JMV BOIS: 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.
JMV BOIS
Largest movements
- Tangible fixed assets -€15,947
down €15,947 (-31.2%), from €51,159 to €35,213
of which Leasing and similar rights: -€11,418
- Cash +€7,734
up €7,734 (+43.1%), from €17,949 to €25,684
mainly Depreciation (+€15,947) and Receivables within one year (+€3,453)
- Receivables within one year -€3,453
down €3,453 (-50.8%), from €6,790 to €3,338
of which Trade receivables: -€4,312
- Debts after one year -€7,843
down €7,843 (-32.8%), from €23,925 to €16,082
- Profit (loss) carried forward -€4,102
new in 2025: -€4,102
- Trade debts +€1,989
up €1,989 (+64.0%), from €3,109 to €5,098
- Tax, wage and social debts -€1,963
down €1,963 (-96.3%), from €2,038 to €75
- Gross operating margin -€8,693
down €8,693 (-35.1%), from €24,766 to €16,074
- Taxes -€2,285
down €2,285 (-59.8%), from €3,819 to €1,534
- Financial charges -€281
down €281 (-15.4%), from €1,829 to €1,548
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 | €75,899 | €64,234 | -€11,665 | -15.4% |
| Fixed assets | 21/28 | €51,159 | €35,213 | -€15,947 | -31.2% |
| Tangible fixed assets | 22/27 | €51,159 | €35,213 | -€15,947 | -31.2% |
| Plant, machinery and equipment | 23 | €2,098 | €610 | -€1,488 | -70.9% |
| Furniture and vehicles | 24 | €9,652 | €6,612 | -€3,040 | -31.5% |
| Leasing and similar rights | 25 | €39,409 | €27,991 | -€11,418 | -29.0% |
| Current assets | 29/58 | €24,740 | €29,022 | +€4,282 | +17.3% |
| Amounts receivable within one year | 40/41 | €6,790 | €3,338 | -€3,453 | -50.8% |
| Trade receivables | 40 | €4,312 | €0 | -€4,312 | -100% |
| Other amounts receivable | 41 | €2,478 | €3,338 | +€859 | +34.7% |
| Cash at bank and in hand | 54/58 | €17,949 | €25,684 | +€7,734 | +43.1% |
| Total equity and liabilities | 10/49 | €75,899 | €64,234 | -€11,665 | -15.4% |
| Equity | 10/15 | €38,344 | €34,242 | -€4,102 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,744 | €19,744 | = | 0.0% |
| Distributable reserves | 133 | €19,744 | €19,744 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,102 | -€4,102 | |
| Amounts payable | 17/49 | €37,555 | €29,992 | -€7,563 | -20.1% |
| Amounts payable after more than one year | 17 | €23,925 | €16,082 | -€7,843 | -32.8% |
| Financial debts | 170/4 | €23,925 | €16,082 | -€7,843 | -32.8% |
| Amounts payable within one year | 42/48 | €13,630 | €13,910 | +€280 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €7,497 | €7,843 | +€346 | +4.6% |
| Trade debts | 44 | €3,109 | €5,098 | +€1,989 | +64.0% |
| Suppliers | 440/4 | €3,109 | €5,098 | +€1,989 | +64.0% |
| Taxes, remuneration and social security | 45 | €2,038 | €75 | -€1,963 | -96.3% |
| Taxes | 450/3 | €2,038 | €75 | -€1,963 | -96.3% |
| Other amounts payable | 47/48 | €986 | €894 | -€92 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,853 | €15,947 | +€94 | +0.6% |
| Other operating charges | 640/8 | €1,379 | €1,343 | -€35 | -2.6% |
| Gross operating margin | 9900 | €24,766 | €16,074 | -€8,693 | -35.1% |
| Operating profit (loss) | 9901 | €7,534 | -€1,217 | -€8,751 | |
| Financial income | 75/76B | €5 | €197 | +€192 | +3,669% |
| Recurring financial income | 75 | €5 | €197 | +€192 | +3,669% |
| Financial charges | 65/66B | €1,829 | €1,548 | -€281 | -15.4% |
| Recurring financial charges | 65 | €1,829 | €1,548 | -€281 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €5,711 | -€2,568 | -€8,279 | |
| Income taxes | 67/77 | €3,819 | €1,534 | -€2,285 | -59.8% |
| Profit (loss) for the period | 9904 | €1,892 | -€4,102 | -€5,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,892 | -€4,102 | -€5,994 |
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 23 October 2026 via checked.be.