JML SOINS: 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 SOINS
Largest movements
- Receivables within one year +€36,812
up €36,812 (+49.0%), from €75,080 to €111,891
of which Other amounts receivable: +€26,592
- Cash +€7,360
up €7,360 (+243%), from €3,031 to €10,391
mainly Other debts (+€74,777) and Tax, wage and social debts (+€21,692)
- Deferred charges and accrued income -€2,831
no longer reported in 2025 (was €2,831)
- Tangible fixed assets -€1,888
down €1,888 (-54.6%), from €3,462 to €1,573
of which Plant, machinery and equipment: -€1,174
- Other debts +€74,777
up €74,777 (+1,884%), from €3,968 to €78,745
- Reserves -€61,061
no longer reported in 2025 (was €61,061)
- Tax, wage and social debts +€21,692
up €21,692 (+143%), from €15,120 to €36,811
- Trade debts +€4,045
up €4,045 (+323%), from €1,254 to €5,299
- Gross operating margin +€38,583
up €38,583 (+267%), from €14,445 to €53,028
- Taxes +€28,816
up €28,816 (+1,309%), from €2,201 to €31,017
- Other operating charges +€2,022
up €2,022 (+57.1%), from €3,540 to €5,562
- Financial income +€607
up €607 (+17.6%), from €3,457 to €4,063
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 | €84,403 | €123,855 | +€39,452 | +46.7% |
| Fixed assets | 21/28 | €3,462 | €1,573 | -€1,888 | -54.6% |
| Tangible fixed assets | 22/27 | €3,462 | €1,573 | -€1,888 | -54.6% |
| Plant, machinery and equipment | 23 | €1,509 | €335 | -€1,174 | -77.8% |
| Furniture and vehicles | 24 | €1,953 | €1,239 | -€715 | -36.6% |
| Current assets | 29/58 | €80,941 | €122,282 | +€41,341 | +51.1% |
| Amounts receivable within one year | 40/41 | €75,080 | €111,891 | +€36,812 | +49.0% |
| Trade receivables | 40 | €9,286 | €19,505 | +€10,220 | +110% |
| Other amounts receivable | 41 | €65,794 | €92,386 | +€26,592 | +40.4% |
| Cash at bank and in hand | 54/58 | €3,031 | €10,391 | +€7,360 | +243% |
| Deferred charges and accrued income | 490/1 | €2,831 | - | -€2,831 | |
| Total equity and liabilities | 10/49 | €84,403 | €123,855 | +€39,452 | +46.7% |
| Equity | 10/15 | €64,061 | €3,000 | -€61,061 | -95.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,061 | - | -€61,061 | |
| Distributable reserves | 133 | €61,061 | - | -€61,061 | |
| Amounts payable | 17/49 | €20,342 | €120,855 | +€100,513 | +494% |
| Amounts payable within one year | 42/48 | €20,342 | €120,855 | +€100,513 | +494% |
| Trade debts | 44 | €1,254 | €5,299 | +€4,045 | +323% |
| Suppliers | 440/4 | €1,254 | €5,299 | +€4,045 | +323% |
| Taxes, remuneration and social security | 45 | €15,120 | €36,811 | +€21,692 | +143% |
| Taxes | 450/3 | €15,120 | €36,811 | +€21,692 | +143% |
| Other amounts payable | 47/48 | €3,968 | €78,745 | +€74,777 | +1,884% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,354 | €2,397 | +€42 | +1.8% |
| Other operating charges | 640/8 | €3,540 | €5,562 | +€2,022 | +57.1% |
| Gross operating margin | 9900 | €14,445 | €53,028 | +€38,583 | +267% |
| Operating profit (loss) | 9901 | €8,550 | €45,069 | +€36,519 | +427% |
| Financial income | 75/76B | €3,457 | €4,063 | +€607 | +17.6% |
| Recurring financial income | 75 | €3,457 | €4,063 | +€607 | +17.6% |
| Financial charges | 65/66B | €4,091 | €4,399 | +€308 | +7.5% |
| Recurring financial charges | 65 | €4,091 | €4,399 | +€308 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €7,916 | €44,733 | +€36,817 | +465% |
| Income taxes | 67/77 | €2,201 | €31,017 | +€28,816 | +1,309% |
| Profit (loss) for the period | 9904 | €5,715 | €13,716 | +€8,001 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €5,715 | €13,716 | +€8,001 | +140% |
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 13 October 2026 via checked.be.