JMEYERS: 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.
JMEYERS
Largest movements
- Cash +€34,425
up €34,425 (+40.5%), from €85,097 to €119,522
mainly Net result for the year (+€61,176) and Other debts (+€21,859)
- Receivables within one year -€3,701
down €3,701 (-100.0%), from €3,701 to €0
of which Other amounts receivable: -€2,789
- Profit (loss) carried forward +€61,176
up €61,176 (+88.3%), from -€69,284 to -€8,108
- Provisions -€53,103
down €53,103 (-100.0%), from €53,103 to €0
- Other debts +€21,859
up €21,859 (+24.3%), from €89,799 to €111,657
- Provisions -€106,206
down €106,206, from €53,103 to -€53,103
- Financial charges -€10,048
down €10,048 (-14.6%), from €68,717 to €58,668
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 | €102,329 | €132,324 | +€29,995 | +29.3% |
| Fixed assets | 21/28 | €10,780 | €10,024 | -€756 | -7.0% |
| Tangible fixed assets | 22/27 | €10,780 | €10,024 | -€756 | -7.0% |
| Plant, machinery and equipment | 23 | €8,222 | €7,102 | -€1,120 | -13.6% |
| Furniture and vehicles | 24 | €1,058 | €1,833 | +€775 | +73.2% |
| Other tangible fixed assets | 26 | €1,500 | €1,090 | -€410 | -27.4% |
| Current assets | 29/58 | €91,548 | €122,299 | +€30,751 | +33.6% |
| Amounts receivable within one year | 40/41 | €3,701 | €0 | -€3,701 | -100.0% |
| Trade receivables | 40 | €912 | €0 | -€912 | -100.0% |
| Other amounts receivable | 41 | €2,789 | €0 | -€2,789 | -100.0% |
| Cash at bank and in hand | 54/58 | €85,097 | €119,522 | +€34,425 | +40.5% |
| Deferred charges and accrued income | 490/1 | €2,750 | €2,777 | +€27 | +1.0% |
| Total equity and liabilities | 10/49 | €102,329 | €132,324 | +€29,995 | +29.3% |
| Equity | 10/15 | -€64,284 | -€3,108 | +€61,176 | +95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,284 | -€8,108 | +€61,176 | +88.3% |
| Provisions and deferred taxes | 16 | €53,103 | €0 | -€53,103 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €53,103 | €0 | -€53,103 | -100.0% |
| Other liabilities and charges | 164/5 | €53,103 | €0 | -€53,103 | -100.0% |
| Amounts payable | 17/49 | €113,510 | €135,432 | +€21,923 | +19.3% |
| Amounts payable within one year | 42/48 | €102,290 | €124,213 | +€21,923 | +21.4% |
| Trade debts | 44 | €1,526 | €1,290 | -€236 | -15.4% |
| Suppliers | 440/4 | €1,526 | €1,290 | -€236 | -15.4% |
| Taxes, remuneration and social security | 45 | €10,966 | €11,266 | +€300 | +2.7% |
| Taxes | 450/3 | €10,966 | €11,266 | +€300 | +2.7% |
| Other amounts payable | 47/48 | €89,799 | €111,657 | +€21,859 | +24.3% |
| Accrued charges and deferred income | 492/3 | €11,219 | €11,219 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,831 | €2,415 | -€417 | -14.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €53,103 | -€53,103 | -€106,206 | |
| Other operating charges | 640/8 | €491 | €673 | +€182 | +37.1% |
| Gross operating margin | 9900 | €70,429 | €69,974 | -€455 | -0.6% |
| Operating profit (loss) | 9901 | €14,003 | €119,989 | +€105,986 | +756.9% |
| Financial income | 75/76B | €0 | €252 | +€252 | |
| Recurring financial income | 75 | €0 | €252 | +€252 | |
| Financial charges | 65/66B | €68,717 | €58,668 | -€10,048 | -14.6% |
| Recurring financial charges | 65 | €68,717 | €58,668 | -€10,048 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | -€54,714 | €61,573 | +€116,286 | |
| Income taxes | 67/77 | €321 | €397 | +€76 | +23.7% |
| Profit (loss) for the period | 9904 | -€55,034 | €61,176 | +€116,210 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,034 | €61,176 | +€116,210 |
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 8 October 2026 via checked.be.