JMD TECHNICS: what changed
What changed
JMD TECHNICS
NACE 33.120, Repair and maintenance of machinery
filed annual accounts (NBB)
Net result for the year
€32,608
2024 · €23,883+€8,725
Equity
€167,132
2024 · €165,946+€1,186
Cash
€8,677
2024 · €15,412-€6,736
Balance sheet total
€266,549
2024 · €267,333-€784
Largest movements
Assets
- Receivables within one year +€68,906
up €68,906 (+315%), from €21,896 to €90,802
of which Other amounts receivable: +€61,870
- Receivables after one year -€42,000
down €42,000 (-25.9%), from €162,000 to €120,000
- Stocks and contracts -€20,479
down €20,479 (-100%), from €20,479 to €0
- Cash -€6,736
down €6,736 (-43.7%), from €15,412 to €8,677
mainly Receivables within one year (-€68,906) and Short-term financial debts (-€44,331)
Equity and liabilities
- Short-term financial debts -€44,331
down €44,331 (-83.2%), from €53,270 to €8,940
- Trade debts +€26,568
up €26,568 (+1,200%), from €2,213 to €28,781
- Other debts +€18,162
up €18,162 (+137%), from €13,260 to €31,422
- Debts after one year -€6,337
down €6,337 (-24.4%), from €25,922 to €19,585
- Tax, wage and social debts +€4,353
new in 2025: €4,353
Income statement
- Gross operating margin +€8,888
up €8,888 (+16.2%), from €55,018 to €63,906
- Taxes +€3,770
up €3,770 (+41.2%), from €9,148 to €12,918
- Financial income +€2,063
up €2,063 (+186%), from €1,107 to €3,171
- Financial charges -€1,510
down €1,510 (-26.9%), from €5,617 to €4,107
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
€23,883
Gross operating margin
+€8,888
Depreciation
+€374
Other operating charges
-€340
Financial income
+€2,063
Financial charges
+€1,510
Taxes
-€3,770
Result 2025
€32,608
raises the resultlowers the result
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
+€93,473
Investment
-€17,734
Financing
-€82,474
Cash 2024
€15,412
From operations (derived)
+€93,473
Net result for the year
+€32,608
Depreciation
+€15,727
Receivables after one year
+€42,000
Stocks and contracts
+€20,479
Receivables within one year
-€68,906
Deferred charges and accrued income
+€2,483
Trade debts
+€26,568
Tax, wage and social debts
+€4,353
Other debts
+€18,162
Investment (derived)
-€17,734
Investment in fixed assets (net)
-€17,734
Financing
-€82,474
Debts after one year
-€6,337
Current portion of long-term debt
-€384
Short-term financial debts
-€44,331
Contributions, distributions and other
-€31,422
Cash 2025
€8,677
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,333 | €266,549 | -€784 | -0.3% |
| Fixed assets | 21/28 | €38,250 | €40,258 | +€2,008 | +5.2% |
| Tangible fixed assets | 22/27 | €38,250 | €40,258 | +€2,008 | +5.2% |
| Plant, machinery and equipment | 23 | €7,833 | €5,396 | -€2,438 | -31.1% |
| Furniture and vehicles | 24 | €30,417 | €34,862 | +€4,445 | +14.6% |
| Current assets | 29/58 | €229,083 | €226,291 | -€2,791 | -1.2% |
| Amounts receivable after more than one year | 29 | €162,000 | €120,000 | -€42,000 | -25.9% |
| Other amounts receivable | 291 | €162,000 | €120,000 | -€42,000 | -25.9% |
| Stocks and contracts in progress | 3 | €20,479 | €0 | -€20,479 | -100% |
| Stocks | 30/36 | €20,479 | €0 | -€20,479 | -100% |
| Amounts receivable within one year | 40/41 | €21,896 | €90,802 | +€68,906 | +315% |
| Trade receivables | 40 | €12,548 | €19,585 | +€7,036 | +56.1% |
| Other amounts receivable | 41 | €9,348 | €71,217 | +€61,870 | +662% |
| Cash at bank and in hand | 54/58 | €15,412 | €8,677 | -€6,736 | -43.7% |
| Deferred charges and accrued income | 490/1 | €9,295 | €6,812 | -€2,483 | -26.7% |
| Total equity and liabilities | 10/49 | €267,333 | €266,549 | -€784 | -0.3% |
| Equity | 10/15 | €165,946 | €167,132 | +€1,186 | +0.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €165,846 | €167,032 | +€1,186 | +0.7% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €155,846 | €157,032 | +€1,186 | +0.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €101,386 | €99,416 | -€1,970 | -1.9% |
| Amounts payable after more than one year | 17 | €25,922 | €19,585 | -€6,337 | -24.4% |
| Financial debts | 170/4 | €25,922 | €19,585 | -€6,337 | -24.4% |
| Amounts payable within one year | 42/48 | €75,465 | €79,832 | +€4,367 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €6,722 | €6,337 | -€384 | -5.7% |
| Financial debts | 43 | €53,270 | €8,940 | -€44,331 | -83.2% |
| Credit institutions | 430/8 | €53,270 | €8,940 | -€44,331 | -83.2% |
| Trade debts | 44 | €2,213 | €28,781 | +€26,568 | +1,200% |
| Suppliers | 440/4 | €2,213 | €28,781 | +€26,568 | +1,200% |
| Taxes, remuneration and social security | 45 | - | €4,353 | +€4,353 | |
| Taxes | 450/3 | - | €4,353 | +€4,353 | |
| Other amounts payable | 47/48 | €13,260 | €31,422 | +€18,162 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,101 | €15,727 | -€374 | -2.3% |
| Other operating charges | 640/8 | €1,376 | €1,716 | +€340 | +24.7% |
| Gross operating margin | 9900 | €55,018 | €63,906 | +€8,888 | +16.2% |
| Operating profit (loss) | 9901 | €37,541 | €46,463 | +€8,922 | +23.8% |
| Financial income | 75/76B | €1,107 | €3,171 | +€2,063 | +186% |
| Recurring financial income | 75 | €1,107 | €3,171 | +€2,063 | +186% |
| Financial charges | 65/66B | €5,617 | €4,107 | -€1,510 | -26.9% |
| Recurring financial charges | 65 | €5,617 | €4,107 | -€1,510 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €33,031 | €45,527 | +€12,495 | +37.8% |
| Income taxes | 67/77 | €9,148 | €12,918 | +€3,770 | +41.2% |
| Profit (loss) for the period | 9904 | €23,883 | €32,608 | +€8,725 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,883 | €32,608 | +€8,725 | +36.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.