JM IT Solutions: 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 IT Solutions
Largest movements
- Receivables within one year +€16,361
up €16,361 (+428%), from €3,823 to €20,184
of which Other amounts receivable: +€11,469
- Cash +€5,688
up €5,688 (+63.7%), from €8,924 to €14,612
mainly Net result for the year (+€23,438) and Other debts (+€17,647)
- Tangible fixed assets +€1,794
up €1,794 (+41.8%), from €4,287 to €6,081
of which Furniture and vehicles: +€2,939
- Deferred charges and accrued income -€472
down €472 (-50.5%), from €934 to €462
- Other debts +€17,647
new in 2025: €17,647
- Profit (loss) carried forward +€5,791
up €5,791 (+88.1%), from €6,575 to €12,366
- Gross operating margin +€19,920
up €19,920 (+132%), from €15,057 to €34,977
- Taxes +€3,912
up €3,912 (+133%), from €2,946 to €6,858
- Depreciation +€900
up €900 (+171%), from €528 to €1,428
- Financial charges -€564
down €564 (-32.6%), from €1,730 to €1,166
- Other operating charges +€441
up €441 (+87.7%), from €502 to €943
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 | €17,968 | €41,339 | +€23,371 | +130% |
| Fixed assets | 21/28 | €4,287 | €6,081 | +€1,794 | +41.8% |
| Tangible fixed assets | 22/27 | €4,287 | €6,081 | +€1,794 | +41.8% |
| Plant, machinery and equipment | 23 | €1,145 | €0 | -€1,145 | -100% |
| Furniture and vehicles | 24 | €3,142 | €6,081 | +€2,939 | +93.6% |
| Current assets | 29/58 | €13,681 | €35,257 | +€21,577 | +158% |
| Amounts receivable within one year | 40/41 | €3,823 | €20,184 | +€16,361 | +428% |
| Trade receivables | 40 | €993 | €5,885 | +€4,892 | +493% |
| Other amounts receivable | 41 | €2,830 | €14,299 | +€11,469 | +405% |
| Cash at bank and in hand | 54/58 | €8,924 | €14,612 | +€5,688 | +63.7% |
| Deferred charges and accrued income | 490/1 | €934 | €462 | -€472 | -50.5% |
| Total equity and liabilities | 10/49 | €17,968 | €41,339 | +€23,371 | +130% |
| Equity | 10/15 | €11,575 | €17,366 | +€5,791 | +50.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,575 | €12,366 | +€5,791 | +88.1% |
| Amounts payable | 17/49 | €6,393 | €23,973 | +€17,580 | +275% |
| Amounts payable within one year | 42/48 | €6,393 | €23,973 | +€17,580 | +275% |
| Trade debts | 44 | €640 | €514 | -€125 | -19.6% |
| Suppliers | 440/4 | €640 | €514 | -€125 | -19.6% |
| Taxes, remuneration and social security | 45 | €5,754 | €5,811 | +€58 | +1.0% |
| Taxes | 450/3 | €5,754 | €3,809 | -€1,944 | -33.8% |
| Remuneration and social security | 454/9 | - | €2,002 | +€2,002 | |
| Other amounts payable | 47/48 | - | €17,647 | +€17,647 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €528 | €1,428 | +€900 | +171% |
| Other operating charges | 640/8 | €502 | €943 | +€441 | +87.7% |
| Non-recurring operating charges | 66A | - | €1,145 | +€1,145 | |
| Gross operating margin | 9900 | €15,057 | €34,977 | +€19,920 | +132% |
| Operating profit (loss) | 9901 | €14,026 | €31,460 | +€17,434 | +124% |
| Financial income | 75/76B | €8 | €2 | -€7 | -82.0% |
| Recurring financial income | 75 | €8 | €2 | -€7 | -82.0% |
| Financial charges | 65/66B | €1,730 | €1,166 | -€564 | -32.6% |
| Recurring financial charges | 65 | €1,730 | €1,166 | -€564 | -32.6% |
| Profit (loss) for the period before taxes | 9903 | €12,305 | €30,296 | +€17,991 | +146% |
| Income taxes | 67/77 | €2,946 | €6,858 | +€3,912 | +133% |
| Profit (loss) for the period | 9904 | €9,359 | €23,438 | +€14,079 | +150% |
| Profit (loss) for the period to be appropriated | 9905 | €9,359 | €23,438 | +€14,079 | +150% |
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 22 October 2026 via checked.be.