JFMP: what changed
Two fiscal 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.
JFMP
Largest movements
- Receivables after one year +€796,000
up €796,000 (+64.6%), from €1.2m to €2.0m
- Cash +€201,144
up €201,144 (+169.7%), from €118,498 to €319,642
mainly Debts after one year (+€1.0m)
- Debts after one year +€1.0m
up €1.0m (+72.7%), from €1.4m to €2.4m
- Gross operating margin +€3,601
no longer reported in 2025 (was -€3,601)
- Financial charges -€2,728
down €2,728 (-36.7%), from €7,429 to €4,701
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.
Cash bridge derived
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 | €1,374,881 | €2,372,025 | +€997,144 | +72.5% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €1,349,881 | €2,347,025 | +€997,144 | +73.9% |
| Amounts receivable after more than one year | 29 | €1,231,383 | €2,027,383 | +€796,000 | +64.6% |
| Trade receivables | 290 | €1,231,383 | €2,027,383 | +€796,000 | +64.6% |
| Cash at bank and in hand | 54/58 | €118,498 | €319,642 | +€201,144 | +169.7% |
| Total equity and liabilities | 10/49 | €1,374,881 | €2,372,025 | +€997,144 | +72.5% |
| Equity | 10/15 | -€3,248 | -€8,337 | -€5,089 | -156.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,248 | -€18,337 | -€5,089 | -38.4% |
| Amounts payable | 17/49 | €1,378,129 | €2,380,362 | +€1.0m | +72.7% |
| Amounts payable after more than one year | 17 | €1,378,129 | €2,380,362 | +€1.0m | +72.7% |
| Financial debts | 170/4 | €1,378,129 | €2,380,362 | +€1.0m | +72.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€3,601 | - | +€3,601 | |
| Operating profit (loss) | 9901 | -€3,986 | -€387 | +€3,598 | +90.3% |
| Financial charges | 65/66B | €7,429 | €4,701 | -€2,728 | -36.7% |
| Recurring financial charges | 65 | €7,429 | €4,701 | -€2,728 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,415 | -€5,089 | +€6,326 | +55.4% |
| Profit (loss) for the period | 9904 | -€11,415 | -€5,089 | +€6,326 | +55.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,415 | -€5,089 | +€6,326 | +55.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.