JMC: what changed
Two fiscal 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.
JMC
Largest movements
- Receivables within one year -€1,114
down €1,114 (-10.0%), from €11,184 to €10,071
of which Trade receivables: -€1,150
- Other debts -€1,633
down €1,633 (-42.8%), from €3,819 to €2,186
- Tax, wage and social debts -€1,550
down €1,550 (-72.3%), from €2,144 to €594
- Profit (loss) carried forward +€1,014
up €1,014 (+12.8%), from -€7,935 to -€6,921
- Gross operating margin +€970
up €970 (+32.4%), from €2,997 to €3,967
- Other operating charges +€498
up €498 (+61.2%), from €814 to €1,313
- Depreciation +€158
up €158 (+10.5%), from €1,511 to €1,669
- Taxes -€109
no longer reported in 2025 (was €109)
- Financial charges +€93
new in 2025: €93
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.
Cash bridge derived
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 | €70,771 | €68,669 | -€2,103 | -3.0% |
| Fixed assets | 21/28 | €11,627 | €11,330 | -€297 | -2.6% |
| Tangible fixed assets | 22/27 | €5,227 | €4,930 | -€297 | -5.7% |
| Furniture and vehicles | 24 | €5,227 | €4,930 | -€297 | -5.7% |
| Financial fixed assets | 28 | €6,400 | €6,400 | = | 0.0% |
| Current assets | 29/58 | €59,144 | €57,339 | -€1,805 | -3.1% |
| Amounts receivable within one year | 40/41 | €11,184 | €10,071 | -€1,114 | -10.0% |
| Trade receivables | 40 | €11,184 | €10,034 | -€1,150 | -10.3% |
| Other amounts receivable | 41 | - | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €47,960 | €47,268 | -€692 | -1.4% |
| Total equity and liabilities | 10/49 | €70,771 | €68,669 | -€2,103 | -3.0% |
| Equity | 10/15 | €64,294 | €65,308 | +€1,014 | +1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,029 | €66,029 | = | 0.0% |
| Distributable reserves | 133 | €66,029 | €66,029 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,935 | -€6,921 | +€1,014 | +12.8% |
| Amounts payable | 17/49 | €6,478 | €3,361 | -€3,117 | -48.1% |
| Amounts payable within one year | 42/48 | €6,478 | €3,361 | -€3,117 | -48.1% |
| Trade debts | 44 | €515 | €581 | +€66 | +12.8% |
| Suppliers | 440/4 | €515 | €581 | +€66 | +12.8% |
| Taxes, remuneration and social security | 45 | €2,144 | €594 | -€1,550 | -72.3% |
| Taxes | 450/3 | €2,144 | €594 | -€1,550 | -72.3% |
| Other amounts payable | 47/48 | €3,819 | €2,186 | -€1,633 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,511 | €1,669 | +€158 | +10.5% |
| Other operating charges | 640/8 | €814 | €1,313 | +€498 | +61.2% |
| Gross operating margin | 9900 | €2,997 | €3,967 | +€970 | +32.4% |
| Operating profit (loss) | 9901 | €672 | €986 | +€314 | +46.7% |
| Financial income | 75/76B | €119 | €121 | +€2 | +1.6% |
| Recurring financial income | 75 | €119 | €121 | +€2 | +1.6% |
| Financial charges | 65/66B | - | €93 | +€93 | |
| Recurring financial charges | 65 | - | €93 | +€93 | |
| Profit (loss) for the period before taxes | 9903 | €791 | €1,014 | +€223 | +28.3% |
| Income taxes | 67/77 | €109 | - | -€109 | |
| Profit (loss) for the period | 9904 | €682 | €1,014 | +€332 | +48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €682 | €1,014 | +€332 | +48.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.