JMS & Co: 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.
JMS & Co
Largest movements
- Receivables within one year -€1,238
down €1,238 (-5.1%), from €24,455 to €23,217
of which Other amounts receivable: -€2,330
- Financial fixed assets +€884
up €884 (+973.7%), from €91 to €975
- Profit (loss) carried forward +€7,033
up €7,033, from -€3,776 to €3,257
- Trade debts -€6,094
down €6,094 (-78.1%), from €7,804 to €1,710
- Accrued charges and deferred income -€1,723
no longer reported in 2025 (was €1,723)
- Tax, wage and social debts +€506
up €506 (+12.5%), from €4,057 to €4,563
- Gross operating margin +€19,321
up €19,321 (+98.1%), from -€19,690 to -€369
- Other operating charges +€334
new in 2025: €334
- Financial charges -€308
down €308 (-92.2%), from €334 to €26
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,620 | €24,360 | -€260 | -1.1% |
| Fixed assets | 21/28 | €91 | €975 | +€884 | +973.7% |
| Financial fixed assets | 28 | €91 | €975 | +€884 | +973.7% |
| Current assets | 29/58 | €24,529 | €23,385 | -€1,144 | -4.7% |
| Amounts receivable within one year | 40/41 | €24,455 | €23,217 | -€1,238 | -5.1% |
| Trade receivables | 40 | - | €1,092 | +€1,092 | |
| Other amounts receivable | 41 | €24,455 | €22,125 | -€2,330 | -9.5% |
| Cash at bank and in hand | 54/58 | €74 | - | -€74 | |
| Deferred charges and accrued income | 490/1 | - | €168 | +€168 | |
| Total equity and liabilities | 10/49 | €24,620 | €24,360 | -€260 | -1.1% |
| Equity | 10/15 | €10,484 | €17,517 | +€7,033 | +67.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,776 | €3,257 | +€7,033 | |
| Amounts payable | 17/49 | €14,136 | €6,843 | -€7,293 | -51.6% |
| Amounts payable within one year | 42/48 | €12,413 | €6,843 | -€5,570 | -44.9% |
| Financial debts | 43 | €58 | €58 | +€0 | +0.4% |
| Credit institutions | 430/8 | €58 | €58 | +€0 | +0.4% |
| Trade debts | 44 | €7,804 | €1,710 | -€6,094 | -78.1% |
| Suppliers | 440/4 | €7,804 | €1,710 | -€6,094 | -78.1% |
| Taxes, remuneration and social security | 45 | €4,057 | €4,563 | +€506 | +12.5% |
| Taxes | 450/3 | €4,057 | €4,563 | +€506 | +12.5% |
| Other amounts payable | 47/48 | €494 | €512 | +€18 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,723 | - | -€1,723 | |
| Other operating charges | 640/8 | - | €334 | +€334 | |
| Gross operating margin | 9900 | -€19,690 | -€369 | +€19,321 | +98.1% |
| Operating profit (loss) | 9901 | -€19,690 | -€703 | +€18,987 | +96.4% |
| Financial income | 75/76B | €53 | - | -€53 | |
| Recurring financial income | 75 | €53 | - | -€53 | |
| Financial charges | 65/66B | €334 | €26 | -€308 | -92.2% |
| Recurring financial charges | 65 | €334 | €26 | -€308 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,971 | -€729 | +€19,242 | +96.3% |
| Profit (loss) for the period | 9904 | -€19,971 | -€729 | +€19,242 | +96.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,971 | -€729 | +€19,242 | +96.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.