J.M.B. HOLDING: what changed
What changed
J.M.B. HOLDING
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
-€1,755
2024 · €74,697-€76,452
Equity
€1.1m
2024 · €1.1m-€1,755
Cash
€5,255
2024 · €0+€5,255
Balance sheet total
€1.6m
2024 · €1.7m-€21,447
Largest movements
Assets
- Tangible fixed assets -€17,478
down €17,478 (-45.3%), from €38,554 to €21,077
of which Furniture and vehicles: -€17,474
Equity and liabilities
- Other debts +€22,992
up €22,992 (+5.0%), from €455,903 to €478,895
- Tax, wage and social debts -€20,518
down €20,518 (-69.7%), from €29,451 to €8,933
of which Taxes: -€22,518
Income statement
- Gross operating margin -€111,321
down €111,321 (-69.3%), from €160,524 to €49,203
- Taxes -€33,516
down €33,516 (-91.4%), from €36,685 to €3,170
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€74,697
Gross operating margin
-€111,321
Depreciation
+€948
Other operating charges
-€7
Financial income
-€1
Financial charges
+€414
Taxes
+€33,516
Result 2025
-€1,755
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€28,040
Investment
€0
Financing
-€22,785
Cash 2024
€0
From operations (derived)
+€28,040
Net result for the year
-€1,755
Depreciation
+€17,478
Receivables within one year
+€9,626
Deferred charges and accrued income
-€402
Trade debts
-€634
Tax, wage and social debts
-€20,518
Other debts
+€22,992
Accrued charges and deferred income
+€1,253
Financing
-€22,785
Debts after one year
-€7,080
Current portion of long-term debt
-€12,890
Short-term financial debts
-€2,815
Cash 2025
€5,255
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,657,029 | €1,635,581 | -€21,447 | -1.3% |
| Fixed assets | 21/28 | €1,638,432 | €1,620,954 | -€17,478 | -1.1% |
| Tangible fixed assets | 22/27 | €38,554 | €21,077 | -€17,478 | -45.3% |
| Furniture and vehicles | 24 | €38,551 | €21,077 | -€17,474 | -45.3% |
| Other tangible fixed assets | 26 | €4 | €0 | -€4 | -100% |
| Financial fixed assets | 28 | €1,599,877 | €1,599,877 | = | 0.0% |
| Current assets | 29/58 | €18,597 | €14,627 | -€3,970 | -21.3% |
| Amounts receivable within one year | 40/41 | €14,456 | €4,830 | -€9,626 | -66.6% |
| Trade receivables | 40 | €10,979 | €0 | -€10,979 | -100% |
| Other amounts receivable | 41 | €3,477 | €4,830 | +€1,353 | +38.9% |
| Cash at bank and in hand | 54/58 | €0 | €5,255 | +€5,255 | |
| Deferred charges and accrued income | 490/1 | €4,141 | €4,543 | +€402 | +9.7% |
| Total equity and liabilities | 10/49 | €1,657,029 | €1,635,581 | -€21,447 | -1.3% |
| Equity | 10/15 | €1,124,477 | €1,122,722 | -€1,755 | -0.2% |
| Contributions | 10/11 | €390,600 | €390,600 | = | 0.0% |
| Reserves | 13 | €381,495 | €381,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,060 | €39,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,060 | €39,060 | = | 0.0% |
| Distributable reserves | 133 | €342,435 | €342,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | €352,382 | €350,627 | -€1,755 | -0.5% |
| Amounts payable | 17/49 | €532,552 | €512,859 | -€19,692 | -3.7% |
| Amounts payable after more than one year | 17 | €7,080 | €0 | -€7,080 | -100% |
| Financial debts | 170/4 | €7,080 | €0 | -€7,080 | -100% |
| Amounts payable within one year | 42/48 | €509,490 | €495,624 | -€13,865 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €19,970 | €7,080 | -€12,890 | -64.5% |
| Financial debts | 43 | €2,815 | €0 | -€2,815 | -100% |
| Credit institutions | 430/8 | €2,815 | €0 | -€2,815 | -100% |
| Trade debts | 44 | €1,350 | €716 | -€634 | -46.9% |
| Suppliers | 440/4 | €1,350 | €716 | -€634 | -46.9% |
| Taxes, remuneration and social security | 45 | €29,451 | €8,933 | -€20,518 | -69.7% |
| Taxes | 450/3 | €29,451 | €6,933 | -€22,518 | -76.5% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €455,903 | €478,895 | +€22,992 | +5.0% |
| Accrued charges and deferred income | 492/3 | €15,982 | €17,235 | +€1,253 | +7.8% |
| Non-recurring operating income | 76A | €19,900 | €0 | -€19,900 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,426 | €17,478 | -€948 | -5.1% |
| Other operating charges | 640/8 | €960 | €968 | +€7 | +0.8% |
| Gross operating margin | 9900 | €160,524 | €49,203 | -€111,321 | -69.3% |
| Operating profit (loss) | 9901 | €141,138 | €30,758 | -€110,380 | -78.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.0% |
| Financial charges | 65/66B | €29,757 | €29,343 | -€414 | -1.4% |
| Recurring financial charges | 65 | €29,757 | €29,343 | -€414 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €111,382 | €1,415 | -€109,967 | -98.7% |
| Income taxes | 67/77 | €36,685 | €3,170 | -€33,516 | -91.4% |
| Profit (loss) for the period | 9904 | €74,697 | -€1,755 | -€76,452 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,697 | -€1,755 | -€76,452 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.