JM DATA ENGINEERING: 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 DATA ENGINEERING
Largest movements
- Cash +€7,963
up €7,963 (+20.0%), from €39,870 to €47,833
mainly Net result for the year (+€38,682) and Receivables within one year (+€6,596)
- Receivables within one year -€6,596
down €6,596 (-31.9%), from €20,655 to €14,058
of which Other amounts receivable: -€5,823
- Tangible fixed assets -€4,271
down €4,271 (-58.9%), from €7,256 to €2,984
- Other debts -€2,069
down €2,069 (-4.1%), from €50,945 to €48,876
- Tax, wage and social debts -€1,113
down €1,113 (-9.5%), from €11,664 to €10,551
- Gross operating margin -€5,097
down €5,097 (-8.6%), from €59,167 to €54,070
- Taxes -€1,277
down €1,277 (-10.6%), from €12,015 to €10,738
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 | €67,780 | €64,876 | -€2,904 | -4.3% |
| Fixed assets | 21/28 | €7,256 | €2,984 | -€4,271 | -58.9% |
| Tangible fixed assets | 22/27 | €7,256 | €2,984 | -€4,271 | -58.9% |
| Furniture and vehicles | 24 | €7,256 | €2,984 | -€4,271 | -58.9% |
| Current assets | 29/58 | €60,524 | €61,891 | +€1,367 | +2.3% |
| Amounts receivable within one year | 40/41 | €20,655 | €14,058 | -€6,596 | -31.9% |
| Trade receivables | 40 | €13,570 | €12,797 | -€773 | -5.7% |
| Other amounts receivable | 41 | €7,084 | €1,262 | -€5,823 | -82.2% |
| Cash at bank and in hand | 54/58 | €39,870 | €47,833 | +€7,963 | +20.0% |
| Total equity and liabilities | 10/49 | €67,780 | €64,876 | -€2,904 | -4.3% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €62,780 | €59,876 | -€2,904 | -4.6% |
| Amounts payable within one year | 42/48 | €62,780 | €59,876 | -€2,904 | -4.6% |
| Trade debts | 44 | €170 | €449 | +€278 | +163% |
| Suppliers | 440/4 | €170 | €449 | +€278 | +163% |
| Taxes, remuneration and social security | 45 | €11,664 | €10,551 | -€1,113 | -9.5% |
| Taxes | 450/3 | €11,664 | €10,551 | -€1,113 | -9.5% |
| Other amounts payable | 47/48 | €50,945 | €48,876 | -€2,069 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €4,271 | +€87 | +2.1% |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €59,167 | €54,070 | -€5,097 | -8.6% |
| Operating profit (loss) | 9901 | €54,698 | €49,504 | -€5,194 | -9.5% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €124 | €84 | -€40 | -32.4% |
| Recurring financial charges | 65 | €124 | €84 | -€40 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €54,593 | €49,420 | -€5,173 | -9.5% |
| Income taxes | 67/77 | €12,015 | €10,738 | -€1,277 | -10.6% |
| Profit (loss) for the period | 9904 | €42,578 | €38,682 | -€3,896 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,578 | €38,682 | -€3,896 | -9.2% |
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 17 October 2026 via checked.be.