JMR emea: what changed
Two fiscal 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.
JMR emea
Largest movements
- Cash -€165
down €165 (-100.0%), from €165 to €0
mainly Net result for the year (-€2,403)
- Trade debts +€2,001
up €2,001 (+30.0%), from €6,672 to €8,674
- Reserves -€1,860
down €1,860 (-100.0%), from €1,860 to €0
- Profit (loss) carried forward -€543
down €543 (-1.7%), from -€31,336 to -€31,879
- Short-term financial debts +€175
up €175, from €0 to €175
- Accrued charges and deferred income +€62
up €62, from €0 to €62
- Financial charges -€18,562
down €18,562 (-98.2%), from €18,902 to €340
- Financial income -€8,877
down €8,877 (-100.0%), from €8,877 to €0
- Other operating charges -€238
down €238 (-34.0%), from €699 to €462
- Gross operating margin -€38
down €38 (-2.4%), from -€1,564 to -€1,602
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 | €165 | €0 | -€165 | -100.0% |
| Current assets | 29/58 | €165 | €0 | -€165 | -100.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €165 | €0 | -€165 | -100.0% |
| Total equity and liabilities | 10/49 | €165 | €0 | -€165 | -100.0% |
| Equity | 10/15 | -€23,276 | -€25,679 | -€2,403 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €0 | -€1,860 | -100.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Profit (loss) carried forward | 14 | -€31,336 | -€31,879 | -€543 | -1.7% |
| Amounts payable | 17/49 | €23,441 | €25,679 | +€2,238 | +9.5% |
| Amounts payable within one year | 42/48 | €23,441 | €25,617 | +€2,176 | +9.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | €175 | +€175 | |
| Credit institutions | 430/8 | €0 | €175 | +€175 | |
| Trade debts | 44 | €6,672 | €8,674 | +€2,001 | +30.0% |
| Suppliers | 440/4 | €6,672 | €8,674 | +€2,001 | +30.0% |
| Other amounts payable | 47/48 | €16,769 | €16,769 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €62 | +€62 | |
| Other operating charges | 640/8 | €699 | €462 | -€238 | -34.0% |
| Gross operating margin | 9900 | -€1,564 | -€1,602 | -€38 | -2.4% |
| Operating profit (loss) | 9901 | -€2,263 | -€2,063 | +€200 | +8.8% |
| Financial income | 75/76B | €8,877 | €0 | -€8,877 | -100.0% |
| Recurring financial income | 75 | €8,877 | €0 | -€8,877 | -100.0% |
| Financial charges | 65/66B | €18,902 | €340 | -€18,562 | -98.2% |
| Recurring financial charges | 65 | €18,902 | €340 | -€18,562 | -98.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,288 | -€2,403 | +€9,885 | +80.4% |
| Profit (loss) for the period | 9904 | -€12,288 | -€2,403 | +€9,885 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,288 | -€2,403 | +€9,885 | +80.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.