JMJ TRADING: 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 TRADING
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€930
2024 · €3,847-€2,917
Equity
€65,804
2024 · €64,874+€930
Cash
€3,960
2024 · €5,739-€1,779
Balance sheet total
€217,518
2024 · €243,878-€26,360
Largest movements
Assets
- Receivables within one year -€24,081
down €24,081 (-90.7%), from €26,540 to €2,459
of which Other amounts receivable: -€24,636
Equity and liabilities
- Other debts -€29,947
down €29,947 (-49.0%), from €61,117 to €31,169
- Trade debts +€3,346
up €3,346 (+864%), from €387 to €3,733
Income statement
- Turnover -€165,281
down €165,281 (-96.4%), from €171,446 to €6,165
- Goods and materials -€152,683
down €152,683 (-99.0%), from €154,204 to €1,521
of which Purchases: -€208,928
- Services and other goods -€6,936
down €6,936 (-70.1%), from €9,895 to €2,959
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
€3,847
Turnover
-€165,281
Other operating income
+€859
Goods and materials
+€152,683
Services and other goods
+€6,936
Depreciation
-€260
Other operating charges
+€2
Financial income
-€279
Financial charges
+€1,370
Taxes
+€1,052
Result 2025
€930
raises the resultlowers the result
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
-€1,779
Investment
€0
Financing
€0
Cash 2024
€5,739
From operations (derived)
-€1,779
Net result for the year
+€930
Depreciation
+€500
Receivables within one year
+€24,081
Trade debts
+€3,346
Tax, wage and social debts
-€689
Other debts
-€29,947
Cash 2025
€3,960
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,878 | €217,518 | -€26,360 | -10.8% |
| Fixed assets | 21/28 | €2,260 | €1,760 | -€500 | -22.1% |
| Tangible fixed assets | 22/27 | €2,260 | €1,760 | -€500 | -22.1% |
| Furniture and vehicles | 24 | €2,260 | €1,760 | -€500 | -22.1% |
| Current assets | 29/58 | €241,619 | €215,759 | -€25,860 | -10.7% |
| Stocks and contracts in progress | 3 | €209,302 | €209,302 | = | 0.0% |
| Stocks | 30/36 | €209,302 | €209,302 | = | 0.0% |
| Goods purchased for resale | 34 | €209,302 | €209,302 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,540 | €2,459 | -€24,081 | -90.7% |
| Trade receivables | 40 | €1,870 | €2,425 | +€555 | +29.7% |
| Other amounts receivable | 41 | €24,671 | €34 | -€24,636 | -99.9% |
| Current investments | 50/53 | €37 | €37 | = | 0.0% |
| Other investments | 51/53 | €37 | €37 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,739 | €3,960 | -€1,779 | -31.0% |
| Total equity and liabilities | 10/49 | €243,878 | €217,518 | -€26,360 | -10.8% |
| Equity | 10/15 | €64,874 | €65,804 | +€930 | +1.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €39,874 | €40,804 | +€930 | +2.3% |
| Distributable reserves | 133 | €39,874 | €40,804 | +€930 | +2.3% |
| Amounts payable | 17/49 | €179,005 | €151,715 | -€27,290 | -15.2% |
| Amounts payable within one year | 42/48 | €179,005 | €151,715 | -€27,290 | -15.2% |
| Trade debts | 44 | €387 | €3,733 | +€3,346 | +864% |
| Suppliers | 440/4 | €387 | €3,733 | +€3,346 | +864% |
| Advances received on contracts in progress | 46 | €116,000 | €116,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,501 | €812 | -€689 | -45.9% |
| Taxes | 450/3 | €1,501 | €812 | -€689 | -45.9% |
| Other amounts payable | 47/48 | €61,117 | €31,169 | -€29,947 | -49.0% |
| Operating income | 70/76A | €172,833 | €8,411 | -€164,422 | -95.1% |
| Turnover | 70 | €171,446 | €6,165 | -€165,281 | -96.4% |
| Other operating income | 74 | €1,387 | €2,246 | +€859 | +62.0% |
| Operating charges | 60/66A | €165,360 | €5,998 | -€159,362 | -96.4% |
| Goods for resale, raw materials and consumables | 60 | €154,204 | €1,521 | -€152,683 | -99.0% |
| Purchases | 600/8 | €210,449 | €1,521 | -€208,928 | -99.3% |
| Change in stocks: decrease (increase) | 609 | -€56,244 | €0 | +€56,244 | |
| Services and other goods | 61 | €9,895 | €2,959 | -€6,936 | -70.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €240 | €500 | +€260 | +108% |
| Other operating charges | 640/8 | €1,020 | €1,018 | -€2 | -0.2% |
| Operating profit (loss) | 9901 | €7,474 | €2,413 | -€5,060 | -67.7% |
| Financial income | 75/76B | €279 | €0 | -€279 | -100% |
| Recurring financial income | 75 | €279 | €0 | -€279 | -100% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €279 | €0 | -€279 | -100% |
| Financial charges | 65/66B | €2,504 | €1,135 | -€1,370 | -54.7% |
| Recurring financial charges | 65 | €2,504 | €1,135 | -€1,370 | -54.7% |
| Debt charges | 650 | €1,810 | €1,135 | -€675 | -37.3% |
| Other financial charges | 652/9 | €695 | €0 | -€695 | -100% |
| Profit (loss) for the period before taxes | 9903 | €5,248 | €1,279 | -€3,970 | -75.6% |
| Income taxes | 67/77 | €1,401 | €348 | -€1,052 | -75.1% |
| Taxes | 670/3 | €1,401 | €348 | -€1,052 | -75.1% |
| Profit (loss) for the period | 9904 | €3,847 | €930 | -€2,917 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,847 | €930 | -€2,917 | -75.8% |
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 17 October 2026 via checked.be.