 | +€12,384 | +144% |
| Non-recurring operating charges | 66A | - | €288 | +€288 | |
| Gross operating margin | 9900 | €34,633 | €56,461 | +€21,829 | +63.0% |
| Operating profit (loss) | 9901 | -€8,294 | €3,323 | +€11,617 | |
| Financial income | 75/76B | €75 | €0 | -€75 | -100% |
| Recurring financial income | 75 | €75 | €0 | -€75 | -100% |
| Financial charges | 65/66B | €1,943 | €144 | -€1,799 | -92.6% |
| Recurring financial charges | 65 | €1,943 | €144 | -€1,799 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,162 | €3,179 | +€13,341 | |
| Income taxes | 67/77 | €493 | €6,548 | +€6,055 | +1,229% |
| Profit (loss) for the period | 9904 | -€10,655 | -€3,368 | +€7,286 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,655 | -€3,368 | +€7,286 | +68.4% |
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 18 October 2026 via checked.be.