JM-ENTERPRISES: 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-ENTERPRISES
Largest movements
- Cash -€270
down €270 (-41.5%), from €651 to €381
mainly Net result for the year (-€864) and Receivables within one year (-€75)
- Profit (loss) carried forward -€864
down €864 (-44.8%), from -€1,926 to -€2,790
- Trade debts +€368
new in 2025: €368
- Other debts +€300
up €300 (+1.6%), from €19,110 to €19,410
- Gross operating margin +€308
up €308 (+43.5%), from -€709 to -€401
- Other operating charges -€197
down €197 (-33.7%), from €584 to €387
- Financial charges +€41
up €41 (+117%), from €35 to €76
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 | €19,184 | €18,988 | -€195 | -1.0% |
| Fixed assets | 21/28 | €18,200 | €18,200 | = | 0.0% |
| Financial fixed assets | 28 | €18,200 | €18,200 | = | 0.0% |
| Current assets | 29/58 | €984 | €788 | -€195 | -19.9% |
| Amounts receivable within one year | 40/41 | €333 | €408 | +€75 | +22.5% |
| Other amounts receivable | 41 | €333 | €408 | +€75 | +22.5% |
| Cash at bank and in hand | 54/58 | €651 | €381 | -€270 | -41.5% |
| Total equity and liabilities | 10/49 | €19,184 | €18,988 | -€195 | -1.0% |
| Equity | 10/15 | €74 | -€790 | -€864 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,926 | -€2,790 | -€864 | -44.8% |
| Amounts payable | 17/49 | €19,110 | €19,778 | +€668 | +3.5% |
| Amounts payable within one year | 42/48 | €19,110 | €19,778 | +€668 | +3.5% |
| Trade debts | 44 | - | €368 | +€368 | |
| Suppliers | 440/4 | - | €368 | +€368 | |
| Other amounts payable | 47/48 | €19,110 | €19,410 | +€300 | +1.6% |
| Other operating charges | 640/8 | €584 | €387 | -€197 | -33.7% |
| Gross operating margin | 9900 | -€709 | -€401 | +€308 | +43.5% |
| Operating profit (loss) | 9901 | -€1,293 | -€788 | +€505 | +39.1% |
| Financial charges | 65/66B | €35 | €76 | +€41 | +117% |
| Recurring financial charges | 65 | €35 | €76 | +€41 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€1,328 | -€864 | +€464 | +35.0% |
| Profit (loss) for the period | 9904 | -€1,328 | -€864 | +€464 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,328 | -€864 | +€464 | +35.0% |
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 13 October 2026 via checked.be.