JMT Management: 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.
JMT Management
Largest movements
- Receivables within one year +€13,038
up €13,038 (+115.5%), from €11,292 to €24,329
- Tangible fixed assets -€7,913
down €7,913 (-91.0%), from €8,697 to €784
- Profit (loss) carried forward +€15,754
up €15,754 (+18.6%), from €84,621 to €100,375
- Tax, wage and social debts -€14,393
down €14,393 (-62.6%), from €22,992 to €8,599
- Trade debts +€2,229
up €2,229 (+10897.4%), from €20 to €2,249
- Gross operating margin -€39,828
down €39,828 (-56.7%), from €70,264 to €30,436
- Taxes -€8,629
down €8,629 (-65.2%), from €13,234 to €4,604
- Depreciation -€1,139
down €1,139 (-12.6%), from €9,052 to €7,913
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 | €115,056 | €119,775 | +€4,718 | +4.1% |
| Fixed assets | 21/28 | €8,697 | €784 | -€7,913 | -91.0% |
| Tangible fixed assets | 22/27 | €8,697 | €784 | -€7,913 | -91.0% |
| Furniture and vehicles | 24 | €8,697 | €784 | -€7,913 | -91.0% |
| Current assets | 29/58 | €106,360 | €118,991 | +€12,631 | +11.9% |
| Amounts receivable within one year | 40/41 | €11,292 | €24,329 | +€13,038 | +115.5% |
| Trade receivables | 40 | €11,292 | €24,329 | +€13,038 | +115.5% |
| Cash at bank and in hand | 54/58 | €93,937 | €93,526 | -€412 | -0.4% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,136 | +€5 | +0.4% |
| Total equity and liabilities | 10/49 | €115,056 | €119,775 | +€4,718 | +4.1% |
| Equity | 10/15 | €87,921 | €103,675 | +€15,754 | +17.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,621 | €100,375 | +€15,754 | +18.6% |
| Amounts payable | 17/49 | €27,135 | €16,099 | -€11,036 | -40.7% |
| Amounts payable within one year | 42/48 | €27,135 | €16,099 | -€11,036 | -40.7% |
| Trade debts | 44 | €20 | €2,249 | +€2,229 | +10897.4% |
| Suppliers | 440/4 | €20 | €2,249 | +€2,229 | +10897.4% |
| Taxes, remuneration and social security | 45 | €22,992 | €8,599 | -€14,393 | -62.6% |
| Taxes | 450/3 | €22,992 | €8,599 | -€14,393 | -62.6% |
| Other amounts payable | 47/48 | €4,122 | €5,251 | +€1,129 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,052 | €7,913 | -€1,139 | -12.6% |
| Other operating charges | 640/8 | €1,282 | €1,038 | -€244 | -19.0% |
| Gross operating margin | 9900 | €70,264 | €30,436 | -€39,828 | -56.7% |
| Operating profit (loss) | 9901 | €59,930 | €21,485 | -€38,445 | -64.1% |
| Financial charges | 65/66B | €112 | €294 | +€181 | +161.1% |
| Recurring financial charges | 65 | €112 | €294 | +€181 | +161.1% |
| Profit (loss) for the period before taxes | 9903 | €59,817 | €21,191 | -€38,626 | -64.6% |
| Income taxes | 67/77 | €13,234 | €4,604 | -€8,629 | -65.2% |
| Profit (loss) for the period | 9904 | €46,584 | €16,587 | -€29,997 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,584 | €16,587 | -€29,997 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.