JM DIFFUSION: what changed
What changed
JM DIFFUSION
NACE 46.499, Wholesale of other household goods
filed annual accounts (NBB)
Net result for the year
-€1,654
2024 · -€35,862+€34,208
Equity
€54,667
2024 · €56,321-€1,654
Cash
€1,916
2024 · €1,474+€442
Balance sheet total
€203,031
2024 · €201,845+€1,186
Largest movements
Assets
- Tangible fixed assets +€4,440
up €4,440 (+32.9%), from €13,513 to €17,953
of which Other tangible fixed assets: +€17,953
- Stocks and contracts -€2,793
down €2,793 (-4.1%), from €68,760 to €65,967
Equity and liabilities
- Trade debts +€6,896
up €6,896 (+1,815%), from €380 to €7,276
- Short-term financial debts -€5,144
down €5,144 (-4.0%), from €130,144 to €125,000
Income statement
- Gross operating margin +€30,295
up €30,295, from -€20,385 to €9,910
- Turnover +€28,135
up €28,135 (+227%), from €12,379 to €40,514
- Financial charges -€12,288
down €12,288 (-99.6%), from €12,332 to €44
- Staff costs +€7,886
up €7,886 (+1,752%), from €450 to €8,336
- Purchases and services -€2,160
down €2,160 (-6.6%), from €32,764 to €30,604
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.
Result 2024
-€35,862
Gross operating margin
+€30,295
Staff costs
-€7,886
Depreciation
-€747
Other operating charges
+€258
Financial charges
+€12,288
Result 2025
-€1,654
raises the resultlowers the result
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.
From operations
+€13,060
Investment
-€7,474
Financing
-€5,144
Cash 2024
€1,474
From operations (derived)
+€13,060
Net result for the year
-€1,654
Depreciation
+€3,034
Stocks and contracts
+€2,793
Receivables within one year
+€903
Trade debts
+€6,896
Tax, wage and social debts
+€1,088
Investment (derived)
-€7,474
Investment in fixed assets (net)
-€7,474
Financing
-€5,144
Short-term financial debts
-€5,144
Cash 2025
€1,916
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,845 | €203,031 | +€1,186 | +0.6% |
| Fixed assets | 21/28 | €17,860 | €22,300 | +€4,440 | +24.9% |
| Tangible fixed assets | 22/27 | €13,513 | €17,953 | +€4,440 | +32.9% |
| Land and buildings | 22 | €13,513 | - | -€13,513 | |
| Other tangible fixed assets | 26 | - | €17,953 | +€17,953 | |
| Financial fixed assets | 28 | €4,347 | €4,347 | = | 0.0% |
| Current assets | 29/58 | €183,985 | €180,731 | -€3,254 | -1.8% |
| Stocks and contracts in progress | 3 | €68,760 | €65,967 | -€2,793 | -4.1% |
| Stocks | 30/36 | €68,760 | €65,967 | -€2,793 | -4.1% |
| Amounts receivable within one year | 40/41 | €113,751 | €112,848 | -€903 | -0.8% |
| Trade receivables | 40 | €80,806 | €80,706 | -€100 | -0.1% |
| Other amounts receivable | 41 | €32,945 | €32,142 | -€803 | -2.4% |
| Cash at bank and in hand | 54/58 | €1,474 | €1,916 | +€442 | +30.0% |
| Total equity and liabilities | 10/49 | €201,845 | €203,031 | +€1,186 | +0.6% |
| Equity | 10/15 | €56,321 | €54,667 | -€1,654 | -2.9% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Capital | 10 | €51,000 | €51,000 | = | 0.0% |
| Issued capital | 100 | €51,000 | €51,000 | = | 0.0% |
| Reserves | 13 | €94,743 | €94,743 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,100 | €5,100 | = | 0.0% |
| Legal reserve | 130 | €5,100 | €5,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,500 | €15,500 | = | 0.0% |
| Distributable reserves | 133 | €74,143 | €74,143 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€89,422 | -€91,076 | -€1,654 | -1.8% |
| Amounts payable | 17/49 | €145,524 | €148,364 | +€2,840 | +2.0% |
| Amounts payable within one year | 42/48 | €145,524 | €148,364 | +€2,840 | +2.0% |
| Financial debts | 43 | €130,144 | €125,000 | -€5,144 | -4.0% |
| Credit institutions | 430/8 | €130,144 | €125,000 | -€5,144 | -4.0% |
| Trade debts | 44 | €380 | €7,276 | +€6,896 | +1,815% |
| Suppliers | 440/4 | €380 | €7,276 | +€6,896 | +1,815% |
| Taxes, remuneration and social security | 45 | - | €1,088 | +€1,088 | |
| Taxes | 450/3 | - | €1,088 | +€1,088 | |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Turnover | 70 | €12,379 | €40,514 | +€28,135 | +227% |
| Goods, raw materials, services and sundry goods | 60/61 | €32,764 | €30,604 | -€2,160 | -6.6% |
| Remuneration, social security and pensions | 62 | €450 | €8,336 | +€7,886 | +1,752% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,287 | €3,034 | +€747 | +32.7% |
| Other operating charges | 640/8 | €408 | €150 | -€258 | -63.2% |
| Gross operating margin | 9900 | -€20,385 | €9,910 | +€30,295 | |
| Operating profit (loss) | 9901 | -€23,530 | -€1,610 | +€21,920 | +93.2% |
| Financial charges | 65/66B | €12,332 | €44 | -€12,288 | -99.6% |
| Recurring financial charges | 65 | €12,332 | €44 | -€12,288 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€35,862 | -€1,654 | +€34,208 | +95.4% |
| Profit (loss) for the period | 9904 | -€35,862 | -€1,654 | +€34,208 | +95.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,862 | -€1,654 | +€34,208 | +95.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.