JMP SERVICES: 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.
JMP SERVICES
Largest movements
- Receivables within one year -€70,293
down €70,293 (-99.1%), from €70,912 to €619
of which Other amounts receivable: -€70,000
- Current investments +€21,999
new in 2025: €21,999
- Tangible fixed assets -€14,910
down €14,910 (-2.9%), from €520,211 to €505,300
of which Furniture and vehicles: -€21,157
- Deferred charges and accrued income -€10,076
down €10,076 (-9.9%), from €101,267 to €91,191
- Debts after one year -€58,158
down €58,158 (-34.2%), from €170,085 to €111,927
- Tax, wage and social debts -€10,366
down €10,366 (-14.8%), from €69,896 to €59,531
- Gross operating margin -€35,826
down €35,826 (-13.1%), from €273,329 to €237,504
- Taxes -€12,832
down €12,832 (-18.6%), from €69,103 to €56,271
- Depreciation +€11,877
up €11,877 (+40.9%), from €29,049 to €40,926
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 | €970,177 | €896,199 | -€73,978 | -7.6% |
| Fixed assets | 21/28 | €520,211 | €505,300 | -€14,910 | -2.9% |
| Tangible fixed assets | 22/27 | €520,211 | €505,300 | -€14,910 | -2.9% |
| Land and buildings | 22 | €420,195 | €426,442 | +€6,247 | +1.5% |
| Furniture and vehicles | 24 | €100,016 | €78,858 | -€21,157 | -21.2% |
| Current assets | 29/58 | €449,966 | €390,898 | -€59,068 | -13.1% |
| Amounts receivable within one year | 40/41 | €70,912 | €619 | -€70,293 | -99.1% |
| Trade receivables | 40 | €912 | €619 | -€293 | -32.1% |
| Other amounts receivable | 41 | €70,000 | €0 | -€70,000 | -100% |
| Current investments | 50/53 | - | €21,999 | +€21,999 | |
| Cash at bank and in hand | 54/58 | €277,788 | €277,089 | -€699 | -0.3% |
| Deferred charges and accrued income | 490/1 | €101,267 | €91,191 | -€10,076 | -9.9% |
| Total equity and liabilities | 10/49 | €970,177 | €896,199 | -€73,978 | -7.6% |
| Equity | 10/15 | €665,862 | €661,833 | -€4,029 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €8,292 | €8,292 | = | 0.0% |
| Reserves | 13 | €651,370 | €647,341 | -€4,029 | -0.6% |
| Distributable reserves | 133 | €651,370 | €647,341 | -€4,029 | -0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €304,315 | €234,366 | -€69,949 | -23.0% |
| Amounts payable after more than one year | 17 | €170,085 | €111,927 | -€58,158 | -34.2% |
| Financial debts | 170/4 | €170,085 | €111,927 | -€58,158 | -34.2% |
| Amounts payable within one year | 42/48 | €134,210 | €122,409 | -€11,801 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €57,085 | €58,158 | +€1,073 | +1.9% |
| Trade debts | 44 | €2,494 | €3,546 | +€1,052 | +42.2% |
| Suppliers | 440/4 | €2,494 | €3,546 | +€1,052 | +42.2% |
| Taxes, remuneration and social security | 45 | €69,896 | €59,531 | -€10,366 | -14.8% |
| Taxes | 450/3 | €69,896 | €59,531 | -€10,366 | -14.8% |
| Other amounts payable | 47/48 | €4,734 | €1,174 | -€3,560 | -75.2% |
| Accrued charges and deferred income | 492/3 | €20 | €30 | +€10 | +51.5% |
| Non-recurring operating income | 76A | €32,500 | €0 | -€32,500 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,049 | €40,926 | +€11,877 | +40.9% |
| Other operating charges | 640/8 | €4,370 | €3,152 | -€1,218 | -27.9% |
| Gross operating margin | 9900 | €273,329 | €237,504 | -€35,826 | -13.1% |
| Operating profit (loss) | 9901 | €239,910 | €193,425 | -€46,485 | -19.4% |
| Financial income | 75/76B | €0 | €630 | +€630 | |
| Recurring financial income | 75 | €0 | €630 | +€630 | |
| Financial charges | 65/66B | €3,600 | €4,530 | +€931 | +25.9% |
| Recurring financial charges | 65 | €3,600 | €4,530 | +€931 | +25.9% |
| Profit (loss) for the period before taxes | 9903 | €236,310 | €189,525 | -€46,786 | -19.8% |
| Income taxes | 67/77 | €69,103 | €56,271 | -€12,832 | -18.6% |
| Profit (loss) for the period | 9904 | €167,207 | €133,253 | -€33,954 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €167,207 | €133,253 | -€33,954 | -20.3% |
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 15 October 2026 via checked.be.