J.M.P. CONTROLS: 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.M.P. CONTROLS
Largest movements
- Tangible fixed assets -€58,459
down €58,459 (-28.4%), from €205,648 to €147,189
of which Furniture and vehicles: -€37,884
- Current investments -€50,196
down €50,196 (-25.1%), from €200,196 to €150,000
- Receivables within one year -€44,883
down €44,883 (-34.0%), from €131,954 to €87,070
of which Trade receivables: -€45,957
- Cash -€15,828
down €15,828 (-52.4%), from €30,227 to €14,400
mainly Net result for the year (-€114,751) and Contributions, distributions and other (-€35,191)
- Profit (loss) carried forward -€112,062
new in 2025: -€112,062
- Reserves -€37,881
down €37,881 (-8.0%), from €470,821 to €432,941
- Other debts +€24,622
up €24,622 (+246%), from €10,022 to €34,644
- Current portion of long-term debt -€19,917
down €19,917 (-51.2%), from €38,868 to €18,950
- Debts after one year -€18,950
no longer reported in 2025 (was €18,950)
- Gross operating margin -€176,489
down €176,489, from €119,662 to -€56,827
- Taxes -€17,657
down €17,657 (-99.2%), from €17,794 to €136
- Financial income -€2,213
down €2,213 (-41.2%), from €5,372 to €3,159
- Depreciation -€1,825
down €1,825 (-3.0%), from €60,284 to €58,459
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 | €568,301 | €398,967 | -€169,334 | -29.8% |
| Fixed assets | 21/28 | €205,648 | €147,189 | -€58,459 | -28.4% |
| Tangible fixed assets | 22/27 | €205,648 | €147,189 | -€58,459 | -28.4% |
| Land and buildings | 22 | €127,355 | €116,574 | -€10,781 | -8.5% |
| Plant, machinery and equipment | 23 | €20,551 | €10,757 | -€9,794 | -47.7% |
| Furniture and vehicles | 24 | €57,743 | €19,858 | -€37,884 | -65.6% |
| Current assets | 29/58 | €362,653 | €251,777 | -€110,875 | -30.6% |
| Amounts receivable within one year | 40/41 | €131,954 | €87,070 | -€44,883 | -34.0% |
| Trade receivables | 40 | €53,408 | €7,451 | -€45,957 | -86.0% |
| Other amounts receivable | 41 | €78,545 | €79,619 | +€1,074 | +1.4% |
| Current investments | 50/53 | €200,196 | €150,000 | -€50,196 | -25.1% |
| Cash at bank and in hand | 54/58 | €30,227 | €14,400 | -€15,828 | -52.4% |
| Deferred charges and accrued income | 490/1 | €276 | €307 | +€32 | +11.5% |
| Total equity and liabilities | 10/49 | €568,301 | €398,967 | -€169,334 | -29.8% |
| Equity | 10/15 | €489,371 | €339,429 | -€149,942 | -30.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €470,821 | €432,941 | -€37,881 | -8.0% |
| Distributable reserves | 133 | €470,821 | €432,941 | -€37,881 | -8.0% |
| Profit (loss) carried forward | 14 | - | -€112,062 | -€112,062 | |
| Amounts payable | 17/49 | €78,930 | €59,538 | -€19,392 | -24.6% |
| Amounts payable after more than one year | 17 | €18,950 | - | -€18,950 | |
| Financial debts | 170/4 | €18,950 | - | -€18,950 | |
| Amounts payable within one year | 42/48 | €59,980 | €59,538 | -€442 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €38,868 | €18,950 | -€19,917 | -51.2% |
| Financial debts | 43 | €5,078 | - | -€5,078 | |
| Credit institutions | 430/8 | €5,078 | - | -€5,078 | |
| Trade debts | 44 | €3,231 | €3,077 | -€154 | -4.8% |
| Suppliers | 440/4 | €3,231 | €3,077 | -€154 | -4.8% |
| Taxes, remuneration and social security | 45 | €2,782 | €2,867 | +€86 | +3.1% |
| Taxes | 450/3 | €2,782 | €2,867 | +€86 | +3.1% |
| Other amounts payable | 47/48 | €10,022 | €34,644 | +€24,622 | +246% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,284 | €58,459 | -€1,825 | -3.0% |
| Other operating charges | 640/8 | €1,899 | €1,758 | -€141 | -7.4% |
| Gross operating margin | 9900 | €119,662 | -€56,827 | -€176,489 | |
| Operating profit (loss) | 9901 | €57,479 | -€117,044 | -€174,523 | |
| Financial income | 75/76B | €5,372 | €3,159 | -€2,213 | -41.2% |
| Recurring financial income | 75 | €5,372 | €3,159 | -€2,213 | -41.2% |
| Financial charges | 65/66B | €1,501 | €730 | -€772 | -51.4% |
| Recurring financial charges | 65 | €1,501 | €730 | -€772 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | €61,349 | -€114,615 | -€175,964 | |
| Income taxes | 67/77 | €17,794 | €136 | -€17,657 | -99.2% |
| Profit (loss) for the period | 9904 | €43,555 | -€114,751 | -€158,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,555 | -€114,751 | -€158,306 |
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 29 October 2026 via checked.be.