J'M Services: 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 Services
Largest movements
- Receivables within one year -€9,520
down €9,520 (-27.6%), from €34,503 to €24,983
of which Trade receivables: -€11,685
- Cash +€4,320
up €4,320 (+223%), from €1,941 to €6,262
mainly Receivables within one year (+€9,520) and Other debts (+€7,679)
- Tangible fixed assets -€861
down €861 (-27.6%), from €3,121 to €2,260
of which Plant, machinery and equipment: -€553
- Profit (loss) carried forward -€13,036
down €13,036 (-6.0%), from -€216,852 to -€229,888
- Other debts +€7,679
up €7,679 (+8.1%), from €94,650 to €102,329
- Trade debts -€813
down €813 (-6.8%), from €11,926 to €11,113
- Gross operating margin -€16,009
down €16,009, from €4,398 to -€11,611
- Depreciation -€6,082
down €6,082 (-87.6%), from €6,943 to €861
- Other operating charges -€178
down €178 (-23.0%), from €775 to €597
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 | €42,724 | €36,561 | -€6,163 | -14.4% |
| Fixed assets | 21/28 | €3,621 | €2,760 | -€861 | -23.8% |
| Tangible fixed assets | 22/27 | €3,121 | €2,260 | -€861 | -27.6% |
| Land and buildings | 22 | €1,128 | €1,049 | -€79 | -7.0% |
| Plant, machinery and equipment | 23 | €1,621 | €1,068 | -€553 | -34.1% |
| Furniture and vehicles | 24 | €372 | €142 | -€229 | -61.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €39,103 | €33,801 | -€5,302 | -13.6% |
| Amounts receivable within one year | 40/41 | €34,503 | €24,983 | -€9,520 | -27.6% |
| Trade receivables | 40 | €27,472 | €15,787 | -€11,685 | -42.5% |
| Other amounts receivable | 41 | €7,031 | €9,196 | +€2,165 | +30.8% |
| Cash at bank and in hand | 54/58 | €1,941 | €6,262 | +€4,320 | +223% |
| Deferred charges and accrued income | 490/1 | €2,659 | €2,557 | -€102 | -3.8% |
| Total equity and liabilities | 10/49 | €42,724 | €36,561 | -€6,163 | -14.4% |
| Equity | 10/15 | -€63,852 | -€76,888 | -€13,036 | -20.4% |
| Contributions | 10/11 | €153,000 | €153,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€216,852 | -€229,888 | -€13,036 | -6.0% |
| Amounts payable | 17/49 | €106,576 | €113,449 | +€6,873 | +6.4% |
| Amounts payable within one year | 42/48 | €106,576 | €113,449 | +€6,873 | +6.4% |
| Trade debts | 44 | €11,926 | €11,113 | -€813 | -6.8% |
| Suppliers | 440/4 | €11,926 | €11,113 | -€813 | -6.8% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Other amounts payable | 47/48 | €94,650 | €102,329 | +€7,679 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,943 | €861 | -€6,082 | -87.6% |
| Other operating charges | 640/8 | €775 | €597 | -€178 | -23.0% |
| Gross operating margin | 9900 | €4,398 | -€11,611 | -€16,009 | |
| Operating profit (loss) | 9901 | -€3,320 | -€13,069 | -€9,749 | -294% |
| Financial income | 75/76B | €90 | €116 | +€26 | +28.7% |
| Recurring financial income | 75 | €90 | €116 | +€26 | +28.7% |
| Financial charges | 65/66B | €84 | €83 | -€1 | -1.2% |
| Recurring financial charges | 65 | €84 | €83 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,314 | -€13,036 | -€9,722 | -293% |
| Profit (loss) for the period | 9904 | -€3,314 | -€13,036 | -€9,722 | -293% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,314 | -€13,036 | -€9,722 | -293% |
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 25 October 2026 via checked.be.