JM Bedrijfsrevisor: what changed
JM Bedrijfsrevisor
Largest movements
- Cash +€118,381
up €118,381 (+168%), from €70,415 to €188,796
mainly Net result for the year (+€94,032) and Tax, wage and social debts (+€25,384)
- Reserves +€93,232
up €93,232 (+156%), from €59,764 to €152,996
- Tax, wage and social debts +€25,384
up €25,384 (+108%), from €23,595 to €48,979
- Gross operating margin +€43,371
up €43,371 (+55.5%), from €78,202 to €121,573
- Taxes +€9,728
up €9,728 (+63.3%), from €15,374 to €25,103
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,183 | €205,873 | +€118,690 | +136% |
| Current assets | 29/58 | €87,183 | €205,873 | +€118,690 | +136% |
| Amounts receivable within one year | 40/41 | €15,748 | €16,057 | +€309 | +2.0% |
| Trade receivables | 40 | €15,748 | €16,057 | +€309 | +2.0% |
| Cash at bank and in hand | 54/58 | €70,415 | €188,796 | +€118,381 | +168% |
| Deferred charges and accrued income | 490/1 | €1,021 | €1,021 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,183 | €205,873 | +€118,690 | +136% |
| Equity | 10/15 | €60,764 | €153,996 | +€93,232 | +153% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €59,764 | €152,996 | +€93,232 | +156% |
| Distributable reserves | 133 | €59,764 | €152,996 | +€93,232 | +156% |
| Amounts payable | 17/49 | €26,419 | €51,877 | +€25,457 | +96.4% |
| Amounts payable within one year | 42/48 | €26,122 | €51,877 | +€25,754 | +98.6% |
| Trade debts | 44 | €1,510 | €1,863 | +€353 | +23.4% |
| Suppliers | 440/4 | €1,510 | €1,863 | +€353 | +23.4% |
| Taxes, remuneration and social security | 45 | €23,595 | €48,979 | +€25,384 | +108% |
| Taxes | 450/3 | €23,595 | €48,979 | +€25,384 | +108% |
| Other amounts payable | 47/48 | €1,017 | €1,035 | +€18 | +1.7% |
| Accrued charges and deferred income | 492/3 | €297 | - | -€297 | |
| Gross operating margin | 9900 | €78,202 | €121,573 | +€43,371 | +55.5% |
| Operating profit (loss) | 9901 | €78,202 | €121,573 | +€43,371 | +55.5% |
| Financial income | 75/76B | €2 | €535 | +€533 | +28,489% |
| Recurring financial income | 75 | €2 | €535 | +€533 | +28,489% |
| Financial charges | 65/66B | €2,226 | €2,973 | +€747 | +33.5% |
| Recurring financial charges | 65 | €2,226 | €2,973 | +€747 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €75,978 | €119,135 | +€43,158 | +56.8% |
| Income taxes | 67/77 | €15,374 | €25,103 | +€9,728 | +63.3% |
| Profit (loss) for the period | 9904 | €60,603 | €94,032 | +€33,429 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | €60,603 | €94,032 | +€33,429 | +55.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.