JGM.io: 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.
JGM.io
Largest movements
- Receivables within one year +€5,927
up €5,927 (+34.1%), from €17,400 to €23,327
of which Other amounts receivable: +€4,801
- Tangible fixed assets -€349
down €349 (-44.8%), from €778 to €430
- Debts after one year +€10,000
new in 2025: €10,000
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Profit (loss) carried forward +€2,492
up €2,492 (+65.6%), from €3,798 to €6,290
- Tax, wage and social debts +€2,374
new in 2025: €2,374
- Short-term financial debts +€1,543
new in 2025: €1,543
- Gross operating margin -€1,885
down €1,885 (-29.1%), from €6,483 to €4,598
- Taxes -€1,040
down €1,040 (-61.9%), from €1,680 to €640
- Financial charges +€108
up €108 (+21.4%), from €505 to €613
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 | €18,385 | €23,757 | +€5,372 | +29.2% |
| Fixed assets | 21/28 | €778 | €430 | -€349 | -44.8% |
| Tangible fixed assets | 22/27 | €778 | €430 | -€349 | -44.8% |
| Furniture and vehicles | 24 | €778 | €430 | -€349 | -44.8% |
| Current assets | 29/58 | €17,606 | €23,327 | +€5,720 | +32.5% |
| Amounts receivable within one year | 40/41 | €17,400 | €23,327 | +€5,927 | +34.1% |
| Trade receivables | 40 | - | €1,126 | +€1,126 | |
| Other amounts receivable | 41 | €17,400 | €22,201 | +€4,801 | +27.6% |
| Cash at bank and in hand | 54/58 | €9 | - | -€9 | |
| Deferred charges and accrued income | 490/1 | €197 | - | -€197 | |
| Total equity and liabilities | 10/49 | €18,385 | €23,757 | +€5,372 | +29.2% |
| Equity | 10/15 | €5,898 | €8,390 | +€2,492 | +42.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,798 | €6,290 | +€2,492 | +65.6% |
| Amounts payable | 17/49 | €12,487 | €15,367 | +€2,880 | +23.1% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Financial debts | 170/4 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €12,487 | €5,367 | -€7,120 | -57.0% |
| Financial debts | 43 | - | €1,543 | +€1,543 | |
| Credit institutions | 430/8 | - | €1,543 | +€1,543 | |
| Trade debts | 44 | €2,487 | €1,450 | -€1,037 | -41.7% |
| Suppliers | 440/4 | €2,487 | €1,450 | -€1,037 | -41.7% |
| Taxes, remuneration and social security | 45 | - | €2,374 | +€2,374 | |
| Taxes | 450/3 | - | €2,374 | +€2,374 | |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | €3,000 | - | -€3,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €349 | +€0 | 0.0% |
| Other operating charges | 640/8 | €509 | €505 | -€4 | -0.8% |
| Gross operating margin | 9900 | €6,483 | €4,598 | -€1,885 | -29.1% |
| Operating profit (loss) | 9901 | €5,625 | €3,744 | -€1,882 | -33.4% |
| Financial income | 75/76B | €6 | €1 | -€5 | -76.6% |
| Recurring financial income | 75 | €6 | €1 | -€5 | -76.6% |
| Financial charges | 65/66B | €505 | €613 | +€108 | +21.4% |
| Recurring financial charges | 65 | €505 | €613 | +€108 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €5,126 | €3,132 | -€1,994 | -38.9% |
| Income taxes | 67/77 | €1,680 | €640 | -€1,040 | -61.9% |
| Profit (loss) for the period | 9904 | €3,446 | €2,492 | -€954 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,446 | €2,492 | -€954 | -27.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.