JM+ Cleaning: 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.
What changed
JM+ Cleaning
NACE 81.210, General cleaning of buildings
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€755,241
2024 · €656,077+€99,164
Equity
€2.0m
2024 · €2.8m-€786,837
Cash
€402,421
2024 · €701,513-€299,093
Balance sheet total
€6.0m
2024 · €5.6m+€442,166
Largest movements
Assets
- Tangible fixed assets +€802,167
up €802,167 (+30.3%), from €2.7m to €3.5m
of which Land and buildings: +€864,118
- Receivables after one year -€778,935
no longer reported in 2025 (was €778,935)
- Receivables within one year +€754,078
up €754,078 (+62.4%), from €1.2m to €2.0m
of which Other amounts receivable: +€702,554
- Cash -€299,093
down €299,093 (-42.6%), from €701,513 to €402,421
mainly Contributions, distributions and other (-€1.5m) and Investment in fixed assets (net) (-€1.2m)
Equity and liabilities
- Other debts +€1.3m
up €1.3m (+24,329%), from €5,526 to €1.4m
- Profit (loss) carried forward -€700,759
down €700,759 (-26.3%), from €2.7m to €2.0m
- Debts after one year -€138,935
down €138,935 (-8.0%), from €1.7m to €1.6m
- Reserves -€86,078
down €86,078 (-77.5%), from €111,055 to €24,977
Income statement
- Gross operating margin +€333,242
up €333,242 (+21.1%), from €1.6m to €1.9m
- Staff costs +€118,452
up €118,452 (+31.5%), from €375,858 to €494,311
- Depreciation +€96,964
up €96,964 (+36.9%), from €262,459 to €359,423
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.
Result 2024
€656,077
Gross operating margin
+€333,242
Staff costs
-€118,452
Depreciation
-€96,964
Provisions
-€565
Other operating charges
-€2,142
Other operating items
+€10,439
Financial income
+€6,492
Financial charges
-€14,180
Taxes
-€18,706
Result 2025
€755,241
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.5m
Investment
-€1.2m
Financing
-€1.6m
Cash 2024
€701,513
From operations (derived)
+€2.5m
Net result for the year
+€755,241
Depreciation
+€359,423
Receivables after one year
+€778,935
Stocks and contracts
+€23,128
Receivables within one year
-€754,078
Deferred charges and accrued income
+€12,924
Trade debts
-€28,594
Tax, wage and social debts
-€42,520
Other debts
+€1.3m
Accrued charges and deferred income
+€5,281
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€1.2m
Financing
-€1.6m
Debts after one year
-€138,935
Current portion of long-term debt
+€56,536
Short-term financial debts
+€32,761
Contributions, distributions and other
-€1.5m
Cash 2025
€402,421
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,578,012 | €6,020,177 | +€442,166 | +7.9% |
| Fixed assets | 21/28 | €2,652,542 | €3,454,709 | +€802,167 | +30.2% |
| Tangible fixed assets | 22/27 | €2,651,037 | €3,453,204 | +€802,167 | +30.3% |
| Land and buildings | 22 | €1,622,213 | €2,486,331 | +€864,118 | +53.3% |
| Plant, machinery and equipment | 23 | €267,207 | €324,255 | +€57,048 | +21.3% |
| Furniture and vehicles | 24 | €634,887 | €545,585 | -€89,302 | -14.1% |
| Leasing and similar rights | 25 | €118,165 | €92,528 | -€25,637 | -21.7% |
| Other tangible fixed assets | 26 | €8,566 | €4,506 | -€4,060 | -47.4% |
| Financial fixed assets | 28 | €1,505 | €1,505 | = | 0.0% |
| Current assets | 29/58 | €2,925,469 | €2,565,468 | -€360,001 | -12.3% |
| Amounts receivable after more than one year | 29 | €778,935 | - | -€778,935 | |
| Trade receivables | 290 | €778,935 | - | -€778,935 | |
| Stocks and contracts in progress | 3 | €164,417 | €141,289 | -€23,128 | -14.1% |
| Stocks | 30/36 | €164,417 | €141,289 | -€23,128 | -14.1% |
| Amounts receivable within one year | 40/41 | €1,207,670 | €1,961,748 | +€754,078 | +62.4% |
| Trade receivables | 40 | €678,992 | €730,516 | +€51,524 | +7.6% |
| Other amounts receivable | 41 | €528,678 | €1,231,232 | +€702,554 | +133% |
| Cash at bank and in hand | 54/58 | €701,513 | €402,421 | -€299,093 | -42.6% |
| Deferred charges and accrued income | 490/1 | €72,934 | €60,010 | -€12,924 | -17.7% |
| Total equity and liabilities | 10/49 | €5,578,012 | €6,020,177 | +€442,166 | +7.9% |
| Equity | 10/15 | €2,825,669 | €2,038,833 | -€786,837 | -27.8% |
| Contributions | 10/11 | €50,600 | €50,600 | = | 0.0% |
| Reserves | 13 | €111,055 | €24,977 | -€86,078 | -77.5% |
| Distributable reserves | 133 | €111,055 | €24,977 | -€86,078 | -77.5% |
| Profit (loss) carried forward | 14 | €2,664,015 | €1,963,256 | -€700,759 | -26.3% |
| Amounts payable | 17/49 | €2,752,342 | €3,981,345 | +€1.2m | +44.7% |
| Amounts payable after more than one year | 17 | €1,745,366 | €1,606,432 | -€138,935 | -8.0% |
| Financial debts | 170/4 | €1,745,366 | €1,606,432 | -€138,935 | -8.0% |
| Amounts payable within one year | 42/48 | €968,368 | €2,331,024 | +€1.4m | +141% |
| Current portion of amounts payable after more than one year | 42 | €270,951 | €327,487 | +€56,536 | +20.9% |
| Financial debts | 43 | €75,626 | €108,387 | +€32,761 | +43.3% |
| Other loans | 439 | €75,626 | €108,387 | +€32,761 | +43.3% |
| Trade debts | 44 | €523,994 | €495,400 | -€28,594 | -5.5% |
| Suppliers | 440/4 | €523,994 | €495,400 | -€28,594 | -5.5% |
| Taxes, remuneration and social security | 45 | €92,271 | €49,751 | -€42,520 | -46.1% |
| Taxes | 450/3 | €69,384 | €6,795 | -€62,589 | -90.2% |
| Remuneration and social security | 454/9 | €22,887 | €42,956 | +€20,069 | +87.7% |
| Other amounts payable | 47/48 | €5,526 | €1,350,000 | +€1.3m | +24,329% |
| Accrued charges and deferred income | 492/3 | €38,608 | €43,889 | +€5,281 | +13.7% |
| Non-recurring operating income | 76A | - | €9,749 | +€9,749 | |
| Remuneration, social security and pensions | 62 | €375,858 | €494,311 | +€118,452 | +31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €262,459 | €359,423 | +€96,964 | +36.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€565 | - | +€565 | |
| Other operating charges | 640/8 | €8,863 | €11,005 | +€2,142 | +24.2% |
| Non-recurring operating charges | 66A | €27,666 | €17,227 | -€10,439 | -37.7% |
| Gross operating margin | 9900 | €1,576,833 | €1,910,075 | +€333,242 | +21.1% |
| Operating profit (loss) | 9901 | €902,552 | €1,028,110 | +€125,558 | +13.9% |
| Financial income | 75/76B | €27,087 | €33,579 | +€6,492 | +24.0% |
| Recurring financial income | 75 | €27,087 | €33,579 | +€6,492 | +24.0% |
| Financial charges | 65/66B | €58,061 | €72,240 | +€14,180 | +24.4% |
| Recurring financial charges | 65 | €57,496 | €72,240 | +€14,744 | +25.6% |
| Non-recurring financial charges | 66B | €565 | - | -€565 | |
| Profit (loss) for the period before taxes | 9903 | €871,578 | €989,448 | +€117,870 | +13.5% |
| Income taxes | 67/77 | €215,501 | €234,207 | +€18,706 | +8.7% |
| Profit (loss) for the period | 9904 | €656,077 | €755,241 | +€99,164 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €656,077 | €755,241 | +€99,164 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.