JMB Events: 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 Events
Largest movements
- Cash +€50,257
up €50,257 (+62.8%), from €80,021 to €130,279
mainly Other debts (+€130,000) and Net result for the year (+€58,609)
- Receivables within one year +€31,280
up €31,280 (+25.0%), from €124,891 to €156,171
of which Other amounts receivable: +€30,444
- Contributions -€130,000
down €130,000 (-94.2%), from €138,000 to €8,000
- Other debts +€130,000
up €130,000 (+1,300%), from €10,000 to €140,000
- Reserves +€45,728
up €45,728 (+75.9%), from €60,267 to €105,996
- Trade debts +€20,112
up €20,112 (+377%), from €5,331 to €25,443
- Profit (loss) carried forward +€12,881
up €12,881, from -€12,881 to €0
- Gross operating margin +€18,348
up €18,348 (+39.2%), from €46,807 to €65,155
- Taxes +€1,666
up €1,666 (+39.7%), from €4,195 to €5,861
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 | €204,912 | €286,450 | +€81,538 | +39.8% |
| Current assets | 29/58 | €204,912 | €286,450 | +€81,538 | +39.8% |
| Amounts receivable within one year | 40/41 | €124,891 | €156,171 | +€31,280 | +25.0% |
| Trade receivables | 40 | €1,258 | €2,094 | +€836 | +66.5% |
| Other amounts receivable | 41 | €123,633 | €154,077 | +€30,444 | +24.6% |
| Cash at bank and in hand | 54/58 | €80,021 | €130,279 | +€50,257 | +62.8% |
| Total equity and liabilities | 10/49 | €204,912 | €286,450 | +€81,538 | +39.8% |
| Equity | 10/15 | €185,386 | €113,996 | -€71,391 | -38.5% |
| Contributions | 10/11 | €138,000 | €8,000 | -€130,000 | -94.2% |
| Reserves | 13 | €60,267 | €105,996 | +€45,728 | +75.9% |
| Distributable reserves | 133 | €60,267 | €105,996 | +€45,728 | +75.9% |
| Profit (loss) carried forward | 14 | -€12,881 | €0 | +€12,881 | |
| Amounts payable | 17/49 | €19,526 | €172,454 | +€152,928 | +783% |
| Amounts payable within one year | 42/48 | €19,526 | €172,454 | +€152,928 | +783% |
| Trade debts | 44 | €5,331 | €25,443 | +€20,112 | +377% |
| Suppliers | 440/4 | €5,331 | €25,443 | +€20,112 | +377% |
| Taxes, remuneration and social security | 45 | €4,195 | €7,011 | +€2,817 | +67.1% |
| Taxes | 450/3 | €4,195 | €7,011 | +€2,817 | +67.1% |
| Other amounts payable | 47/48 | €10,000 | €140,000 | +€130,000 | +1,300% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €46,807 | €65,155 | +€18,348 | +39.2% |
| Operating profit (loss) | 9901 | €46,293 | €64,627 | +€18,334 | +39.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €152 | €157 | +€5 | +3.1% |
| Recurring financial charges | 65 | €152 | €157 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €46,142 | €64,470 | +€18,329 | +39.7% |
| Income taxes | 67/77 | €4,195 | €5,861 | +€1,666 | +39.7% |
| Profit (loss) for the period | 9904 | €41,947 | €58,609 | +€16,663 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,947 | €58,609 | +€16,663 | +39.7% |
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 31 October 2026 via checked.be.