JME Projects & Engineering: 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.
JME Projects & Engineering
Largest movements
- Financial fixed assets +€109,047
new in 2025: €109,047
- Current investments -€40,715
down €40,715 (-30.6%), from €133,249 to €92,534
- Tangible fixed assets -€18,420
down €18,420 (-21.6%), from €85,351 to €66,931
of which Furniture and vehicles: -€17,791
- Receivables within one year +€13,271
up €13,271 (+25.7%), from €51,633 to €64,904
of which Other amounts receivable: +€10,722
- Other debts +€98,405
up €98,405 (+552.8%), from €17,802 to €116,207
- Tax, wage and social debts -€36,041
down €36,041 (-36.7%), from €98,272 to €62,231
of which Taxes: -€38,520
- Taxes -€14,356
down €14,356 (-32.5%), from €44,184 to €29,828
- Depreciation +€8,381
up €8,381 (+73.8%), from €11,361 to €19,743
- Gross operating margin -€4,844
down €4,844 (-3.0%), from €161,201 to €156,357
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 | €366,682 | €428,069 | +€61,388 | +16.7% |
| Fixed assets | 21/28 | €85,351 | €175,977 | +€90,626 | +106.2% |
| Tangible fixed assets | 22/27 | €85,351 | €66,931 | -€18,420 | -21.6% |
| Plant, machinery and equipment | 23 | €2,561 | €1,932 | -€629 | -24.6% |
| Furniture and vehicles | 24 | €82,790 | €64,999 | -€17,791 | -21.5% |
| Financial fixed assets | 28 | - | €109,047 | +€109,047 | |
| Current assets | 29/58 | €281,331 | €252,092 | -€29,239 | -10.4% |
| Amounts receivable within one year | 40/41 | €51,633 | €64,904 | +€13,271 | +25.7% |
| Trade receivables | 40 | €51,628 | €54,177 | +€2,549 | +4.9% |
| Other amounts receivable | 41 | €4 | €10,727 | +€10,722 | +240947.0% |
| Current investments | 50/53 | €133,249 | €92,534 | -€40,715 | -30.6% |
| Cash at bank and in hand | 54/58 | €91,345 | €87,509 | -€3,836 | -4.2% |
| Deferred charges and accrued income | 490/1 | €5,104 | €7,145 | +€2,041 | +40.0% |
| Total equity and liabilities | 10/49 | €366,682 | €428,069 | +€61,388 | +16.7% |
| Equity | 10/15 | €242,542 | €241,415 | -€1,128 | -0.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €239,000 | €239,000 | = | 0.0% |
| Distributable reserves | 133 | €239,000 | €239,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,542 | €415 | -€1,128 | -73.1% |
| Amounts payable | 17/49 | €124,139 | €186,655 | +€62,515 | +50.4% |
| Amounts payable within one year | 42/48 | €123,980 | €186,416 | +€62,435 | +50.4% |
| Trade debts | 44 | €7,907 | €7,978 | +€71 | +0.9% |
| Suppliers | 440/4 | €7,907 | €7,978 | +€71 | +0.9% |
| Taxes, remuneration and social security | 45 | €98,272 | €62,231 | -€36,041 | -36.7% |
| Taxes | 450/3 | €98,272 | €59,752 | -€38,520 | -39.2% |
| Remuneration and social security | 454/9 | - | €2,479 | +€2,479 | |
| Other amounts payable | 47/48 | €17,802 | €116,207 | +€98,405 | +552.8% |
| Accrued charges and deferred income | 492/3 | €159 | €239 | +€80 | +50.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,361 | €19,743 | +€8,381 | +73.8% |
| Other operating charges | 640/8 | €190 | €593 | +€404 | +212.7% |
| Gross operating margin | 9900 | €161,201 | €156,357 | -€4,844 | -3.0% |
| Operating profit (loss) | 9901 | €149,650 | €136,021 | -€13,629 | -9.1% |
| Financial income | 75/76B | €367 | €1,935 | +€1,568 | +426.8% |
| Recurring financial income | 75 | €367 | €1,935 | +€1,568 | +426.8% |
| Financial charges | 65/66B | €54 | €1,256 | +€1,202 | +2224.5% |
| Recurring financial charges | 65 | €54 | €1,256 | +€1,202 | +2224.5% |
| Profit (loss) for the period before taxes | 9903 | €149,963 | €136,700 | -€13,263 | -8.8% |
| Income taxes | 67/77 | €44,184 | €29,828 | -€14,356 | -32.5% |
| Profit (loss) for the period | 9904 | €105,779 | €106,872 | +€1,093 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,779 | €106,872 | +€1,093 | +1.0% |
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.