JMLCB Médicale: 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.
JMLCB Médicale
Largest movements
- Cash +€117,961
up €117,961 (+57.4%), from €205,398 to €323,359
mainly Net result for the year (+€140,864) and Tax, wage and social debts (+€20,363)
- Receivables within one year +€34,449
up €34,449 (+36.4%), from €94,706 to €129,155
of which Trade receivables: +€34,558
- Intangible fixed assets -€14,000
down €14,000 (-17.4%), from €80,500 to €66,500
- Current investments +€12,500
up €12,500 (+10.9%), from €114,499 to €126,999
- Reserves +€140,864
up €140,864 (+35.9%), from €392,303 to €533,167
- Tax, wage and social debts +€20,363
up €20,363 (+106%), from €19,134 to €39,497
- Other debts -€15,355
down €15,355 (-18.2%), from €84,538 to €69,183
- Gross operating margin +€55,225
up €55,225 (+33.0%), from €167,443 to €222,668
- Taxes +€12,703
up €12,703 (+26.7%), from €47,660 to €60,363
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 | €511,316 | €657,474 | +€146,157 | +28.6% |
| Fixed assets | 21/28 | €96,713 | €76,476 | -€20,237 | -20.9% |
| Intangible fixed assets | 21 | €80,500 | €66,500 | -€14,000 | -17.4% |
| Tangible fixed assets | 22/27 | €16,213 | €9,976 | -€6,237 | -38.5% |
| Furniture and vehicles | 24 | €16,213 | €9,976 | -€6,237 | -38.5% |
| Current assets | 29/58 | €414,603 | €580,998 | +€166,395 | +40.1% |
| Amounts receivable within one year | 40/41 | €94,706 | €129,155 | +€34,449 | +36.4% |
| Trade receivables | 40 | €94,540 | €129,098 | +€34,558 | +36.6% |
| Other amounts receivable | 41 | €166 | €56 | -€109 | -66.0% |
| Current investments | 50/53 | €114,499 | €126,999 | +€12,500 | +10.9% |
| Cash at bank and in hand | 54/58 | €205,398 | €323,359 | +€117,961 | +57.4% |
| Deferred charges and accrued income | 490/1 | - | €1,485 | +€1,485 | |
| Total equity and liabilities | 10/49 | €511,316 | €657,474 | +€146,157 | +28.6% |
| Equity | 10/15 | €403,273 | €544,137 | +€140,864 | +34.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €392,303 | €533,167 | +€140,864 | +35.9% |
| Distributable reserves | 133 | €392,303 | €533,167 | +€140,864 | +35.9% |
| Profit (loss) carried forward | 14 | €970 | €970 | = | 0.0% |
| Amounts payable | 17/49 | €108,043 | €113,337 | +€5,293 | +4.9% |
| Amounts payable within one year | 42/48 | €108,043 | €113,337 | +€5,293 | +4.9% |
| Trade debts | 44 | €4,371 | €4,657 | +€286 | +6.5% |
| Suppliers | 440/4 | €4,371 | €4,657 | +€286 | +6.5% |
| Taxes, remuneration and social security | 45 | €19,134 | €39,497 | +€20,363 | +106% |
| Taxes | 450/3 | €19,134 | €39,497 | +€20,363 | +106% |
| Other amounts payable | 47/48 | €84,538 | €69,183 | -€15,355 | -18.2% |
| Remuneration, social security and pensions | 62 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,577 | €20,237 | -€340 | -1.7% |
| Other operating charges | 640/8 | €713 | €972 | +€260 | +36.4% |
| Gross operating margin | 9900 | €167,443 | €222,668 | +€55,225 | +33.0% |
| Operating profit (loss) | 9901 | €146,153 | €201,457 | +€55,304 | +37.8% |
| Financial income | 75/76B | €6 | €0 | -€6 | -99.5% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -99.5% |
| Financial charges | 65/66B | €1,146 | €230 | -€916 | -79.9% |
| Recurring financial charges | 65 | €1,146 | €230 | -€916 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €145,013 | €201,227 | +€56,214 | +38.8% |
| Income taxes | 67/77 | €47,660 | €60,363 | +€12,703 | +26.7% |
| Profit (loss) for the period | 9904 | €97,353 | €140,864 | +€43,511 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €97,353 | €140,864 | +€43,511 | +44.7% |
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 29 October 2026 via checked.be.