JMVS: 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.
JMVS
Largest movements
- Cash +€17,621
up €17,621 (+23.6%), from €74,615 to €92,236
mainly Net result for the year (+€20,699) and Depreciation (+€10,570)
- Receivables within one year +€13,711
up €13,711 (+350%), from €3,914 to €17,625
of which Trade receivables: +€14,659
- Tangible fixed assets -€10,570
down €10,570 (-17.3%), from €60,940 to €50,370
- Reserves +€15,699
up €15,699 (+13.3%), from €118,122 to €133,821
- Other debts +€3,500
new in 2025: €3,500
- Gross operating margin -€15,715
down €15,715 (-28.8%), from €54,592 to €38,878
- Depreciation -€7,063
down €7,063 (-40.1%), from €17,633 to €10,570
- Financial income +€994
up €994 (+195%), from €511 to €1,505
- Taxes -€567
down €567 (-6.0%), from €9,449 to €8,882
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 | €139,568 | €160,231 | +€20,663 | +14.8% |
| Fixed assets | 21/28 | €60,940 | €50,370 | -€10,570 | -17.3% |
| Tangible fixed assets | 22/27 | €60,940 | €50,370 | -€10,570 | -17.3% |
| Land and buildings | 22 | €47,465 | €43,157 | -€4,308 | -9.1% |
| Plant, machinery and equipment | 23 | €8,439 | €3,210 | -€5,229 | -62.0% |
| Furniture and vehicles | 24 | €5,036 | €4,003 | -€1,033 | -20.5% |
| Current assets | 29/58 | €78,628 | €109,861 | +€31,233 | +39.7% |
| Amounts receivable within one year | 40/41 | €3,914 | €17,625 | +€13,711 | +350% |
| Trade receivables | 40 | €545 | €15,204 | +€14,659 | +2,690% |
| Other amounts receivable | 41 | €3,369 | €2,421 | -€948 | -28.1% |
| Cash at bank and in hand | 54/58 | €74,615 | €92,236 | +€17,621 | +23.6% |
| Deferred charges and accrued income | 490/1 | €99 | - | -€99 | |
| Total equity and liabilities | 10/49 | €139,568 | €160,231 | +€20,663 | +14.8% |
| Equity | 10/15 | €132,382 | €148,081 | +€15,699 | +11.9% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €118,122 | €133,821 | +€15,699 | +13.3% |
| Distributable reserves | 133 | €118,122 | €133,821 | +€15,699 | +13.3% |
| Amounts payable | 17/49 | €7,186 | €12,151 | +€4,964 | +69.1% |
| Amounts payable within one year | 42/48 | €7,186 | €12,151 | +€4,964 | +69.1% |
| Taxes, remuneration and social security | 45 | €7,186 | €8,651 | +€1,464 | +20.4% |
| Taxes | 450/3 | €7,186 | €8,651 | +€1,464 | +20.4% |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,633 | €10,570 | -€7,063 | -40.1% |
| Other operating charges | 640/8 | €194 | €126 | -€68 | -35.0% |
| Gross operating margin | 9900 | €54,592 | €38,878 | -€15,715 | -28.8% |
| Operating profit (loss) | 9901 | €36,766 | €28,181 | -€8,584 | -23.3% |
| Financial income | 75/76B | €511 | €1,505 | +€994 | +195% |
| Recurring financial income | 75 | €511 | €1,505 | +€994 | +195% |
| Financial charges | 65/66B | €101 | €106 | +€5 | +5.1% |
| Recurring financial charges | 65 | €101 | €106 | +€5 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €37,176 | €29,581 | -€7,595 | -20.4% |
| Income taxes | 67/77 | €9,449 | €8,882 | -€567 | -6.0% |
| Profit (loss) for the period | 9904 | €27,727 | €20,699 | -€7,028 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,727 | €20,699 | -€7,028 | -25.3% |
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 14 October 2026 via checked.be.