JM CONFORT: 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.
JM CONFORT
Largest movements
- Stocks and contracts -€31,850
down €31,850 (-57.5%), from €55,390 to €23,540
- Cash -€2,222
down €2,222 (-18.9%), from €11,744 to €9,523
mainly Net result for the year (-€27,892) and Trade debts (-€17,898)
- Tangible fixed assets +€741
new in 2025: €741
- Profit (loss) carried forward -€27,892
down €27,892 (-181%), from -€15,402 to -€43,294
- Other debts +€17,963
up €17,963 (+36.0%), from €49,900 to €67,863
- Trade debts -€17,898
no longer reported in 2025 (was €17,898)
- Tax, wage and social debts -€4,916
down €4,916 (-56.2%), from €8,740 to €3,824
- Gross operating margin -€18,620
down €18,620 (-234%), from -€7,951 to -€26,572
- Other operating charges -€1,359
down €1,359 (-61.7%), from €2,201 to €843
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 | €67,135 | €34,392 | -€32,742 | -48.8% |
| Fixed assets | 21/28 | - | €741 | +€741 | |
| Tangible fixed assets | 22/27 | - | €741 | +€741 | |
| Furniture and vehicles | 24 | - | €741 | +€741 | |
| Current assets | 29/58 | €67,135 | €33,651 | -€33,483 | -49.9% |
| Stocks and contracts in progress | 3 | €55,390 | €23,540 | -€31,850 | -57.5% |
| Stocks | 30/36 | €55,390 | €23,540 | -€31,850 | -57.5% |
| Amounts receivable within one year | 40/41 | - | €588 | +€588 | |
| Other amounts receivable | 41 | - | €588 | +€588 | |
| Cash at bank and in hand | 54/58 | €11,744 | €9,523 | -€2,222 | -18.9% |
| Total equity and liabilities | 10/49 | €67,135 | €34,392 | -€32,742 | -48.8% |
| Equity | 10/15 | -€9,402 | -€37,294 | -€27,892 | -297% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,402 | -€43,294 | -€27,892 | -181% |
| Amounts payable | 17/49 | €76,537 | €71,686 | -€4,851 | -6.3% |
| Amounts payable within one year | 42/48 | €76,537 | €71,686 | -€4,851 | -6.3% |
| Trade debts | 44 | €17,898 | - | -€17,898 | |
| Suppliers | 440/4 | €17,898 | - | -€17,898 | |
| Taxes, remuneration and social security | 45 | €8,740 | €3,824 | -€4,916 | -56.2% |
| Taxes | 450/3 | €8,740 | €3,824 | -€4,916 | -56.2% |
| Other amounts payable | 47/48 | €49,900 | €67,863 | +€17,963 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €296 | €366 | +€70 | +23.8% |
| Other operating charges | 640/8 | €2,201 | €843 | -€1,359 | -61.7% |
| Gross operating margin | 9900 | -€7,951 | -€26,572 | -€18,620 | -234% |
| Operating profit (loss) | 9901 | -€10,448 | -€27,780 | -€17,332 | -166% |
| Financial income | 75/76B | €102 | - | -€102 | |
| Recurring financial income | 75 | €102 | - | -€102 | |
| Financial charges | 65/66B | €142 | €111 | -€31 | -21.5% |
| Recurring financial charges | 65 | €142 | €111 | -€31 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,488 | -€27,892 | -€17,404 | -166% |
| Profit (loss) for the period | 9904 | -€10,488 | -€27,892 | -€17,404 | -166% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,488 | -€27,892 | -€17,404 | -166% |
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 18 October 2026 via checked.be.