JMD BUREAUTIQUE: 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.
JMD BUREAUTIQUE
Largest movements
- Cash -€5,158
down €5,158 (-8.8%), from €58,584 to €53,426
mainly Net result for the year (-€4,262) and Other debts (-€896)
- Profit (loss) carried forward -€4,262
down €4,262 (-11.9%), from €35,680 to €31,418
- Other debts -€896
down €896 (-34.9%), from €2,567 to €1,671
- Gross operating margin +€281
up €281 (+6.4%), from -€4,423 to -€4,142
- Financial income -€159
down €159 (-41.8%), from €380 to €221
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 | €58,698 | €53,540 | -€5,158 | -8.8% |
| Current assets | 29/58 | €58,698 | €53,540 | -€5,158 | -8.8% |
| Amounts receivable within one year | 40/41 | €114 | €114 | = | 0.0% |
| Other amounts receivable | 41 | €114 | €114 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €58,584 | €53,426 | -€5,158 | -8.8% |
| Total equity and liabilities | 10/49 | €58,698 | €53,540 | -€5,158 | -8.8% |
| Equity | 10/15 | €56,131 | €51,869 | -€4,262 | -7.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,680 | €31,418 | -€4,262 | -11.9% |
| Amounts payable | 17/49 | €2,567 | €1,671 | -€896 | -34.9% |
| Amounts payable within one year | 42/48 | €2,567 | €1,671 | -€896 | -34.9% |
| Other amounts payable | 47/48 | €2,567 | €1,671 | -€896 | -34.9% |
| Other operating charges | 640/8 | €155 | €155 | = | 0.0% |
| Gross operating margin | 9900 | -€4,423 | -€4,142 | +€281 | +6.4% |
| Operating profit (loss) | 9901 | -€4,578 | -€4,297 | +€281 | +6.1% |
| Financial income | 75/76B | €380 | €221 | -€159 | -41.8% |
| Recurring financial income | 75 | €380 | €221 | -€159 | -41.8% |
| Financial charges | 65/66B | €185 | €186 | +€1 | +0.5% |
| Recurring financial charges | 65 | €185 | €186 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,383 | -€4,262 | +€121 | +2.8% |
| Profit (loss) for the period | 9904 | -€4,383 | -€4,262 | +€121 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,383 | -€4,262 | +€121 | +2.8% |
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 28 October 2026 via checked.be.