JMJ EVENTS: 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 EVENTS
Largest movements
- Receivables within one year -€17,303
down €17,303 (-96.7%), from €17,897 to €594
of which Trade receivables: -€15,139
- Tangible fixed assets -€16,513
down €16,513 (-48.2%), from €34,266 to €17,753
of which Furniture and vehicles: -€11,865
- Cash -€11,172
down €11,172 (-80.6%), from €13,861 to €2,689
mainly Other debts (-€19,448) and Net result for the year (-€9,517)
- Deferred charges and accrued income -€1,648
no longer reported in 2025 (was €1,648)
- Other debts -€19,448
down €19,448 (-42.1%), from €46,146 to €26,698
- Profit (loss) carried forward -€9,517
down €9,517 (-29.7%), from -€32,033 to -€41,550
- Current portion of long-term debt -€5,677
no longer reported in 2025 (was €5,677)
- Tax, wage and social debts -€5,238
down €5,238 (-59.3%), from €8,835 to €3,597
of which Remuneration and social security: -€6,490
- Debts after one year -€4,600
no longer reported in 2025 (was €4,600)
- Gross operating margin -€38,916
down €38,916 (-41.0%), from €95,021 to €56,105
- Staff costs -€10,785
down €10,785 (-18.8%), from €57,490 to €46,706
- Depreciation +€2,086
up €2,086 (+14.5%), from €14,427 to €16,513
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 | €67,672 | €21,036 | -€46,636 | -68.9% |
| Fixed assets | 21/28 | €34,266 | €17,753 | -€16,513 | -48.2% |
| Tangible fixed assets | 22/27 | €34,266 | €17,753 | -€16,513 | -48.2% |
| Land and buildings | 22 | €20,251 | €16,039 | -€4,212 | -20.8% |
| Plant, machinery and equipment | 23 | €968 | €533 | -€436 | -45.0% |
| Furniture and vehicles | 24 | €13,046 | €1,181 | -€11,865 | -90.9% |
| Current assets | 29/58 | €33,406 | €3,283 | -€30,123 | -90.2% |
| Amounts receivable within one year | 40/41 | €17,897 | €594 | -€17,303 | -96.7% |
| Trade receivables | 40 | €15,139 | - | -€15,139 | |
| Other amounts receivable | 41 | €2,758 | €594 | -€2,164 | -78.5% |
| Cash at bank and in hand | 54/58 | €13,861 | €2,689 | -€11,172 | -80.6% |
| Deferred charges and accrued income | 490/1 | €1,648 | - | -€1,648 | |
| Total equity and liabilities | 10/49 | €67,672 | €21,036 | -€46,636 | -68.9% |
| Equity | 10/15 | -€1,933 | -€11,450 | -€9,517 | -492% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,500 | €11,500 | = | 0.0% |
| Distributable reserves | 133 | €11,500 | €11,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,033 | -€41,550 | -€9,517 | -29.7% |
| Amounts payable | 17/49 | €69,605 | €32,486 | -€37,119 | -53.3% |
| Amounts payable after more than one year | 17 | €4,600 | - | -€4,600 | |
| Financial debts | 170/4 | €4,600 | - | -€4,600 | |
| Amounts payable within one year | 42/48 | €65,005 | €32,486 | -€32,519 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €5,677 | - | -€5,677 | |
| Trade debts | 44 | €4,347 | €2,191 | -€2,156 | -49.6% |
| Suppliers | 440/4 | €4,347 | €2,191 | -€2,156 | -49.6% |
| Taxes, remuneration and social security | 45 | €8,835 | €3,597 | -€5,238 | -59.3% |
| Taxes | 450/3 | €2,344 | €3,597 | +€1,253 | +53.4% |
| Remuneration and social security | 454/9 | €6,490 | - | -€6,490 | |
| Other amounts payable | 47/48 | €46,146 | €26,698 | -€19,448 | -42.1% |
| Remuneration, social security and pensions | 62 | €57,490 | €46,706 | -€10,785 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,427 | €16,513 | +€2,086 | +14.5% |
| Other operating charges | 640/8 | €754 | €1,089 | +€335 | +44.4% |
| Gross operating margin | 9900 | €95,021 | €56,105 | -€38,916 | -41.0% |
| Operating profit (loss) | 9901 | €22,350 | -€8,202 | -€30,553 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,662 | €1,208 | -€455 | -27.4% |
| Recurring financial charges | 65 | €1,662 | €1,208 | -€455 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €20,688 | -€9,410 | -€30,098 | |
| Income taxes | 67/77 | €100 | €107 | +€7 | +7.2% |
| Profit (loss) for the period | 9904 | €20,588 | -€9,517 | -€30,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,588 | -€9,517 | -€30,105 |
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 31 October 2026 via checked.be.