JMB ASSETS & 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.
JMB ASSETS & MANAGEMENT
Largest movements
- Receivables within one year -€8,462
down €8,462 (-44.1%), from €19,187 to €10,725
- Cash +€6,911
up €6,911 (+26.2%), from €26,418 to €33,330
mainly Receivables within one year (+€8,462) and Other debts (+€1,358)
- Tangible fixed assets +€1,454
new in 2025: €1,454
- Profit (loss) carried forward -€1,727
down €1,727 (-12.2%), from -€14,121 to -€15,849
- Other debts +€1,358
up €1,358 (+60.8%), from €2,235 to €3,593
- Financial charges -€3,700
down €3,700 (-91.5%), from €4,045 to €345
of which Non-recurring financial charges: -€4,000
- Other operating charges +€754
up €754 (+196%), from €384 to €1,138
- Depreciation +€544
new in 2025: €544
- Gross operating margin -€495
down €495 (-62.3%), from €795 to €300
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 | €45,605 | €45,508 | -€96 | -0.2% |
| Fixed assets | 21/28 | - | €1,454 | +€1,454 | |
| Tangible fixed assets | 22/27 | - | €1,454 | +€1,454 | |
| Furniture and vehicles | 24 | - | €1,454 | +€1,454 | |
| Current assets | 29/58 | €45,605 | €44,055 | -€1,550 | -3.4% |
| Amounts receivable within one year | 40/41 | €19,187 | €10,725 | -€8,462 | -44.1% |
| Other amounts receivable | 41 | €19,187 | €10,725 | -€8,462 | -44.1% |
| Cash at bank and in hand | 54/58 | €26,418 | €33,330 | +€6,911 | +26.2% |
| Total equity and liabilities | 10/49 | €45,605 | €45,508 | -€96 | -0.2% |
| Equity | 10/15 | €42,879 | €41,151 | -€1,727 | -4.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,121 | -€15,849 | -€1,727 | -12.2% |
| Amounts payable | 17/49 | €2,726 | €4,357 | +€1,631 | +59.8% |
| Amounts payable within one year | 42/48 | €2,726 | €4,357 | +€1,631 | +59.8% |
| Taxes, remuneration and social security | 45 | €491 | €765 | +€273 | +55.6% |
| Taxes | 450/3 | €491 | €765 | +€273 | +55.6% |
| Other amounts payable | 47/48 | €2,235 | €3,593 | +€1,358 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €544 | +€544 | |
| Other operating charges | 640/8 | €384 | €1,138 | +€754 | +196% |
| Gross operating margin | 9900 | €795 | €300 | -€495 | -62.3% |
| Operating profit (loss) | 9901 | €411 | -€1,382 | -€1,793 | |
| Financial charges | 65/66B | €4,045 | €345 | -€3,700 | -91.5% |
| Recurring financial charges | 65 | €45 | €345 | +€300 | +667% |
| Non-recurring financial charges | 66B | €4,000 | €0 | -€4,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€3,634 | -€1,727 | +€1,907 | +52.5% |
| Profit (loss) for the period | 9904 | -€3,634 | -€1,727 | +€1,907 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,634 | -€1,727 | +€1,907 | +52.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.