JMSolution: 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.
JMSolution
Largest movements
- Tangible fixed assets -€6,565
down €6,565 (-21.4%), from €30,657 to €24,092
of which Furniture and vehicles: -€5,490
- Receivables within one year -€3,544
down €3,544 (-42.0%), from €8,442 to €4,898
of which Other amounts receivable: -€7,382
- Other debts -€13,385
down €13,385 (-24.3%), from €54,997 to €41,612
- Short-term financial debts +€2,093
new in 2025: €2,093
- Trade debts -€2,046
down €2,046 (-91.8%), from €2,229 to €183
- Tax, wage and social debts +€1,804
new in 2025: €1,804
- Profit (loss) carried forward +€1,326
up €1,326 (+6.7%), from -€19,893 to -€18,567
- Gross operating margin +€28,031
up €28,031, from -€15,272 to €12,759
- Depreciation +€6,547
up €6,547 (+36,412%), from €18 to €6,565
- Financial charges +€2,271
up €2,271 (+110%), from €2,058 to €4,329
- Other operating charges -€2,005
down €2,005 (-78.8%), from €2,545 to €540
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 | €39,334 | €29,125 | -€10,209 | -26.0% |
| Fixed assets | 21/28 | €30,657 | €24,227 | -€6,430 | -21.0% |
| Tangible fixed assets | 22/27 | €30,657 | €24,092 | -€6,565 | -21.4% |
| Plant, machinery and equipment | 23 | €3,221 | €2,147 | -€1,075 | -33.4% |
| Furniture and vehicles | 24 | €27,436 | €21,945 | -€5,490 | -20.0% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €8,677 | €4,898 | -€3,779 | -43.6% |
| Amounts receivable within one year | 40/41 | €8,442 | €4,898 | -€3,544 | -42.0% |
| Trade receivables | 40 | €518 | €4,355 | +€3,838 | +742% |
| Other amounts receivable | 41 | €7,924 | €543 | -€7,382 | -93.2% |
| Cash at bank and in hand | 54/58 | €235 | - | -€235 | |
| Total equity and liabilities | 10/49 | €39,334 | €29,125 | -€10,209 | -26.0% |
| Equity | 10/15 | -€17,893 | -€16,567 | +€1,326 | +7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,893 | -€18,567 | +€1,326 | +6.7% |
| Amounts payable | 17/49 | €57,226 | €45,692 | -€11,534 | -20.2% |
| Amounts payable within one year | 42/48 | €57,226 | €45,692 | -€11,534 | -20.2% |
| Financial debts | 43 | - | €2,093 | +€2,093 | |
| Credit institutions | 430/8 | - | €2,093 | +€2,093 | |
| Trade debts | 44 | €2,229 | €183 | -€2,046 | -91.8% |
| Suppliers | 440/4 | €2,229 | €183 | -€2,046 | -91.8% |
| Taxes, remuneration and social security | 45 | - | €1,804 | +€1,804 | |
| Remuneration and social security | 454/9 | - | €1,804 | +€1,804 | |
| Other amounts payable | 47/48 | €54,997 | €41,612 | -€13,385 | -24.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €6,565 | +€6,547 | +36,412% |
| Other operating charges | 640/8 | €2,545 | €540 | -€2,005 | -78.8% |
| Gross operating margin | 9900 | -€15,272 | €12,759 | +€28,031 | |
| Operating profit (loss) | 9901 | -€17,835 | €5,654 | +€23,489 | |
| Financial charges | 65/66B | €2,058 | €4,329 | +€2,271 | +110% |
| Recurring financial charges | 65 | €2,058 | €4,329 | +€2,271 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€19,893 | €1,326 | +€21,218 | |
| Profit (loss) for the period | 9904 | -€19,893 | €1,326 | +€21,218 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,893 | €1,326 | +€21,218 |
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 16 October 2026 via checked.be.