JMPC: 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.
JMPC
Largest movements
- Receivables within one year -€50,556
down €50,556 (-12.1%), from €416,805 to €366,249
of which Other amounts receivable: -€45,556
- Cash -€20,472
down €20,472 (-36.0%), from €56,834 to €36,362
mainly Other debts (-€67,862) and Accrued charges and deferred income (-€7,576)
- Other debts -€67,862
down €67,862 (-21.0%), from €322,639 to €254,776
- Gross operating margin +€24,319
up €24,319, from -€8,897 to €15,422
- Financial charges -€10,256
down €10,256 (-33.9%), from €30,210 to €19,955
- Financial income -€3,014
down €3,014 (-28.5%), from €10,583 to €7,568
- Depreciation +€1,458
up €1,458 (+150.5%), from €969 to €2,427
- Other operating charges -€175
down €175 (-45.7%), from €382 to €208
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 | €1,327,629 | €1,255,866 | -€71,763 | -5.4% |
| Fixed assets | 21/28 | €853,937 | €853,203 | -€734 | -0.1% |
| Tangible fixed assets | 22/27 | €5,234 | €4,500 | -€734 | -14.0% |
| Plant, machinery and equipment | 23 | €2,913 | €1,563 | -€1,349 | -46.3% |
| Furniture and vehicles | 24 | €2,321 | €2,936 | +€615 | +26.5% |
| Financial fixed assets | 28 | €848,703 | €848,703 | = | 0.0% |
| Current assets | 29/58 | €473,692 | €402,663 | -€71,029 | -15.0% |
| Amounts receivable within one year | 40/41 | €416,805 | €366,249 | -€50,556 | -12.1% |
| Trade receivables | 40 | €50,000 | €45,000 | -€5,000 | -10.0% |
| Other amounts receivable | 41 | €366,805 | €321,249 | -€45,556 | -12.4% |
| Cash at bank and in hand | 54/58 | €56,834 | €36,362 | -€20,472 | -36.0% |
| Deferred charges and accrued income | 490/1 | €52 | €52 | -€1 | -1.1% |
| Total equity and liabilities | 10/49 | €1,327,629 | €1,255,866 | -€71,763 | -5.4% |
| Equity | 10/15 | €974,257 | €974,354 | +€97 | 0.0% |
| Contributions | 10/11 | €164,600 | €164,600 | = | 0.0% |
| Reserves | 13 | €809,657 | €809,754 | +€97 | 0.0% |
| Distributable reserves | 133 | €809,657 | €809,754 | +€97 | 0.0% |
| Amounts payable | 17/49 | €353,372 | €281,511 | -€71,860 | -20.3% |
| Amounts payable within one year | 42/48 | €325,913 | €261,629 | -€64,284 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,639 | €1,982 | -€657 | -24.9% |
| Suppliers | 440/4 | €2,639 | €1,982 | -€657 | -24.9% |
| Taxes, remuneration and social security | 45 | €636 | €4,871 | +€4,235 | +666.3% |
| Taxes | 450/3 | €636 | €4,871 | +€4,235 | +666.3% |
| Other amounts payable | 47/48 | €322,639 | €254,776 | -€67,862 | -21.0% |
| Accrued charges and deferred income | 492/3 | €27,459 | €19,883 | -€7,576 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €969 | €2,427 | +€1,458 | +150.5% |
| Other operating charges | 640/8 | €382 | €208 | -€175 | -45.7% |
| Gross operating margin | 9900 | -€8,897 | €15,422 | +€24,319 | |
| Operating profit (loss) | 9901 | -€10,248 | €12,787 | +€23,035 | |
| Financial income | 75/76B | €10,583 | €7,568 | -€3,014 | -28.5% |
| Recurring financial income | 75 | €10,583 | €7,568 | -€3,014 | -28.5% |
| Financial charges | 65/66B | €30,210 | €19,955 | -€10,256 | -33.9% |
| Recurring financial charges | 65 | €30,210 | €19,955 | -€10,256 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,876 | €401 | +€30,277 | |
| Income taxes | 67/77 | €291 | €303 | +€12 | +4.3% |
| Profit (loss) for the period | 9904 | -€30,167 | €97 | +€30,264 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,167 | €97 | +€30,264 |
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 11 October 2026 via checked.be.