JMA 1985 Management: 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.
JMA 1985 Management
Largest movements
- Cash +€168,616
up €168,616 (+3,445%), from €4,895 to €173,511
mainly Net result for the year (+€122,335) and Tax, wage and social debts (+€49,955)
- Receivables within one year +€40,000
new in 2025: €40,000
- Profit (loss) carried forward +€122,335
up €122,335, from -€650 to €121,685
- Tax, wage and social debts +€49,955
new in 2025: €49,955
of which Taxes: +€46,955
- Trade debts +€36,360
up €36,360 (+2,286%), from €1,591 to €37,951
- Gross operating margin +€159,299
up €159,299, from -€236 to €159,064
- Taxes +€36,215
new in 2025: €36,215
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 | €5,941 | €214,616 | +€208,676 | +3,513% |
| Formation expenses | 20 | €1,046 | €688 | -€358 | -34.2% |
| Current assets | 29/58 | €4,895 | €213,928 | +€209,033 | +4,271% |
| Amounts receivable within one year | 40/41 | - | €40,000 | +€40,000 | |
| Trade receivables | 40 | - | €40,000 | +€40,000 | |
| Cash at bank and in hand | 54/58 | €4,895 | €173,511 | +€168,616 | +3,445% |
| Deferred charges and accrued income | 490/1 | - | €417 | +€417 | |
| Total equity and liabilities | 10/49 | €5,941 | €214,616 | +€208,676 | +3,513% |
| Equity | 10/15 | €4,350 | €126,685 | +€122,335 | +2,812% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€650 | €121,685 | +€122,335 | |
| Amounts payable | 17/49 | €1,591 | €87,931 | +€86,341 | +5,429% |
| Amounts payable within one year | 42/48 | €1,591 | €87,931 | +€86,341 | +5,429% |
| Trade debts | 44 | €1,591 | €37,951 | +€36,360 | +2,286% |
| Suppliers | 440/4 | €1,591 | €37,951 | +€36,360 | +2,286% |
| Taxes, remuneration and social security | 45 | - | €49,955 | +€49,955 | |
| Taxes | 450/3 | - | €46,955 | +€46,955 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €358 | +€331 | +1,228% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Gross operating margin | 9900 | -€236 | €159,064 | +€159,299 | |
| Operating profit (loss) | 9901 | -€650 | €158,706 | +€159,356 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €158 | +€158 | |
| Recurring financial charges | 65 | - | €158 | +€158 | |
| Profit (loss) for the period before taxes | 9903 | -€650 | €158,550 | +€159,200 | |
| Income taxes | 67/77 | - | €36,215 | +€36,215 | |
| Profit (loss) for the period | 9904 | -€650 | €122,335 | +€122,985 | |
| Profit (loss) for the period to be appropriated | 9905 | -€650 | €122,335 | +€122,985 |
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.