JMC Management Services: 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.
JMC Management Services
Largest movements
- Cash -€2,389
down €2,389 (-21.3%), from €11,231 to €8,842
mainly Other debts (-€18,001) and Receivables within one year (-€406)
- Receivables within one year +€406
up €406 (+9.9%), from €4,120 to €4,526
- Other debts -€18,001
down €18,001 (-50.6%), from €35,562 to €17,561
- Profit (loss) carried forward +€14,076
up €14,076 (+16.9%), from -€83,485 to -€69,409
- Tax, wage and social debts +€1,877
up €1,877 (+1604.3%), from €117 to €1,994
- Gross operating margin +€5,067
up €5,067 (+53.8%), from €9,423 to €14,490
- Financial charges -€316
down €316 (-47.3%), from €668 to €352
- Other operating charges -€163
down €163 (-72.4%), from €225 to €62
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 | €15,351 | €13,368 | -€1,983 | -12.9% |
| Current assets | 29/58 | €15,351 | €13,368 | -€1,983 | -12.9% |
| Amounts receivable within one year | 40/41 | €4,120 | €4,526 | +€406 | +9.9% |
| Trade receivables | 40 | €4,120 | €4,526 | +€406 | +9.9% |
| Cash at bank and in hand | 54/58 | €11,231 | €8,842 | -€2,389 | -21.3% |
| Total equity and liabilities | 10/49 | €15,351 | €13,368 | -€1,983 | -12.9% |
| Equity | 10/15 | -€20,526 | -€6,450 | +€14,076 | +68.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,359 | €44,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,499 | €42,499 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,485 | -€69,409 | +€14,076 | +16.9% |
| Amounts payable | 17/49 | €35,877 | €19,818 | -€16,059 | -44.8% |
| Amounts payable within one year | 42/48 | €35,877 | €19,818 | -€16,059 | -44.8% |
| Trade debts | 44 | €198 | €263 | +€65 | +32.8% |
| Suppliers | 440/4 | €198 | €263 | +€65 | +32.8% |
| Taxes, remuneration and social security | 45 | €117 | €1,994 | +€1,877 | +1604.3% |
| Taxes | 450/3 | €117 | €1,994 | +€1,877 | +1604.3% |
| Other amounts payable | 47/48 | €35,562 | €17,561 | -€18,001 | -50.6% |
| Other operating charges | 640/8 | €225 | €62 | -€163 | -72.4% |
| Gross operating margin | 9900 | €9,423 | €14,490 | +€5,067 | +53.8% |
| Operating profit (loss) | 9901 | €9,198 | €14,428 | +€5,230 | +56.9% |
| Financial charges | 65/66B | €668 | €352 | -€316 | -47.3% |
| Recurring financial charges | 65 | €668 | €352 | -€316 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €8,530 | €14,076 | +€5,546 | +65.0% |
| Profit (loss) for the period | 9904 | €8,530 | €14,076 | +€5,546 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,530 | €14,076 | +€5,546 | +65.0% |
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 11 October 2026 via checked.be.