J.M.S. SUPPORT: 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.S. SUPPORT
Largest movements
- Tangible fixed assets -€8,756
down €8,756 (-58.6%), from €14,947 to €6,191
of which Plant, machinery and equipment: -€5,463
- Deferred charges and accrued income -€7,113
down €7,113 (-77.9%), from €9,126 to €2,013
- Cash -€4,841
down €4,841 (-72.1%), from €6,716 to €1,875
mainly Net result for the year (-€9,591) and Trade debts (-€9,016)
- Receivables within one year +€3,506
up €3,506 (+10.9%), from €32,151 to €35,657
of which Trade receivables: +€4,555
- Profit (loss) carried forward -€9,591
down €9,591 (-12.5%), from -€76,652 to -€86,242
- Trade debts -€9,016
down €9,016 (-93.4%), from €9,658 to €642
- Other debts +€1,738
up €1,738 (+10.6%), from €16,417 to €18,155
- Gross operating margin +€4,544
up €4,544 (+58.8%), from -€7,729 to -€3,185
- Depreciation -€3,620
down €3,620 (-39.6%), from €9,149 to €5,529
- Other operating charges -€760
down €760 (-59.2%), from €1,284 to €524
- Staff costs -€486
no longer reported in 2025 (was €486)
- Taxes -€146
down €146 (-62.2%), from €234 to €89
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 | €62,940 | €45,855 | -€17,086 | -27.1% |
| Fixed assets | 21/28 | €14,947 | €6,191 | -€8,756 | -58.6% |
| Tangible fixed assets | 22/27 | €14,947 | €6,191 | -€8,756 | -58.6% |
| Plant, machinery and equipment | 23 | €11,655 | €6,191 | -€5,463 | -46.9% |
| Furniture and vehicles | 24 | €3,292 | - | -€3,292 | |
| Current assets | 29/58 | €47,993 | €39,663 | -€8,330 | -17.4% |
| Stocks and contracts in progress | 3 | - | €118 | +€118 | |
| Stocks | 30/36 | - | €118 | +€118 | |
| Amounts receivable within one year | 40/41 | €32,151 | €35,657 | +€3,506 | +10.9% |
| Trade receivables | 40 | €31,096 | €35,651 | +€4,555 | +14.6% |
| Other amounts receivable | 41 | €1,055 | €6 | -€1,049 | -99.4% |
| Cash at bank and in hand | 54/58 | €6,716 | €1,875 | -€4,841 | -72.1% |
| Deferred charges and accrued income | 490/1 | €9,126 | €2,013 | -€7,113 | -77.9% |
| Total equity and liabilities | 10/49 | €62,940 | €45,855 | -€17,086 | -27.1% |
| Equity | 10/15 | €36,184 | €26,593 | -€9,591 | -26.5% |
| Contributions | 10/11 | €31,308 | €31,308 | = | 0.0% |
| Reserves | 13 | €81,527 | €81,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Distributable reserves | 133 | €77,777 | €77,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,652 | -€86,242 | -€9,591 | -12.5% |
| Amounts payable | 17/49 | €26,757 | €19,262 | -€7,495 | -28.0% |
| Amounts payable within one year | 42/48 | €26,614 | €19,119 | -€7,495 | -28.2% |
| Trade debts | 44 | €9,658 | €642 | -€9,016 | -93.4% |
| Suppliers | 440/4 | €9,658 | €642 | -€9,016 | -93.4% |
| Taxes, remuneration and social security | 45 | €540 | €323 | -€217 | -40.2% |
| Taxes | 450/3 | €540 | €323 | -€217 | -40.2% |
| Other amounts payable | 47/48 | €16,417 | €18,155 | +€1,738 | +10.6% |
| Accrued charges and deferred income | 492/3 | €143 | €143 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €486 | - | -€486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,149 | €5,529 | -€3,620 | -39.6% |
| Other operating charges | 640/8 | €1,284 | €524 | -€760 | -59.2% |
| Gross operating margin | 9900 | -€7,729 | -€3,185 | +€4,544 | +58.8% |
| Operating profit (loss) | 9901 | -€18,647 | -€9,238 | +€9,410 | +50.5% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €304 | €277 | -€27 | -8.9% |
| Recurring financial charges | 65 | €304 | €277 | -€27 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,951 | -€9,502 | +€9,449 | +49.9% |
| Income taxes | 67/77 | €234 | €89 | -€146 | -62.2% |
| Profit (loss) for the period | 9904 | -€19,185 | -€9,591 | +€9,595 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,185 | -€9,591 | +€9,595 | +50.0% |
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 14 October 2026 via checked.be.