JMB-Partners: 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-Partners
Largest movements
- Receivables within one year +€62,372
up €62,372 (+1,975%), from €3,158 to €65,530
of which Trade receivables: +€42,420
- Cash +€23,473
up €23,473 (+121%), from €19,381 to €42,853
mainly Net result for the year (+€58,295) and Tax, wage and social debts (+€20,726)
- Deferred charges and accrued income +€1,700
new in 2025: €1,700
- Profit (loss) carried forward +€58,295
up €58,295, from -€27,657 to €30,638
- Tax, wage and social debts +€20,726
up €20,726 (+210,848%), from €10 to €20,736
of which Taxes: +€20,728
- Trade debts +€9,363
up €9,363 (+7,173%), from €131 to €9,493
- Turnover +€296,523
new in 2025: €296,523
- Purchases and services +€196,818
up €196,818 (+704%), from €27,956 to €224,775
- Gross operating margin +€102,304
up €102,304, from -€26,036 to €76,268
- Taxes +€12,224
up €12,224 (+159,380%), from €8 to €12,232
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 | €23,483 | €111,867 | +€88,384 | +376% |
| Fixed assets | 21/28 | €945 | €1,784 | +€840 | +88.9% |
| Tangible fixed assets | 22/27 | €883 | €1,439 | +€556 | +63.0% |
| Plant, machinery and equipment | 23 | €883 | €1,439 | +€556 | +63.0% |
| Financial fixed assets | 28 | €62 | €345 | +€284 | +458% |
| Current assets | 29/58 | €22,538 | €110,083 | +€87,545 | +388% |
| Amounts receivable within one year | 40/41 | €3,158 | €65,530 | +€62,372 | +1,975% |
| Trade receivables | 40 | - | €42,420 | +€42,420 | |
| Other amounts receivable | 41 | €3,158 | €23,110 | +€19,953 | +632% |
| Cash at bank and in hand | 54/58 | €19,381 | €42,853 | +€23,473 | +121% |
| Deferred charges and accrued income | 490/1 | - | €1,700 | +€1,700 | |
| Total equity and liabilities | 10/49 | €23,483 | €111,867 | +€88,384 | +376% |
| Equity | 10/15 | -€26,657 | €31,638 | +€58,295 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,657 | €30,638 | +€58,295 | |
| Amounts payable | 17/49 | €50,140 | €80,229 | +€30,089 | +60.0% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140 | €30,229 | +€30,089 | +21,439% |
| Trade debts | 44 | €131 | €9,493 | +€9,363 | +7,173% |
| Suppliers | 440/4 | €131 | €9,493 | +€9,363 | +7,173% |
| Taxes, remuneration and social security | 45 | €10 | €20,736 | +€20,726 | +210,848% |
| Taxes | 450/3 | €8 | €20,736 | +€20,728 | +270,254% |
| Remuneration and social security | 454/9 | €2 | - | -€2 | |
| Turnover | 70 | - | €296,523 | +€296,523 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,956 | €224,775 | +€196,818 | +704% |
| Remuneration, social security and pensions | 62 | - | €1,625 | +€1,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €487 | +€343 | +239% |
| Other operating charges | 640/8 | - | €907 | +€907 | |
| Gross operating margin | 9900 | -€26,036 | €76,268 | +€102,304 | |
| Operating profit (loss) | 9901 | -€26,179 | €73,250 | +€99,429 | |
| Financial income | 75/76B | €55 | €575 | +€521 | +953% |
| Recurring financial income | 75 | €55 | €575 | +€521 | +953% |
| Financial charges | 65/66B | €1,525 | €3,297 | +€1,773 | +116% |
| Recurring financial charges | 65 | €1,525 | €3,297 | +€1,773 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€27,649 | €70,527 | +€98,177 | |
| Income taxes | 67/77 | €8 | €12,232 | +€12,224 | +159,380% |
| Profit (loss) for the period | 9904 | -€27,657 | €58,295 | +€85,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,657 | €58,295 | +€85,952 |
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 25 October 2026 via checked.be.