JMDIMMO: 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.
JMDIMMO
Largest movements
- Current investments -€328,997
down €328,997 (-99.9%), from €329,359 to €362
- Cash +€282,632
up €282,632 (+175.2%), from €161,353 to €443,985
mainly Current investments (+€328,997) and Depreciation (+€11,390)
- Receivables within one year +€56,323
up €56,323 (+25.9%), from €217,071 to €273,395
of which Other amounts receivable: +€86,064
- Tangible fixed assets -€9,190
down €9,190 (-8.3%), from €111,286 to €102,096
of which Other tangible fixed assets: -€7,363
- Other debts -€8,470
no longer reported in 2025 (was €8,470)
- Turnover -€49,205
down €49,205 (-83.6%), from €58,833 to €9,629
- Gross operating margin -€45,190
down €45,190 (-82.9%), from €54,537 to €9,347
- Taxes -€18,858
down €18,858 (-87.6%), from €21,518 to €2,661
- Purchases and services -€17,965
down €17,965 (-59.9%), from €29,986 to €12,021
- Financial income -€3,210
down €3,210 (-16.3%), from €19,667 to €16,457
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 | €823,709 | €821,556 | -€2,154 | -0.3% |
| Fixed assets | 21/28 | €111,286 | €102,096 | -€9,190 | -8.3% |
| Tangible fixed assets | 22/27 | €111,286 | €102,096 | -€9,190 | -8.3% |
| Land and buildings | 22 | €74,812 | €71,383 | -€3,429 | -4.6% |
| Furniture and vehicles | 24 | €708 | €2,310 | +€1,602 | +226.3% |
| Other tangible fixed assets | 26 | €35,767 | €28,404 | -€7,363 | -20.6% |
| Current assets | 29/58 | €712,423 | €719,459 | +€7,036 | +1.0% |
| Amounts receivable within one year | 40/41 | €217,071 | €273,395 | +€56,323 | +25.9% |
| Trade receivables | 40 | €89,175 | €59,433 | -€29,741 | -33.4% |
| Other amounts receivable | 41 | €127,897 | €213,961 | +€86,064 | +67.3% |
| Current investments | 50/53 | €329,359 | €362 | -€328,997 | -99.9% |
| Cash at bank and in hand | 54/58 | €161,353 | €443,985 | +€282,632 | +175.2% |
| Deferred charges and accrued income | 490/1 | €4,640 | €1,718 | -€2,922 | -63.0% |
| Total equity and liabilities | 10/49 | €823,709 | €821,556 | -€2,154 | -0.3% |
| Equity | 10/15 | €813,379 | €820,511 | +€7,132 | +0.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,738 | €3,738 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,879 | €1,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | €803,443 | €810,576 | +€7,132 | +0.9% |
| Amounts payable | 17/49 | €10,331 | €1,044 | -€9,286 | -89.9% |
| Amounts payable within one year | 42/48 | €10,331 | €1,044 | -€9,286 | -89.9% |
| Trade debts | 44 | €1,861 | €62 | -€1,799 | -96.7% |
| Suppliers | 440/4 | €1,861 | €62 | -€1,799 | -96.7% |
| Taxes, remuneration and social security | 45 | - | €983 | +€983 | |
| Taxes | 450/3 | - | €983 | +€983 | |
| Other amounts payable | 47/48 | €8,470 | - | -€8,470 | |
| Turnover | 70 | €58,833 | €9,629 | -€49,205 | -83.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €29,986 | €12,021 | -€17,965 | -59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,333 | €11,390 | +€57 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,065 | - | +€2,065 | |
| Other operating charges | 640/8 | €6,487 | €3,567 | -€2,921 | -45.0% |
| Gross operating margin | 9900 | €54,537 | €9,347 | -€45,190 | -82.9% |
| Operating profit (loss) | 9901 | €38,781 | -€5,610 | -€44,391 | |
| Financial income | 75/76B | €19,667 | €16,457 | -€3,210 | -16.3% |
| Recurring financial income | 75 | €19,667 | €16,457 | -€3,210 | -16.3% |
| Financial charges | 65/66B | €1,046 | €1,054 | +€8 | +0.8% |
| Recurring financial charges | 65 | €1,046 | €1,054 | +€8 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €57,402 | €9,793 | -€47,609 | -82.9% |
| Income taxes | 67/77 | €21,518 | €2,661 | -€18,858 | -87.6% |
| Profit (loss) for the period | 9904 | €35,884 | €7,132 | -€28,751 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,884 | €7,132 | -€28,751 | -80.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.