JM COMPTA: 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.
JM COMPTA
Largest movements
- Cash +€7,487
up €7,487 (+67.4%), from €11,115 to €18,602
mainly Other debts (+€5,511) and Receivables within one year (+€4,109)
- Receivables within one year -€4,109
down €4,109 (-25.8%), from €15,950 to €11,840
of which Trade receivables: -€4,272
- Tangible fixed assets -€459
down €459 (-10.8%), from €4,248 to €3,789
of which Plant, machinery and equipment: -€620
- Other debts +€5,511
up €5,511 (+127.6%), from €4,320 to €9,831
- Trade debts -€2,106
down €2,106 (-26.4%), from €7,989 to €5,883
- Tax, wage and social debts -€635
down €635 (-30.9%), from €2,052 to €1,417
- Taxes -€764
down €764 (-59.7%), from €1,279 to €515
- Gross operating margin -€392
down €392 (-7.0%), from €5,615 to €5,223
- Depreciation +€93
up €93 (+4.4%), from €2,101 to €2,194
- Financial charges -€80
down €80 (-13.5%), from €591 to €511
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 | €32,404 | €35,407 | +€3,003 | +9.3% |
| Fixed assets | 21/28 | €4,248 | €3,789 | -€459 | -10.8% |
| Tangible fixed assets | 22/27 | €4,248 | €3,789 | -€459 | -10.8% |
| Plant, machinery and equipment | 23 | €2,135 | €1,515 | -€620 | -29.0% |
| Furniture and vehicles | 24 | €2,113 | €2,274 | +€161 | +7.6% |
| Current assets | 29/58 | €28,155 | €31,617 | +€3,462 | +12.3% |
| Amounts receivable within one year | 40/41 | €15,950 | €11,840 | -€4,109 | -25.8% |
| Trade receivables | 40 | €4,950 | €677 | -€4,272 | -86.3% |
| Other amounts receivable | 41 | €11,000 | €11,163 | +€163 | +1.5% |
| Cash at bank and in hand | 54/58 | €11,115 | €18,602 | +€7,487 | +67.4% |
| Deferred charges and accrued income | 490/1 | €1,091 | €1,175 | +€84 | +7.7% |
| Total equity and liabilities | 10/49 | €32,404 | €35,407 | +€3,003 | +9.3% |
| Equity | 10/15 | €18,043 | €18,275 | +€232 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€557 | -€325 | +€232 | +41.7% |
| Amounts payable | 17/49 | €14,361 | €17,131 | +€2,771 | +19.3% |
| Amounts payable within one year | 42/48 | €14,361 | €17,131 | +€2,771 | +19.3% |
| Trade debts | 44 | €7,989 | €5,883 | -€2,106 | -26.4% |
| Suppliers | 440/4 | €7,989 | €5,883 | -€2,106 | -26.4% |
| Taxes, remuneration and social security | 45 | €2,052 | €1,417 | -€635 | -30.9% |
| Taxes | 450/3 | €2,052 | €1,417 | -€635 | -30.9% |
| Other amounts payable | 47/48 | €4,320 | €9,831 | +€5,511 | +127.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,101 | €2,194 | +€93 | +4.4% |
| Other operating charges | 640/8 | €1,565 | €1,615 | +€50 | +3.2% |
| Non-recurring operating charges | 66A | - | €156 | +€156 | |
| Gross operating margin | 9900 | €5,615 | €5,223 | -€392 | -7.0% |
| Operating profit (loss) | 9901 | €1,948 | €1,258 | -€690 | -35.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €591 | €511 | -€80 | -13.5% |
| Recurring financial charges | 65 | €591 | €511 | -€80 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €1,357 | €747 | -€610 | -45.0% |
| Income taxes | 67/77 | €1,279 | €515 | -€764 | -59.7% |
| Profit (loss) for the period | 9904 | €78 | €232 | +€154 | +196.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78 | €232 | +€154 | +196.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.