JMJ FINANCES: 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.
What changed
JMJ FINANCES
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€125,336
2024 · €56,789+€68,547
Equity
€1.7m
2024 · €1.7m+€336
Cash
€80,501
2024 · €93,302-€12,801
Balance sheet total
€2.2m
2024 · €2.1m+€88,353
Largest movements
Assets
- Receivables after one year +€100,000
new in 2025: €100,000
Equity and liabilities
- Other debts +€64,104
up €64,104 (+61.8%), from €103,726 to €167,829
Income statement
- Gross operating margin +€100,185
up €100,185 (+114%), from €88,146 to €188,331
- Taxes +€32,661
up €32,661 (+123%), from €26,623 to €59,284
- Purchases and services -€8,854
no longer reported in 2025 (was €8,854)
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.
Result 2024
€56,789
Gross operating margin
+€100,185
Depreciation
-€225
Other operating charges
+€759
Other operating items
-€63
Financial income
-€16
Financial charges
+€568
Taxes
-€32,661
Result 2025
€125,336
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€110,560
Investment
-€1,983
Financing
-€121,378
Cash 2024
€93,302
From operations (derived)
+€110,560
Net result for the year
+€125,336
Depreciation
+€918
Receivables after one year
-€100,000
Receivables within one year
-€89
Tax, wage and social debts
+€20,291
Other debts
+€64,104
Investment (derived)
-€1,983
Investment in fixed assets (net)
-€1,983
Financing
-€121,378
Debts after one year
-€15,000
Short-term financial debts
+€18,622
Contributions, distributions and other
-€125,000
Cash 2025
€80,501
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,079,233 | €2,167,586 | +€88,353 | +4.2% |
| Fixed assets | 21/28 | €1,978,639 | €1,979,704 | +€1,066 | +0.1% |
| Tangible fixed assets | 22/27 | €1,691 | €2,757 | +€1,066 | +63.0% |
| Furniture and vehicles | 24 | €1,691 | €2,757 | +€1,066 | +63.0% |
| Financial fixed assets | 28 | €1,976,948 | €1,976,948 | = | 0.0% |
| Current assets | 29/58 | €100,595 | €187,882 | +€87,287 | +86.8% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €7,292 | €7,381 | +€89 | +1.2% |
| Other amounts receivable | 41 | €7,292 | €7,381 | +€89 | +1.2% |
| Cash at bank and in hand | 54/58 | €93,302 | €80,501 | -€12,801 | -13.7% |
| Total equity and liabilities | 10/49 | €2,079,233 | €2,167,586 | +€88,353 | +4.2% |
| Equity | 10/15 | €1,680,263 | €1,680,599 | +€336 | 0.0% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €1,383,646 | €1,383,982 | +€336 | 0.0% |
| Distributable reserves | 133 | €1,383,646 | €1,383,982 | +€336 | 0.0% |
| Profit (loss) carried forward | 14 | €233,617 | €233,617 | = | 0.0% |
| Amounts payable | 17/49 | €398,971 | €486,987 | +€88,017 | +22.1% |
| Amounts payable after more than one year | 17 | €268,662 | €253,662 | -€15,000 | -5.6% |
| Financial debts | 170/4 | €268,662 | €253,662 | -€15,000 | -5.6% |
| Amounts payable within one year | 42/48 | €130,308 | €233,325 | +€103,017 | +79.1% |
| Financial debts | 43 | €16,481 | €35,102 | +€18,622 | +113% |
| Other loans | 439 | €16,481 | €35,102 | +€18,622 | +113% |
| Trade debts | 44 | €968 | €968 | = | 0.0% |
| Suppliers | 440/4 | €968 | €968 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,135 | €29,426 | +€20,291 | +222% |
| Taxes | 450/3 | €9,135 | €29,426 | +€20,291 | +222% |
| Other amounts payable | 47/48 | €103,726 | €167,829 | +€64,104 | +61.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,854 | - | -€8,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €693 | €918 | +€225 | +32.4% |
| Other operating charges | 640/8 | €2,263 | €1,503 | -€759 | -33.5% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €88,146 | €188,331 | +€100,185 | +114% |
| Operating profit (loss) | 9901 | €85,191 | €185,847 | +€100,657 | +118% |
| Financial income | 75/76B | €16 | - | -€16 | |
| Recurring financial income | 75 | €16 | - | -€16 | |
| Financial charges | 65/66B | €1,795 | €1,227 | -€568 | -31.6% |
| Recurring financial charges | 65 | €1,795 | €1,227 | -€568 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €83,412 | €184,621 | +€101,209 | +121% |
| Income taxes | 67/77 | €26,623 | €59,284 | +€32,661 | +123% |
| Profit (loss) for the period | 9904 | €56,789 | €125,336 | +€68,547 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €56,789 | €125,336 | +€68,547 | +121% |
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.