JMS Management Services: 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 Management Services
Largest movements
- Receivables within one year -€108,788
down €108,788 (-52.5%), from €207,068 to €98,280
of which Trade receivables: -€121,522
- Receivables after one year -€43,500
down €43,500 (-23.2%), from €187,250 to €143,750
- Cash +€31,721
up €31,721 (+21.4%), from €148,139 to €179,861
mainly Receivables within one year (+€108,788) and Receivables after one year (+€43,500)
- Tangible fixed assets +€28,000
up €28,000 (+3.6%), from €773,743 to €801,743
of which Assets under construction and advance payments: +€40,000
- Tax, wage and social debts -€55,587
down €55,587 (-80.7%), from €68,862 to €13,275
of which Taxes: -€54,308
- Trade debts -€55,569
down €55,569 (-82.3%), from €67,493 to €11,925
- Debts after one year -€32,058
down €32,058 (-31.2%), from €102,705 to €70,647
- Other debts +€27,323
up €27,323 (+22.5%), from €121,512 to €148,835
- Profit (loss) carried forward +€15,082
up €15,082 (+12.7%), from €118,871 to €133,953
- Gross operating margin +€30,511
up €30,511 (+48.8%), from €62,491 to €93,002
- Financial charges +€15,537
up €15,537 (+592.4%), from €2,623 to €18,160
- Other operating charges +€6,535
up €6,535 (+44.0%), from €14,837 to €21,372
- Staff costs -€4,961
no longer reported in 2025 (was €4,961)
- Taxes +€2,729
up €2,729 (+1177.5%), from €232 to €2,961
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 | €1,319,861 | €1,228,782 | -€91,080 | -6.9% |
| Fixed assets | 21/28 | €773,743 | €801,743 | +€28,000 | +3.6% |
| Tangible fixed assets | 22/27 | €773,743 | €801,743 | +€28,000 | +3.6% |
| Land and buildings | 22 | €773,465 | €734,264 | -€39,201 | -5.1% |
| Furniture and vehicles | 24 | €278 | €27,479 | +€27,201 | +9786.8% |
| Assets under construction and advance payments | 27 | - | €40,000 | +€40,000 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €546,119 | €427,038 | -€119,080 | -21.8% |
| Amounts receivable after more than one year | 29 | €187,250 | €143,750 | -€43,500 | -23.2% |
| Other amounts receivable | 291 | €187,250 | €143,750 | -€43,500 | -23.2% |
| Amounts receivable within one year | 40/41 | €207,068 | €98,280 | -€108,788 | -52.5% |
| Trade receivables | 40 | €207,068 | €85,546 | -€121,522 | -58.7% |
| Other amounts receivable | 41 | €0 | €12,734 | +€12,734 | |
| Cash at bank and in hand | 54/58 | €148,139 | €179,861 | +€31,721 | +21.4% |
| Deferred charges and accrued income | 490/1 | €3,661 | €5,148 | +€1,486 | +40.6% |
| Total equity and liabilities | 10/49 | €1,319,861 | €1,228,782 | -€91,080 | -6.9% |
| Equity | 10/15 | €924,131 | €939,213 | +€15,082 | +1.6% |
| Contributions | 10/11 | €552,400 | €552,400 | = | 0.0% |
| Reserves | 13 | €252,860 | €252,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55,860 | €55,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55,860 | €55,860 | = | 0.0% |
| Distributable reserves | 133 | €197,000 | €197,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,871 | €133,953 | +€15,082 | +12.7% |
| Amounts payable | 17/49 | €395,731 | €289,568 | -€106,162 | -26.8% |
| Amounts payable after more than one year | 17 | €102,705 | €70,647 | -€32,058 | -31.2% |
| Financial debts | 170/4 | €102,705 | €70,647 | -€32,058 | -31.2% |
| Amounts payable within one year | 42/48 | €292,050 | €207,899 | -€84,151 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €34,184 | €33,865 | -€319 | -0.9% |
| Trade debts | 44 | €67,493 | €11,925 | -€55,569 | -82.3% |
| Suppliers | 440/4 | €67,493 | €11,925 | -€55,569 | -82.3% |
| Taxes, remuneration and social security | 45 | €68,862 | €13,275 | -€55,587 | -80.7% |
| Taxes | 450/3 | €67,112 | €12,804 | -€54,308 | -80.9% |
| Remuneration and social security | 454/9 | €1,750 | €471 | -€1,279 | -73.1% |
| Other amounts payable | 47/48 | €121,512 | €148,835 | +€27,323 | +22.5% |
| Accrued charges and deferred income | 492/3 | €975 | €11,022 | +€10,047 | +1030.5% |
| Remuneration, social security and pensions | 62 | €4,961 | - | -€4,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,159 | €40,766 | +€607 | +1.5% |
| Other operating charges | 640/8 | €14,837 | €21,372 | +€6,535 | +44.0% |
| Gross operating margin | 9900 | €62,491 | €93,002 | +€30,511 | +48.8% |
| Operating profit (loss) | 9901 | €2,534 | €30,864 | +€28,330 | +1118.0% |
| Financial income | 75/76B | €3,315 | €5,339 | +€2,024 | +61.1% |
| Recurring financial income | 75 | €3,315 | €5,339 | +€2,024 | +61.1% |
| Financial charges | 65/66B | €2,623 | €18,160 | +€15,537 | +592.4% |
| Recurring financial charges | 65 | €2,623 | €18,160 | +€15,537 | +592.4% |
| Profit (loss) for the period before taxes | 9903 | €3,226 | €18,043 | +€14,817 | +459.3% |
| Income taxes | 67/77 | €232 | €2,961 | +€2,729 | +1177.5% |
| Profit (loss) for the period | 9904 | €2,994 | €15,082 | +€12,088 | +403.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,994 | €15,082 | +€12,088 | +403.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.