JLMED: 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.
JLMED
Largest movements
- Cash +€69,199
up €69,199 (+100%), from €69,192 to €138,391
mainly Net result for the year (+€56,797) and Deferred charges and accrued income (+€14,875)
- Deferred charges and accrued income -€14,875
down €14,875 (-32.1%), from €46,371 to €31,497
- Profit (loss) carried forward +€56,797
up €56,797 (+50.1%), from €113,448 to €170,245
- Financial charges +€1,256
up €1,256 (+111%), from €1,133 to €2,389
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 | €117,545 | €174,350 | +€56,805 | +48.3% |
| Fixed assets | 21/28 | €698 | €1,999 | +€1,301 | +186% |
| Tangible fixed assets | 22/27 | €698 | €1,999 | +€1,301 | +186% |
| Plant, machinery and equipment | 23 | €316 | €210 | -€106 | -33.5% |
| Furniture and vehicles | 24 | €383 | €1,789 | +€1,407 | +368% |
| Current assets | 29/58 | €116,847 | €172,351 | +€55,504 | +47.5% |
| Amounts receivable within one year | 40/41 | €1,284 | €2,463 | +€1,179 | +91.8% |
| Other amounts receivable | 41 | €1,284 | €2,463 | +€1,179 | +91.8% |
| Cash at bank and in hand | 54/58 | €69,192 | €138,391 | +€69,199 | +100% |
| Deferred charges and accrued income | 490/1 | €46,371 | €31,497 | -€14,875 | -32.1% |
| Total equity and liabilities | 10/49 | €117,545 | €174,350 | +€56,805 | +48.3% |
| Equity | 10/15 | €116,448 | €173,245 | +€56,797 | +48.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,448 | €170,245 | +€56,797 | +50.1% |
| Amounts payable | 17/49 | €1,097 | €1,105 | +€8 | +0.8% |
| Amounts payable within one year | 42/48 | €1,097 | €1,105 | +€8 | +0.8% |
| Trade debts | 44 | €1,097 | €1,105 | +€8 | +0.8% |
| Suppliers | 440/4 | €1,097 | €1,105 | +€8 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €678 | -€32 | -4.5% |
| Other operating charges | 640/8 | €53 | - | -€53 | |
| Gross operating margin | 9900 | €78,638 | €79,264 | +€626 | +0.8% |
| Operating profit (loss) | 9901 | €77,875 | €78,586 | +€711 | +0.9% |
| Financial income | 75/76B | €49 | €151 | +€102 | +208% |
| Recurring financial income | 75 | €49 | €151 | +€102 | +208% |
| Financial charges | 65/66B | €1,133 | €2,389 | +€1,256 | +111% |
| Recurring financial charges | 65 | €1,133 | €2,389 | +€1,256 | +111% |
| Profit (loss) for the period before taxes | 9903 | €76,791 | €76,348 | -€443 | -0.6% |
| Income taxes | 67/77 | €19,550 | €19,552 | +€2 | 0.0% |
| Profit (loss) for the period | 9904 | €57,241 | €56,797 | -€445 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €57,241 | €56,797 | -€445 | -0.8% |
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 21 October 2026 via checked.be.