JMT 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.
JMT SERVICES
Largest movements
- Financial fixed assets -€45,125
no longer reported in 2025 (was €45,125)
- Receivables within one year -€8,955
down €8,955 (-61.2%), from €14,636 to €5,680
of which Other amounts receivable: -€12,943
- Tangible fixed assets -€6,290
down €6,290 (-24.8%), from €25,358 to €19,068
- Stocks and contracts +€3,665
new in 2025: €3,665
- Cash +€3,101
up €3,101 (+7.9%), from €39,110 to €42,211
mainly Investment in fixed assets (net) (+€45,125) and Other debts (+€32,700)
- Reserves -€73,515
down €73,515 (-83.3%), from €88,240 to €14,725
- Other debts +€32,700
up €32,700 (+134.7%), from €24,284 to €56,983
- Tax, wage and social debts -€10,496
no longer reported in 2025 (was €10,496)
- Trade debts -€1,897
down €1,897 (-64.4%), from €2,947 to €1,050
- Gross operating margin -€119,894
down €119,894, from €111,806 to -€8,088
- Taxes -€22,539
down €22,539 (-98.6%), from €22,861 to €322
- Depreciation +€3,994
up €3,994 (+174.0%), from €2,296 to €6,290
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 | €126,966 | €73,759 | -€53,207 | -41.9% |
| Fixed assets | 21/28 | €70,483 | €19,068 | -€51,415 | -72.9% |
| Tangible fixed assets | 22/27 | €25,358 | €19,068 | -€6,290 | -24.8% |
| Furniture and vehicles | 24 | €25,358 | €19,068 | -€6,290 | -24.8% |
| Financial fixed assets | 28 | €45,125 | - | -€45,125 | |
| Current assets | 29/58 | €56,483 | €54,691 | -€1,792 | -3.2% |
| Stocks and contracts in progress | 3 | - | €3,665 | +€3,665 | |
| Stocks | 30/36 | - | €3,665 | +€3,665 | |
| Amounts receivable within one year | 40/41 | €14,636 | €5,680 | -€8,955 | -61.2% |
| Trade receivables | 40 | - | €3,988 | +€3,988 | |
| Other amounts receivable | 41 | €14,636 | €1,693 | -€12,943 | -88.4% |
| Cash at bank and in hand | 54/58 | €39,110 | €42,211 | +€3,101 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,737 | €3,134 | +€397 | +14.5% |
| Total equity and liabilities | 10/49 | €126,966 | €73,759 | -€53,207 | -41.9% |
| Equity | 10/15 | €89,240 | €15,725 | -€73,515 | -82.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €88,240 | €14,725 | -€73,515 | -83.3% |
| Distributable reserves | 133 | €88,240 | €14,725 | -€73,515 | -83.3% |
| Amounts payable | 17/49 | €37,726 | €58,034 | +€20,308 | +53.8% |
| Amounts payable within one year | 42/48 | €37,726 | €58,034 | +€20,308 | +53.8% |
| Trade debts | 44 | €2,947 | €1,050 | -€1,897 | -64.4% |
| Suppliers | 440/4 | €2,947 | €1,050 | -€1,897 | -64.4% |
| Taxes, remuneration and social security | 45 | €10,496 | - | -€10,496 | |
| Taxes | 450/3 | €10,496 | - | -€10,496 | |
| Other amounts payable | 47/48 | €24,284 | €56,983 | +€32,700 | +134.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,296 | €6,290 | +€3,994 | +174.0% |
| Other operating charges | 640/8 | €557 | €679 | +€122 | +21.9% |
| Gross operating margin | 9900 | €111,806 | -€8,088 | -€119,894 | |
| Operating profit (loss) | 9901 | €108,953 | -€15,056 | -€124,010 | |
| Financial income | 75/76B | - | €74 | +€74 | |
| Recurring financial income | 75 | - | €74 | +€74 | |
| Financial charges | 65/66B | €4,234 | €3,894 | -€340 | -8.0% |
| Recurring financial charges | 65 | €4,234 | €3,894 | -€340 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €104,720 | -€18,876 | -€123,596 | |
| Income taxes | 67/77 | €22,861 | €322 | -€22,539 | -98.6% |
| Profit (loss) for the period | 9904 | €81,859 | -€19,198 | -€101,057 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,859 | -€19,198 | -€101,057 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.