JML - Service: 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.
JML - Service
Largest movements
- Cash -€10,227
down €10,227 (-93.1%), from €10,982 to €755
mainly Advances received (-€17,055) and Other debts (-€4,500)
- Receivables within one year +€1,039
up €1,039 (+2.4%), from €42,468 to €43,507
of which Other amounts receivable: +€18,573
- Advances received -€17,055
down €17,055 (-100%), from €17,055 to €0
- Trade debts +€10,922
up €10,922 (+536%), from €2,037 to €12,959
- Other debts -€4,500
down €4,500 (-100%), from €4,500 to €0
- Reserves +€3,187
up €3,187 (+17.6%), from €18,153 to €21,341
- Tax, wage and social debts -€1,097
down €1,097 (-12.7%), from €8,641 to €7,544
- Gross operating margin -€18,384
down €18,384 (-76.5%), from €24,031 to €5,647
- Financial charges -€5,132
down €5,132 (-85.1%), from €6,030 to €898
- Taxes -€3,845
down €3,845 (-67.5%), from €5,694 to €1,849
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 | €53,929 | €44,843 | -€9,086 | -16.8% |
| Fixed assets | 21/28 | €479 | €279 | -€200 | -41.8% |
| Tangible fixed assets | 22/27 | €479 | €279 | -€200 | -41.8% |
| Furniture and vehicles | 24 | €479 | €279 | -€200 | -41.8% |
| Current assets | 29/58 | €53,451 | €44,565 | -€8,886 | -16.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €42,468 | €43,507 | +€1,039 | +2.4% |
| Trade receivables | 40 | €17,534 | €0 | -€17,534 | -100% |
| Other amounts receivable | 41 | €24,934 | €43,507 | +€18,573 | +74.5% |
| Cash at bank and in hand | 54/58 | €10,982 | €755 | -€10,227 | -93.1% |
| Deferred charges and accrued income | 490/1 | €0 | €302 | +€302 | |
| Total equity and liabilities | 10/49 | €53,929 | €44,843 | -€9,086 | -16.8% |
| Equity | 10/15 | €21,153 | €24,341 | +€3,187 | +15.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,153 | €21,341 | +€3,187 | +17.6% |
| Distributable reserves | 133 | €18,153 | €21,341 | +€3,187 | +17.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €32,776 | €20,503 | -€12,273 | -37.4% |
| Amounts payable within one year | 42/48 | €32,233 | €20,503 | -€11,730 | -36.4% |
| Trade debts | 44 | €2,037 | €12,959 | +€10,922 | +536% |
| Suppliers | 440/4 | €2,037 | €12,959 | +€10,922 | +536% |
| Advances received on contracts in progress | 46 | €17,055 | €0 | -€17,055 | -100% |
| Taxes, remuneration and social security | 45 | €8,641 | €7,544 | -€1,097 | -12.7% |
| Taxes | 450/3 | €8,641 | €7,544 | -€1,097 | -12.7% |
| Other amounts payable | 47/48 | €4,500 | €0 | -€4,500 | -100% |
| Accrued charges and deferred income | 492/3 | €543 | €0 | -€543 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €200 | +€79 | +65.2% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | €24,031 | €5,647 | -€18,384 | -76.5% |
| Operating profit (loss) | 9901 | €23,404 | €5,047 | -€18,357 | -78.4% |
| Financial income | 75/76B | €968 | €887 | -€81 | -8.3% |
| Recurring financial income | 75 | €968 | €887 | -€81 | -8.3% |
| Financial charges | 65/66B | €6,030 | €898 | -€5,132 | -85.1% |
| Recurring financial charges | 65 | €6,030 | €898 | -€5,132 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €18,342 | €5,037 | -€13,306 | -72.5% |
| Income taxes | 67/77 | €5,694 | €1,849 | -€3,845 | -67.5% |
| Profit (loss) for the period | 9904 | €12,648 | €3,187 | -€9,460 | -74.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,648 | €3,187 | -€9,460 | -74.8% |
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 21 October 2026 via checked.be.