JMEDIGYN: 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.
JMEDIGYN
Largest movements
- Cash +€35,414
up €35,414 (+140%), from €25,270 to €60,684
mainly Net result for the year (+€61,692) and Receivables after one year (+€24,225)
- Receivables within one year +€34,152
up €34,152 (+38.4%), from €88,933 to €123,084
of which Trade receivables: +€29,085
- Receivables after one year -€24,225
down €24,225 (-38.5%), from €63,000 to €38,775
- Tangible fixed assets -€4,424
down €4,424 (-63.0%), from €7,018 to €2,594
- Reserves +€50,100
up €50,100 (+37.9%), from €132,312 to €182,412
of which Distributable reserves: +€50,100
- Other debts -€14,000
down €14,000 (-54.9%), from €25,500 to €11,500
- Trade debts +€6,723
up €6,723 (+379%), from €1,776 to €8,499
- Gross operating margin +€69,671
up €69,671 (+74.6%), from €93,444 to €163,115
- Financial charges +€20,547
up €20,547 (+40.2%), from €51,071 to €71,618
- Taxes +€13,002
up €13,002 (+116%), from €11,201 to €24,203
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 | €186,766 | €227,682 | +€40,916 | +21.9% |
| Fixed assets | 21/28 | €7,018 | €2,594 | -€4,424 | -63.0% |
| Tangible fixed assets | 22/27 | €7,018 | €2,594 | -€4,424 | -63.0% |
| Furniture and vehicles | 24 | €7,018 | €2,594 | -€4,424 | -63.0% |
| Current assets | 29/58 | €179,748 | €225,088 | +€45,340 | +25.2% |
| Amounts receivable after more than one year | 29 | €63,000 | €38,775 | -€24,225 | -38.5% |
| Other amounts receivable | 291 | €63,000 | €38,775 | -€24,225 | -38.5% |
| Amounts receivable within one year | 40/41 | €88,933 | €123,084 | +€34,152 | +38.4% |
| Trade receivables | 40 | €32,891 | €61,976 | +€29,085 | +88.4% |
| Other amounts receivable | 41 | €56,042 | €61,108 | +€5,067 | +9.0% |
| Cash at bank and in hand | 54/58 | €25,270 | €60,684 | +€35,414 | +140% |
| Deferred charges and accrued income | 490/1 | €2,545 | €2,545 | = | 0.0% |
| Total equity and liabilities | 10/49 | €186,766 | €227,682 | +€40,916 | +21.9% |
| Equity | 10/15 | €146,391 | €196,583 | +€50,192 | +34.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €132,312 | €182,412 | +€50,100 | +37.9% |
| Non-distributable reserves | 130/1 | €6,412 | €6,412 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,412 | €6,412 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,500 | €46,500 | = | 0.0% |
| Distributable reserves | 133 | €79,400 | €129,500 | +€50,100 | +63.1% |
| Profit (loss) carried forward | 14 | €1,679 | €1,771 | +€92 | +5.5% |
| Amounts payable | 17/49 | €40,375 | €31,100 | -€9,276 | -23.0% |
| Amounts payable within one year | 42/48 | €40,375 | €31,100 | -€9,276 | -23.0% |
| Trade debts | 44 | €1,776 | €8,499 | +€6,723 | +379% |
| Suppliers | 440/4 | €1,776 | €8,499 | +€6,723 | +379% |
| Taxes, remuneration and social security | 45 | €13,100 | €11,101 | -€1,999 | -15.3% |
| Taxes | 450/3 | €13,100 | €11,101 | -€1,999 | -15.3% |
| Other amounts payable | 47/48 | €25,500 | €11,500 | -€14,000 | -54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,424 | €4,424 | = | 0.0% |
| Other operating charges | 640/8 | €935 | €1,186 | +€251 | +26.8% |
| Gross operating margin | 9900 | €93,444 | €163,115 | +€69,671 | +74.6% |
| Operating profit (loss) | 9901 | €88,084 | €157,505 | +€69,421 | +78.8% |
| Financial income | 75/76B | €7 | €8 | +€1 | +15.2% |
| Recurring financial income | 75 | €7 | €8 | +€1 | +15.2% |
| Financial charges | 65/66B | €51,071 | €71,618 | +€20,547 | +40.2% |
| Recurring financial charges | 65 | €51,071 | €71,618 | +€20,547 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €37,020 | €85,895 | +€48,875 | +132% |
| Income taxes | 67/77 | €11,201 | €24,203 | +€13,002 | +116% |
| Profit (loss) for the period | 9904 | €25,819 | €61,692 | +€35,873 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €25,819 | €61,692 | +€35,873 | +139% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.