JMT PNEUS: 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.
What changed
JMT PNEUS
NACE 95.315, Tyre services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,518
2024 · €19,113-€5,595
Equity
€45,086
2024 · €31,568+€13,518
Cash
€33,402
2024 · €36,923-€3,521
Balance sheet total
€632,935
2024 · €664,452-€31,517
Largest movements
Assets
- Tangible fixed assets -€24,596
down €24,596 (-4.2%), from €587,491 to €562,895
of which Land and buildings: -€20,459
Equity and liabilities
- Debts after one year -€27,080
down €27,080 (-5.5%), from €490,460 to €463,380
- Other debts -€14,014
down €14,014 (-27.2%), from €51,585 to €37,571
- Profit (loss) carried forward +€13,518
up €13,518 (+70.5%), from €19,168 to €32,686
Income statement
- Staff costs +€8,447
up €8,447 (+8.4%), from €100,683 to €109,130
- Gross operating margin +€2,132
up €2,132 (+1.2%), from €178,865 to €180,997
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.
Result 2024
€19,113
Gross operating margin
+€2,132
Staff costs
-€8,447
Depreciation
+€138
Other operating charges
+€271
Other operating items
-€225
Financial income
+€276
Financial charges
+€404
Taxes
-€144
Result 2025
€13,518
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€26,791
Investment
-€4,107
Financing
-€26,205
Cash 2024
€36,923
From operations (derived)
+€26,791
Net result for the year
+€13,518
Depreciation
+€26,825
Receivables within one year
+€5,384
Deferred charges and accrued income
-€106
Trade debts
-€3,220
Tax, wage and social debts
-€1,422
Other debts
-€14,014
Accrued charges and deferred income
-€174
Investment (derived)
-€4,107
Investment in fixed assets (net)
-€4,107
Financing
-€26,205
Debts after one year
-€27,080
Current portion of long-term debt
+€875
Cash 2025
€33,402
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,452 | €632,935 | -€31,517 | -4.7% |
| Fixed assets | 21/28 | €593,150 | €570,432 | -€22,718 | -3.8% |
| Tangible fixed assets | 22/27 | €587,491 | €562,895 | -€24,596 | -4.2% |
| Land and buildings | 22 | €575,957 | €555,498 | -€20,459 | -3.6% |
| Plant, machinery and equipment | 23 | €11,534 | €6,263 | -€5,271 | -45.7% |
| Furniture and vehicles | 24 | - | €1,134 | +€1,134 | |
| Financial fixed assets | 28 | €5,659 | €7,537 | +€1,878 | +33.2% |
| Current assets | 29/58 | €71,302 | €62,503 | -€8,799 | -12.3% |
| Amounts receivable within one year | 40/41 | €33,955 | €28,571 | -€5,384 | -15.9% |
| Trade receivables | 40 | €33,955 | €28,460 | -€5,495 | -16.2% |
| Other amounts receivable | 41 | - | €111 | +€111 | |
| Cash at bank and in hand | 54/58 | €36,923 | €33,402 | -€3,521 | -9.5% |
| Deferred charges and accrued income | 490/1 | €424 | €530 | +€106 | +25.0% |
| Total equity and liabilities | 10/49 | €664,452 | €632,935 | -€31,517 | -4.7% |
| Equity | 10/15 | €31,568 | €45,086 | +€13,518 | +42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,168 | €32,686 | +€13,518 | +70.5% |
| Amounts payable | 17/49 | €632,884 | €587,849 | -€45,035 | -7.1% |
| Amounts payable after more than one year | 17 | €490,460 | €463,380 | -€27,080 | -5.5% |
| Financial debts | 170/4 | €490,460 | €463,380 | -€27,080 | -5.5% |
| Amounts payable within one year | 42/48 | €142,232 | €124,451 | -€17,781 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €26,205 | €27,080 | +€875 | +3.3% |
| Trade debts | 44 | €34,659 | €31,439 | -€3,220 | -9.3% |
| Suppliers | 440/4 | €34,659 | €31,439 | -€3,220 | -9.3% |
| Taxes, remuneration and social security | 45 | €29,783 | €28,361 | -€1,422 | -4.8% |
| Taxes | 450/3 | €18,764 | €15,218 | -€3,546 | -18.9% |
| Remuneration and social security | 454/9 | €11,019 | €13,143 | +€2,124 | +19.3% |
| Other amounts payable | 47/48 | €51,585 | €37,571 | -€14,014 | -27.2% |
| Accrued charges and deferred income | 492/3 | €192 | €18 | -€174 | -90.6% |
| Remuneration, social security and pensions | 62 | €100,683 | €109,130 | +€8,447 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,963 | €26,825 | -€138 | -0.5% |
| Other operating charges | 640/8 | €9,527 | €9,256 | -€271 | -2.8% |
| Non-recurring operating charges | 66A | €469 | €694 | +€225 | +48.0% |
| Gross operating margin | 9900 | €178,865 | €180,997 | +€2,132 | +1.2% |
| Operating profit (loss) | 9901 | €41,223 | €35,092 | -€6,131 | -14.9% |
| Financial income | 75/76B | - | €276 | +€276 | |
| Recurring financial income | 75 | - | €276 | +€276 | |
| Financial charges | 65/66B | €22,110 | €21,706 | -€404 | -1.8% |
| Recurring financial charges | 65 | €22,110 | €21,706 | -€404 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €19,113 | €13,662 | -€5,451 | -28.5% |
| Income taxes | 67/77 | - | €144 | +€144 | |
| Profit (loss) for the period | 9904 | €19,113 | €13,518 | -€5,595 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,113 | €13,518 | -€5,595 | -29.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.