JMV TAILORING: 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 TAILORING
Largest movements
- Receivables within one year +€64,530
up €64,530 (+62.1%), from €103,910 to €168,440
of which Trade receivables: +€64,182
- Cash -€15,938
down €15,938 (-22.4%), from €71,199 to €55,261
mainly Receivables within one year (-€64,530) and Investment in fixed assets (net) (-€21,332)
- Tangible fixed assets +€15,548
up €15,548 (+167%), from €9,320 to €24,868
of which Other tangible fixed assets: +€14,460
- Deferred charges and accrued income +€2,770
up €2,770 (+272%), from €1,020 to €3,789
- Trade debts +€35,748
up €35,748 (+138%), from €25,892 to €61,640
- Profit (loss) carried forward +€28,325
up €28,325 (+34.5%), from €82,177 to €110,502
- Tax, wage and social debts +€10,746
up €10,746 (+22.3%), from €48,169 to €58,916
of which Taxes: +€7,274
- Current portion of long-term debt -€4,745
down €4,745 (-48.0%), from €9,885 to €5,140
- Debts after one year -€3,700
down €3,700 (-34.3%), from €10,792 to €7,092
- Staff costs +€39,195
up €39,195 (+55.3%), from €70,818 to €110,013
- Gross operating margin +€34,886
up €34,886 (+28.0%), from €124,510 to €159,396
- Taxes -€2,649
down €2,649 (-20.4%), from €12,990 to €10,341
- Depreciation +€2,173
up €2,173 (+53.3%), from €4,079 to €6,252
- Financial charges -€1,992
down €1,992 (-23.0%), from €8,653 to €6,661
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 | €188,514 | €254,956 | +€66,442 | +35.2% |
| Fixed assets | 21/28 | €10,386 | €25,465 | +€15,080 | +145% |
| Intangible fixed assets | 21 | €1,066 | €598 | -€468 | -43.9% |
| Tangible fixed assets | 22/27 | €9,320 | €24,868 | +€15,548 | +167% |
| Plant, machinery and equipment | 23 | €2,516 | €5,070 | +€2,554 | +102% |
| Furniture and vehicles | 24 | €6,271 | €4,806 | -€1,466 | -23.4% |
| Other tangible fixed assets | 26 | €533 | €14,992 | +€14,460 | +2,714% |
| Current assets | 29/58 | €178,129 | €229,491 | +€51,362 | +28.8% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €103,910 | €168,440 | +€64,530 | +62.1% |
| Trade receivables | 40 | €97,626 | €161,808 | +€64,182 | +65.7% |
| Other amounts receivable | 41 | €6,284 | €6,632 | +€348 | +5.5% |
| Cash at bank and in hand | 54/58 | €71,199 | €55,261 | -€15,938 | -22.4% |
| Deferred charges and accrued income | 490/1 | €1,020 | €3,789 | +€2,770 | +272% |
| Total equity and liabilities | 10/49 | €188,514 | €254,956 | +€66,442 | +35.2% |
| Equity | 10/15 | €92,177 | €120,502 | +€28,325 | +30.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,177 | €110,502 | +€28,325 | +34.5% |
| Amounts payable | 17/49 | €96,337 | €134,454 | +€38,117 | +39.6% |
| Amounts payable after more than one year | 17 | €10,792 | €7,092 | -€3,700 | -34.3% |
| Financial debts | 170/4 | €10,792 | €7,092 | -€3,700 | -34.3% |
| Amounts payable within one year | 42/48 | €85,546 | €127,362 | +€41,816 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €9,885 | €5,140 | -€4,745 | -48.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €25,892 | €61,640 | +€35,748 | +138% |
| Suppliers | 440/4 | €25,892 | €61,640 | +€35,748 | +138% |
| Taxes, remuneration and social security | 45 | €48,169 | €58,916 | +€10,746 | +22.3% |
| Taxes | 450/3 | €36,106 | €43,380 | +€7,274 | +20.1% |
| Remuneration and social security | 454/9 | €12,063 | €15,536 | +€3,472 | +28.8% |
| Other amounts payable | 47/48 | €1,600 | €1,666 | +€66 | +4.1% |
| Remuneration, social security and pensions | 62 | €70,818 | €110,013 | +€39,195 | +55.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €6,252 | +€2,173 | +53.3% |
| Other operating charges | 640/8 | €2,358 | €836 | -€1,522 | -64.6% |
| Gross operating margin | 9900 | €124,510 | €159,396 | +€34,886 | +28.0% |
| Operating profit (loss) | 9901 | €47,255 | €42,296 | -€4,959 | -10.5% |
| Financial income | 75/76B | €4,172 | €4,698 | +€526 | +12.6% |
| Recurring financial income | 75 | €4,172 | €4,698 | +€526 | +12.6% |
| Financial charges | 65/66B | €8,653 | €6,661 | -€1,992 | -23.0% |
| Recurring financial charges | 65 | €8,653 | €6,661 | -€1,992 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €42,774 | €40,332 | -€2,442 | -5.7% |
| Income taxes | 67/77 | €12,990 | €10,341 | -€2,649 | -20.4% |
| Profit (loss) for the period | 9904 | €29,784 | €29,991 | +€208 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,784 | €29,991 | +€208 | +0.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.