JMB AERO: 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.
JMB AERO
Largest movements
- Financial fixed assets +€210,089
up €210,089 (+42.8%), from €491,050 to €701,139
- Deferred charges and accrued income +€36,236
up €36,236 (+43.7%), from €82,999 to €119,235
- Receivables within one year +€29,290
up €29,290 (+4.8%), from €615,560 to €644,850
of which Other amounts receivable: +€59,290
- Cash +€21,950
up €21,950 (+26,054%), from €84 to €22,035
mainly Net result for the year (+€1.4m) and Tax, wage and social debts (+€280,847)
- Tax, wage and social debts +€280,847
up €280,847 (+3,680%), from €7,632 to €288,478
- Other debts +€45,978
up €45,978 (+7.5%), from €610,146 to €656,124
- Trade debts -€42,302
down €42,302 (-26.7%), from €158,631 to €116,328
- Financial income +€1.4m
up €1.4m (+5,758%), from €24,313 to €1.4m
- Gross operating margin +€22,399
up €22,399 (+367%), from €6,101 to €28,500
- Financial charges +€14,610
up €14,610 (+107%), from €13,608 to €28,219
- Depreciation +€4,393
up €4,393 (+30.5%), from €14,384 to €18,777
- Taxes +€1,949
up €1,949 (+6,074%), from €32 to €1,981
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 | €1,462,886 | €1,750,070 | +€287,184 | +19.6% |
| Fixed assets | 21/28 | €764,244 | €963,950 | +€199,707 | +26.1% |
| Intangible fixed assets | 21 | €22,746 | €25,754 | +€3,008 | +13.2% |
| Tangible fixed assets | 22/27 | €250,447 | €237,057 | -€13,390 | -5.3% |
| Land and buildings | 22 | €250,447 | €237,057 | -€13,390 | -5.3% |
| Financial fixed assets | 28 | €491,050 | €701,139 | +€210,089 | +42.8% |
| Current assets | 29/58 | €698,643 | €786,120 | +€87,477 | +12.5% |
| Amounts receivable within one year | 40/41 | €615,560 | €644,850 | +€29,290 | +4.8% |
| Trade receivables | 40 | €30,000 | - | -€30,000 | |
| Other amounts receivable | 41 | €585,560 | €644,850 | +€59,290 | +10.1% |
| Cash at bank and in hand | 54/58 | €84 | €22,035 | +€21,950 | +26,054% |
| Deferred charges and accrued income | 490/1 | €82,999 | €119,235 | +€36,236 | +43.7% |
| Total equity and liabilities | 10/49 | €1,462,886 | €1,750,070 | +€287,184 | +19.6% |
| Equity | 10/15 | €685,380 | €689,000 | +€3,620 | +0.5% |
| Contributions | 10/11 | €602,000 | €602,000 | = | 0.0% |
| Capital | 10 | €602,000 | €602,000 | = | 0.0% |
| Issued capital | 100 | €602,000 | €602,000 | = | 0.0% |
| Reserves | 13 | €83,380 | €87,000 | +€3,620 | +4.3% |
| Non-distributable reserves | 130/1 | €7,684 | €60,200 | +€52,516 | +683% |
| Legal reserve | 130 | €7,684 | €60,200 | +€52,516 | +683% |
| Distributable reserves | 133 | €75,696 | €26,800 | -€48,897 | -64.6% |
| Amounts payable | 17/49 | €777,507 | €1,061,070 | +€283,564 | +36.5% |
| Amounts payable within one year | 42/48 | €776,408 | €1,060,931 | +€284,523 | +36.6% |
| Trade debts | 44 | €158,631 | €116,328 | -€42,302 | -26.7% |
| Suppliers | 440/4 | €158,631 | €116,328 | -€42,302 | -26.7% |
| Taxes, remuneration and social security | 45 | €7,632 | €288,478 | +€280,847 | +3,680% |
| Taxes | 450/3 | €7,632 | €288,478 | +€280,847 | +3,680% |
| Other amounts payable | 47/48 | €610,146 | €656,124 | +€45,978 | +7.5% |
| Accrued charges and deferred income | 492/3 | €1,098 | €139 | -€959 | -87.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,384 | €18,777 | +€4,393 | +30.5% |
| Other operating charges | 640/8 | €140 | €140 | = | 0.0% |
| Gross operating margin | 9900 | €6,101 | €28,500 | +€22,399 | +367% |
| Operating profit (loss) | 9901 | -€8,423 | €9,583 | +€18,006 | |
| Financial income | 75/76B | €24,313 | €1,424,236 | +€1.4m | +5,758% |
| Recurring financial income | 75 | €24,313 | €1,424,236 | +€1.4m | +5,758% |
| Financial charges | 65/66B | €13,608 | €28,219 | +€14,610 | +107% |
| Recurring financial charges | 65 | €13,608 | €28,219 | +€14,610 | +107% |
| Profit (loss) for the period before taxes | 9903 | €2,281 | €1,405,601 | +€1.4m | +61,517% |
| Income taxes | 67/77 | €32 | €1,981 | +€1,949 | +6,074% |
| Profit (loss) for the period | 9904 | €2,249 | €1,403,620 | +€1.4m | +62,308% |
| Profit (loss) for the period to be appropriated | 9905 | €2,249 | €1,403,620 | +€1.4m | +62,308% |
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 15 October 2026 via checked.be.