JMS INVEST: what changed
What changed
JMS INVEST
filed annual accounts (NBB)
Net result for the year
€15,292
2024 · €14,159+€1,132
Equity
€71,704
2024 · €56,412+€15,292
Cash
€11,450
2024 · €9,217+€2,233
Balance sheet total
€337,373
2024 · €347,997-€10,624
Largest movements
Assets
- Tangible fixed assets -€12,900
down €12,900 (-3.8%), from €338,625 to €325,725
Equity and liabilities
- Debts after one year -€27,667
down €27,667 (-14.1%), from €195,973 to €168,306
- Profit (loss) carried forward +€15,292
up €15,292 (+30.5%), from €50,212 to €65,504
Income statement
- Gross operating margin +€925
up €925 (+2.3%), from €40,165 to €41,090
- Financial charges -€533
down €533 (-11.0%), from €4,852 to €4,319
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€14,159
Gross operating margin
+€925
Other operating charges
-€94
Financial charges
+€533
Taxes
-€231
Result 2025
€15,292
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€29,900
Investment
€0
Financing
-€27,667
Cash 2024
€9,217
From operations (derived)
+€29,900
Net result for the year
+€15,292
Depreciation
+€12,900
Smaller working-capital items
-€30
Tax, wage and social debts
+€231
Other debts
+€1,507
Financing
-€27,667
Debts after one year
-€27,667
Cash 2025
€11,450
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,997 | €337,373 | -€10,624 | -3.1% |
| Fixed assets | 21/28 | €338,625 | €325,725 | -€12,900 | -3.8% |
| Tangible fixed assets | 22/27 | €338,625 | €325,725 | -€12,900 | -3.8% |
| Land and buildings | 22 | €338,625 | €325,725 | -€12,900 | -3.8% |
| Current assets | 29/58 | €9,372 | €11,648 | +€2,276 | +24.3% |
| Cash at bank and in hand | 54/58 | €9,217 | €11,450 | +€2,233 | +24.2% |
| Deferred charges and accrued income | 490/1 | €155 | €198 | +€43 | +27.4% |
| Total equity and liabilities | 10/49 | €347,997 | €337,373 | -€10,624 | -3.1% |
| Equity | 10/15 | €56,412 | €71,704 | +€15,292 | +27.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,212 | €65,504 | +€15,292 | +30.5% |
| Amounts payable | 17/49 | €291,585 | €265,669 | -€25,916 | -8.9% |
| Amounts payable after more than one year | 17 | €195,973 | €168,306 | -€27,667 | -14.1% |
| Financial debts | 170/4 | €195,973 | €168,306 | -€27,667 | -14.1% |
| Amounts payable within one year | 42/48 | €92,112 | €93,863 | +€1,750 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €27,667 | €27,667 | = | 0.0% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €378 | €609 | +€231 | +61.1% |
| Taxes | 450/3 | €378 | €609 | +€231 | +61.1% |
| Other amounts payable | 47/48 | €63,680 | €65,187 | +€1,507 | +2.4% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,900 | €12,900 | = | 0.0% |
| Other operating charges | 640/8 | €3,376 | €3,470 | +€94 | +2.8% |
| Gross operating margin | 9900 | €40,165 | €41,090 | +€925 | +2.3% |
| Operating profit (loss) | 9901 | €23,890 | €24,720 | +€831 | +3.5% |
| Financial charges | 65/66B | €4,852 | €4,319 | -€533 | -11.0% |
| Recurring financial charges | 65 | €4,852 | €4,319 | -€533 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €19,037 | €20,401 | +€1,363 | +7.2% |
| Income taxes | 67/77 | €4,878 | €5,109 | +€231 | +4.7% |
| Profit (loss) for the period | 9904 | €14,159 | €15,292 | +€1,132 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,159 | €15,292 | +€1,132 | +8.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.