JMS PRODUCTION: 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.
JMS PRODUCTION
Largest movements
- Tangible fixed assets +€35,027
new in 2025: €35,027
- Cash -€5,522
down €5,522 (-13.3%), from €41,429 to €35,907
mainly Investment in fixed assets (net) (-€42,730) and Contributions, distributions and other (-€7,215)
- Receivables within one year +€2,412
up €2,412 (+105%), from €2,292 to €4,704
of which Trade receivables: +€1,943
- Debts after one year +€27,807
new in 2025: €27,807
- Reserves +€8,500
up €8,500 (+85.0%), from €10,000 to €18,500
- Profit (loss) carried forward -€6,787
down €6,787 (-89.1%), from €7,619 to €832
- Current portion of long-term debt +€6,022
new in 2025: €6,022
- Other debts -€2,099
down €2,099 (-20.6%), from €10,205 to €8,106
- Depreciation +€7,703
new in 2025: €7,703
- Gross operating margin +€2,971
up €2,971 (+15.7%), from €18,913 to €21,884
- Financial charges +€1,343
up €1,343 (+885%), from €152 to €1,495
- Taxes -€372
down €372 (-9.5%), from €3,903 to €3,531
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.
Derived cash bridge
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 | €43,878 | €75,694 | +€31,816 | +72.5% |
| Fixed assets | 21/28 | €50 | €35,077 | +€35,027 | +70,053% |
| Tangible fixed assets | 22/27 | - | €35,027 | +€35,027 | |
| Furniture and vehicles | 24 | - | €35,027 | +€35,027 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €43,828 | €40,617 | -€3,211 | -7.3% |
| Amounts receivable within one year | 40/41 | €2,292 | €4,704 | +€2,412 | +105% |
| Trade receivables | 40 | €2,292 | €4,235 | +€1,943 | +84.8% |
| Other amounts receivable | 41 | - | €469 | +€469 | |
| Cash at bank and in hand | 54/58 | €41,429 | €35,907 | -€5,522 | -13.3% |
| Deferred charges and accrued income | 490/1 | €107 | €6 | -€100 | -94.3% |
| Total equity and liabilities | 10/49 | €43,878 | €75,694 | +€31,816 | +72.5% |
| Equity | 10/15 | €25,679 | €27,392 | +€1,713 | +6.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €10,000 | €18,500 | +€8,500 | +85.0% |
| Distributable reserves | 133 | €10,000 | €18,500 | +€8,500 | +85.0% |
| Profit (loss) carried forward | 14 | €7,619 | €832 | -€6,787 | -89.1% |
| Amounts payable | 17/49 | €18,198 | €48,301 | +€30,103 | +165% |
| Amounts payable after more than one year | 17 | - | €27,807 | +€27,807 | |
| Financial debts | 170/4 | - | €27,807 | +€27,807 | |
| Amounts payable within one year | 42/48 | €18,198 | €20,494 | +€2,296 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,022 | +€6,022 | |
| Trade debts | 44 | €354 | €597 | +€243 | +68.7% |
| Suppliers | 440/4 | €354 | €597 | +€243 | +68.7% |
| Taxes, remuneration and social security | 45 | €7,640 | €5,769 | -€1,870 | -24.5% |
| Taxes | 450/3 | €7,640 | €5,769 | -€1,870 | -24.5% |
| Other amounts payable | 47/48 | €10,205 | €8,106 | -€2,099 | -20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,703 | +€7,703 | |
| Other operating charges | 640/8 | €247 | €255 | +€8 | +3.3% |
| Gross operating margin | 9900 | €18,913 | €21,884 | +€2,971 | +15.7% |
| Operating profit (loss) | 9901 | €18,667 | €13,927 | -€4,740 | -25.4% |
| Financial income | 75/76B | €44 | €27 | -€17 | -38.2% |
| Recurring financial income | 75 | €44 | €27 | -€17 | -38.2% |
| Financial charges | 65/66B | €152 | €1,495 | +€1,343 | +885% |
| Recurring financial charges | 65 | €152 | €1,495 | +€1,343 | +885% |
| Profit (loss) for the period before taxes | 9903 | €18,559 | €12,459 | -€6,100 | -32.9% |
| Income taxes | 67/77 | €3,903 | €3,531 | -€372 | -9.5% |
| Profit (loss) for the period | 9904 | €14,656 | €8,928 | -€5,729 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,656 | €8,928 | -€5,729 | -39.1% |
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 13 October 2026 via checked.be.