Jml.construct: 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.
Jml.construct
Largest movements
- Deferred charges and accrued income -€85,955
down €85,955 (-99.5%), from €86,400 to €445
- Receivables within one year +€24,650
up €24,650 (+110.7%), from €22,265 to €46,915
of which Other amounts receivable: +€27,856
- Cash +€21,787
up €21,787 (+1013.0%), from €2,151 to €23,938
mainly Deferred charges and accrued income (+€85,955) and Other debts (+€40,000)
- Tangible fixed assets +€16,337
new in 2025: €16,337
- Profit (loss) carried forward -€63,523
down €63,523 (-74.5%), from €85,284 to €21,761
- Other debts +€40,000
new in 2025: €40,000
- Gross operating margin -€120,407
down €120,407, from €104,206 to -€16,201
- Taxes -€20,957
down €20,957 (-99.5%), from €21,064 to €107
- Depreciation +€6,300
new in 2025: €6,300
- Other operating charges +€2,370
up €2,370, from €0 to €2,370
- Financial income +€1,954
up €1,954 (+762.6%), from €256 to €2,210
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 | €110,816 | €87,635 | -€23,181 | -20.9% |
| Fixed assets | 21/28 | - | €16,337 | +€16,337 | |
| Tangible fixed assets | 22/27 | - | €16,337 | +€16,337 | |
| Furniture and vehicles | 24 | - | €16,337 | +€16,337 | |
| Current assets | 29/58 | €110,816 | €71,298 | -€39,518 | -35.7% |
| Amounts receivable within one year | 40/41 | €22,265 | €46,915 | +€24,650 | +110.7% |
| Trade receivables | 40 | €3,296 | €90 | -€3,206 | -97.3% |
| Other amounts receivable | 41 | €18,969 | €46,825 | +€27,856 | +146.9% |
| Cash at bank and in hand | 54/58 | €2,151 | €23,938 | +€21,787 | +1013.0% |
| Deferred charges and accrued income | 490/1 | €86,400 | €445 | -€85,955 | -99.5% |
| Total equity and liabilities | 10/49 | €110,816 | €87,635 | -€23,181 | -20.9% |
| Equity | 10/15 | €88,284 | €24,761 | -€63,523 | -72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,284 | €21,761 | -€63,523 | -74.5% |
| Amounts payable | 17/49 | €22,532 | €62,875 | +€40,342 | +179.0% |
| Amounts payable within one year | 42/48 | €22,532 | €62,875 | +€40,342 | +179.0% |
| Trade debts | 44 | €176 | €1,059 | +€883 | +500.9% |
| Suppliers | 440/4 | €176 | €1,059 | +€883 | +500.9% |
| Taxes, remuneration and social security | 45 | €22,356 | €21,815 | -€541 | -2.4% |
| Taxes | 450/3 | €22,356 | €21,815 | -€541 | -2.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,300 | +€6,300 | |
| Other operating charges | 640/8 | €0 | €2,370 | +€2,370 | |
| Gross operating margin | 9900 | €104,206 | -€16,201 | -€120,407 | |
| Operating profit (loss) | 9901 | €104,206 | -€24,870 | -€129,077 | |
| Financial income | 75/76B | €256 | €2,210 | +€1,954 | +762.6% |
| Recurring financial income | 75 | €256 | €2,210 | +€1,954 | +762.6% |
| Financial charges | 65/66B | €206 | €756 | +€550 | +267.2% |
| Recurring financial charges | 65 | €206 | €756 | +€550 | +267.2% |
| Profit (loss) for the period before taxes | 9903 | €104,256 | -€23,416 | -€127,673 | |
| Income taxes | 67/77 | €21,064 | €107 | -€20,957 | -99.5% |
| Profit (loss) for the period | 9904 | €83,192 | -€23,523 | -€106,715 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,192 | -€23,523 | -€106,715 |
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 29 September 2026 via checked.be.