JMV COMPTA: 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.
JMV COMPTA
Largest movements
- Current investments -€23,319
down €23,319 (-48.8%), from €47,833 to €24,515
- Cash -€15,309
down €15,309 (-48.8%), from €31,354 to €16,045
mainly Other debts (-€44,498) and Tax, wage and social debts (-€1,877)
- Receivables within one year -€3,512
down €3,512 (-28.0%), from €12,543 to €9,031
of which Trade receivables: -€4,034
- Other debts -€44,498
down €44,498 (-98.8%), from €45,027 to €529
- Reserves +€3,634
up €3,634 (+16.4%), from €22,215 to €25,849
- Tax, wage and social debts -€1,877
down €1,877 (-27.8%), from €6,762 to €4,886
of which Remuneration and social security: -€2,396
- Purchases and services -€16,707
down €16,707 (-35.1%), from €47,584 to €30,877
- Gross operating margin -€12,122
down €12,122 (-64.3%), from €18,857 to €6,735
- Turnover -€10,352
down €10,352 (-22.6%), from €45,843 to €35,491
- Taxes -€3,177
down €3,177 (-63.6%), from €4,994 to €1,816
- Financial income -€1,238
down €1,238 (-50.9%), from €2,433 to €1,196
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 | €92,876 | €50,362 | -€42,514 | -45.8% |
| Fixed assets | 21/28 | €726 | €289 | -€438 | -60.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €726 | €289 | -€438 | -60.2% |
| Furniture and vehicles | 24 | €726 | €289 | -€438 | -60.2% |
| Current assets | 29/58 | €92,149 | €50,073 | -€42,076 | -45.7% |
| Amounts receivable within one year | 40/41 | €12,543 | €9,031 | -€3,512 | -28.0% |
| Trade receivables | 40 | €12,527 | €8,493 | -€4,034 | -32.2% |
| Other amounts receivable | 41 | €16 | €538 | +€522 | +3316.6% |
| Current investments | 50/53 | €47,833 | €24,515 | -€23,319 | -48.8% |
| Cash at bank and in hand | 54/58 | €31,354 | €16,045 | -€15,309 | -48.8% |
| Deferred charges and accrued income | 490/1 | €419 | €482 | +€64 | +15.2% |
| Total equity and liabilities | 10/49 | €92,876 | €50,362 | -€42,514 | -45.8% |
| Equity | 10/15 | €40,815 | €44,449 | +€3,634 | +8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,215 | €25,849 | +€3,634 | +16.4% |
| Distributable reserves | 133 | €22,215 | €25,849 | +€3,634 | +16.4% |
| Amounts payable | 17/49 | €52,061 | €5,913 | -€46,148 | -88.6% |
| Amounts payable within one year | 42/48 | €52,061 | €5,913 | -€46,148 | -88.6% |
| Trade debts | 44 | €271 | €499 | +€227 | +83.7% |
| Suppliers | 440/4 | €271 | €499 | +€227 | +83.7% |
| Taxes, remuneration and social security | 45 | €6,762 | €4,886 | -€1,877 | -27.8% |
| Taxes | 450/3 | €2,849 | €3,368 | +€519 | +18.2% |
| Remuneration and social security | 454/9 | €3,914 | €1,518 | -€2,396 | -61.2% |
| Other amounts payable | 47/48 | €45,027 | €529 | -€44,498 | -98.8% |
| Turnover | 70 | €45,843 | €35,491 | -€10,352 | -22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,584 | €30,877 | -€16,707 | -35.1% |
| Remuneration, social security and pensions | 62 | €721 | €816 | +€95 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €438 | -€450 | -50.7% |
| Other operating charges | 640/8 | €1,587 | €1,169 | -€418 | -26.3% |
| Gross operating margin | 9900 | €18,857 | €6,735 | -€12,122 | -64.3% |
| Operating profit (loss) | 9901 | €15,662 | €4,313 | -€11,349 | -72.5% |
| Financial income | 75/76B | €2,433 | €1,196 | -€1,238 | -50.9% |
| Recurring financial income | 75 | €2,433 | €1,196 | -€1,238 | -50.9% |
| Financial charges | 65/66B | €239 | €58 | -€181 | -75.7% |
| Recurring financial charges | 65 | €239 | €58 | -€181 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €17,856 | €5,450 | -€12,406 | -69.5% |
| Income taxes | 67/77 | €4,994 | €1,816 | -€3,177 | -63.6% |
| Profit (loss) for the period | 9904 | €12,863 | €3,634 | -€9,229 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,863 | €3,634 | -€9,229 | -71.7% |
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.