JMB FARMING: what changed
What changed
JMB FARMING
filed annual accounts (NBB)
Net result for the year
-€14,643
2024 · €6,746-€21,389
Equity
€554,102
2024 · €568,746-€14,643
Cash
€25,908
2024 · €23,466+€2,443
Balance sheet total
€957,418
2024 · €569,472+€387,946
Largest movements
Assets
- Tangible fixed assets +€572,078
up €572,078 (+181%), from €316,634 to €888,712
- Receivables after one year -€187,734
down €187,734 (-100%), from €187,734 to €0
Equity and liabilities
- Debts after one year +€376,301
new in 2025: €376,301
of which Financial debts: +€258,768
- Current portion of long-term debt +€26,288
up €26,288, from €0 to €26,288
- Profit (loss) carried forward -€14,643
down €14,643 (-24.5%), from -€59,823 to -€74,466
Income statement
- Depreciation +€16,129
up €16,129 (+97.4%), from €16,560 to €32,689
- Financial charges +€5,304
up €5,304 (+625%), from €848 to €6,151
- Other operating charges +€4,660
up €4,660 (+88.6%), from €5,260 to €9,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,746
Gross operating margin
-€41
Depreciation
-€16,129
Other operating charges
-€4,660
Other operating items
+€4,712
Financial income
+€34
Financial charges
-€5,304
Result 2025
-€14,643
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€204,620
Investment
-€604,767
Financing
+€402,589
Cash 2024
€23,466
From operations (derived)
+€204,620
Net result for the year
-€14,643
Depreciation
+€32,689
Receivables after one year
+€187,734
Receivables within one year
-€1,159
Investment (derived)
-€604,767
Investment in fixed assets (net)
-€604,767
Financing
+€402,589
Debts after one year
+€376,301
Current portion of long-term debt
+€26,288
Cash 2025
€25,908
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €569,472 | €957,418 | +€387,946 | +68.1% |
| Fixed assets | 21/28 | €316,634 | €888,712 | +€572,078 | +181% |
| Tangible fixed assets | 22/27 | €316,634 | €888,712 | +€572,078 | +181% |
| Land and buildings | 22 | €316,634 | €888,712 | +€572,078 | +181% |
| Current assets | 29/58 | €252,838 | €68,706 | -€184,132 | -72.8% |
| Amounts receivable after more than one year | 29 | €187,734 | €0 | -€187,734 | -100% |
| Other amounts receivable | 291 | €187,734 | €0 | -€187,734 | -100% |
| Amounts receivable within one year | 40/41 | €41,638 | €42,798 | +€1,159 | +2.8% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €38,638 | €39,798 | +€1,159 | +3.0% |
| Cash at bank and in hand | 54/58 | €23,466 | €25,908 | +€2,443 | +10.4% |
| Total equity and liabilities | 10/49 | €569,472 | €957,418 | +€387,946 | +68.1% |
| Equity | 10/15 | €568,746 | €554,102 | -€14,643 | -2.6% |
| Contributions | 10/11 | €578,398 | €578,398 | = | 0.0% |
| Contributions outside capital | 11 | €578,398 | - | -€578,398 | |
| Other | 1109/19 | €578,398 | - | -€578,398 | |
| Reserves | 13 | €50,170 | €50,170 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,509 | €2,509 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,509 | €2,509 | = | 0.0% |
| Distributable reserves | 133 | €47,662 | €47,662 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,823 | -€74,466 | -€14,643 | -24.5% |
| Amounts payable | 17/49 | €726 | €403,315 | +€402,589 | +55,453% |
| Amounts payable after more than one year | 17 | - | €376,301 | +€376,301 | |
| Financial debts | 170/4 | - | €258,768 | +€258,768 | |
| Other amounts payable | 178/9 | - | €117,533 | +€117,533 | |
| Amounts payable within one year | 42/48 | €726 | €27,014 | +€26,288 | +3,621% |
| Current portion of amounts payable after more than one year | 42 | €0 | €26,288 | +€26,288 | |
| Trade debts | 44 | €726 | €726 | = | 0.0% |
| Suppliers | 440/4 | €726 | €726 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,560 | €32,689 | +€16,129 | +97.4% |
| Other operating charges | 640/8 | €5,260 | €9,920 | +€4,660 | +88.6% |
| Non-recurring operating charges | 66A | €4,712 | €0 | -€4,712 | -100% |
| Gross operating margin | 9900 | €33,000 | €32,958 | -€41 | -0.1% |
| Operating profit (loss) | 9901 | €6,468 | -€9,651 | -€16,119 | |
| Financial income | 75/76B | €1,125 | €1,159 | +€34 | +3.0% |
| Recurring financial income | 75 | €1,125 | €1,159 | +€34 | +3.0% |
| Financial charges | 65/66B | €848 | €6,151 | +€5,304 | +625% |
| Recurring financial charges | 65 | €848 | €6,151 | +€5,304 | +625% |
| Profit (loss) for the period before taxes | 9903 | €6,746 | -€14,643 | -€21,389 | |
| Profit (loss) for the period | 9904 | €6,746 | -€14,643 | -€21,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,746 | -€14,643 | -€21,389 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.