JMJ DUMONT: 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.
JMJ DUMONT
Largest movements
- Cash +€68,413
up €68,413 (+19.0%), from €359,808 to €428,221
mainly Net result for the year (+€206,300) and Other debts (+€88,804)
- Receivables within one year +€58,418
up €58,418 (+467%), from €12,496 to €70,914
of which Other amounts receivable: +€59,371
- Tangible fixed assets +€23,213
up €23,213 (+544%), from €4,271 to €27,484
of which Leasing and similar rights: +€17,113
- Deferred charges and accrued income +€7,691
up €7,691 (+19.8%), from €38,922 to €46,613
- Reserves +€96,885
up €96,885 (+36.4%), from €266,523 to €363,408
- Other debts +€88,804
up €88,804 (+41.1%), from €216,181 to €304,985
- Tax, wage and social debts -€29,034
down €29,034 (-62.0%), from €46,797 to €17,763
- Gross operating margin +€79,231
up €79,231 (+38.7%), from €204,712 to €283,943
- Taxes +€26,724
up €26,724 (+57.5%), from €46,505 to €73,229
- Financial charges +€3,250
up €3,250 (+680%), from €478 to €3,728
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 | €535,497 | €693,232 | +€157,735 | +29.5% |
| Fixed assets | 21/28 | €64,271 | €87,484 | +€23,213 | +36.1% |
| Tangible fixed assets | 22/27 | €4,271 | €27,484 | +€23,213 | +544% |
| Plant, machinery and equipment | 23 | €624 | €336 | -€288 | -46.2% |
| Furniture and vehicles | 24 | €1,911 | €1,206 | -€705 | -36.9% |
| Leasing and similar rights | 25 | - | €17,113 | +€17,113 | |
| Other tangible fixed assets | 26 | €1,736 | €8,829 | +€7,093 | +409% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €471,226 | €605,748 | +€134,522 | +28.5% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,496 | €70,914 | +€58,418 | +467% |
| Trade receivables | 40 | €953 | - | -€953 | |
| Other amounts receivable | 41 | €11,543 | €70,914 | +€59,371 | +514% |
| Cash at bank and in hand | 54/58 | €359,808 | €428,221 | +€68,413 | +19.0% |
| Deferred charges and accrued income | 490/1 | €38,922 | €46,613 | +€7,691 | +19.8% |
| Total equity and liabilities | 10/49 | €535,497 | €693,232 | +€157,735 | +29.5% |
| Equity | 10/15 | €270,708 | €367,008 | +€96,300 | +35.6% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 0.0% |
| Reserves | 13 | €266,523 | €363,408 | +€96,885 | +36.4% |
| Distributable reserves | 133 | €266,523 | €363,408 | +€96,885 | +36.4% |
| Profit (loss) carried forward | 14 | €585 | - | -€585 | |
| Amounts payable | 17/49 | €264,789 | €326,224 | +€61,435 | +23.2% |
| Amounts payable within one year | 42/48 | €264,789 | €326,224 | +€61,435 | +23.2% |
| Trade debts | 44 | €1,811 | €3,476 | +€1,665 | +91.9% |
| Suppliers | 440/4 | €1,811 | €3,476 | +€1,665 | +91.9% |
| Taxes, remuneration and social security | 45 | €46,797 | €17,763 | -€29,034 | -62.0% |
| Taxes | 450/3 | €46,797 | €17,763 | -€29,034 | -62.0% |
| Other amounts payable | 47/48 | €216,181 | €304,985 | +€88,804 | +41.1% |
| Non-recurring operating income | 76A | €6,275 | - | -€6,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,147 | €3,197 | +€1,050 | +48.9% |
| Other operating charges | 640/8 | €742 | €485 | -€257 | -34.6% |
| Non-recurring operating charges | 66A | - | €486 | +€486 | |
| Gross operating margin | 9900 | €204,712 | €283,943 | +€79,231 | +38.7% |
| Operating profit (loss) | 9901 | €201,823 | €279,775 | +€77,952 | +38.6% |
| Financial income | 75/76B | €1,645 | €3,482 | +€1,837 | +112% |
| Recurring financial income | 75 | €1,645 | €3,482 | +€1,837 | +112% |
| Financial charges | 65/66B | €478 | €3,728 | +€3,250 | +680% |
| Recurring financial charges | 65 | €478 | €3,728 | +€3,250 | +680% |
| Profit (loss) for the period before taxes | 9903 | €202,990 | €279,529 | +€76,539 | +37.7% |
| Income taxes | 67/77 | €46,505 | €73,229 | +€26,724 | +57.5% |
| Profit (loss) for the period | 9904 | €156,485 | €206,300 | +€49,815 | +31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €156,485 | €206,300 | +€49,815 | +31.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.