JMD wine consult: what changed
JMD wine consult
Largest movements
- Receivables within one year +€37,649
up €37,649 (+121%), from €31,128 to €68,777
of which Trade receivables: +€36,000
- Cash -€4,069
down €4,069 (-84.2%), from €4,834 to €765
mainly Receivables within one year (-€37,649)
- Profit (loss) carried forward +€16,814
up €16,814 (+140%), from €12,027 to €28,841
- Tax, wage and social debts +€15,204
up €15,204 (+307%), from €4,960 to €20,164
of which Taxes: +€13,004
- Trade debts +€907
up €907 (+41.5%), from €2,184 to €3,090
- Taxes +€5,708
up €5,708 (+473%), from €1,208 to €6,916
- Gross operating margin +€4,990
up €4,990 (+23.7%), from €21,063 to €26,053
- Financial charges -€846
down €846 (-55.9%), from €1,513 to €668
- Other operating charges +€673
up €673 (+63.2%), from €1,065 to €1,738
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,671 | €70,596 | +€32,924 | +87.4% |
| Fixed assets | 21/28 | €421 | €192 | -€229 | -54.3% |
| Tangible fixed assets | 22/27 | €421 | €192 | -€229 | -54.3% |
| Plant, machinery and equipment | 23 | €421 | €192 | -€229 | -54.3% |
| Current assets | 29/58 | €37,250 | €70,403 | +€33,153 | +89.0% |
| Amounts receivable within one year | 40/41 | €31,128 | €68,777 | +€37,649 | +121% |
| Trade receivables | 40 | €26,600 | €62,600 | +€36,000 | +135% |
| Other amounts receivable | 41 | €4,528 | €6,177 | +€1,649 | +36.4% |
| Cash at bank and in hand | 54/58 | €4,834 | €765 | -€4,069 | -84.2% |
| Deferred charges and accrued income | 490/1 | €1,288 | €861 | -€427 | -33.1% |
| Total equity and liabilities | 10/49 | €37,671 | €70,596 | +€32,924 | +87.4% |
| Equity | 10/15 | €30,528 | €47,341 | +€16,814 | +55.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €16,500 | €16,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,027 | €28,841 | +€16,814 | +140% |
| Amounts payable | 17/49 | €7,144 | €23,254 | +€16,111 | +226% |
| Amounts payable within one year | 42/48 | €7,144 | €23,254 | +€16,111 | +226% |
| Trade debts | 44 | €2,184 | €3,090 | +€907 | +41.5% |
| Suppliers | 440/4 | €2,184 | €3,090 | +€907 | +41.5% |
| Taxes, remuneration and social security | 45 | €4,960 | €20,164 | +€15,204 | +307% |
| Taxes | 450/3 | €4,960 | €17,964 | +€13,004 | +262% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €229 | -€202 | -46.9% |
| Other operating charges | 640/8 | €1,065 | €1,738 | +€673 | +63.2% |
| Gross operating margin | 9900 | €21,063 | €26,053 | +€4,990 | +23.7% |
| Operating profit (loss) | 9901 | €19,567 | €24,086 | +€4,519 | +23.1% |
| Financial income | 75/76B | €228 | €312 | +€84 | +36.9% |
| Recurring financial income | 75 | €228 | €312 | +€84 | +36.9% |
| Financial charges | 65/66B | €1,513 | €668 | -€846 | -55.9% |
| Recurring financial charges | 65 | €1,513 | €668 | -€846 | -55.9% |
| Profit (loss) for the period before taxes | 9903 | €18,281 | €23,730 | +€5,448 | +29.8% |
| Income taxes | 67/77 | €1,208 | €6,916 | +€5,708 | +473% |
| Profit (loss) for the period | 9904 | €17,074 | €16,814 | -€260 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,074 | €16,814 | -€260 | -1.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.