JRM Maintenance: 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.
JRM Maintenance
Largest movements
- Cash -€4,388
down €4,388 (-26.1%), from €16,779 to €12,392
mainly Investment in fixed assets (net) (-€6,825) and Trade debts (-€4,136)
- Tangible fixed assets +€3,470
up €3,470 (+52.2%), from €6,651 to €10,121
of which Furniture and vehicles: +€4,519
- Trade debts -€4,136
down €4,136 (-50.6%), from €8,174 to €4,038
- Reserves +€3,516
up €3,516 (+10.8%), from €32,445 to €35,961
of which Distributable reserves: +€3,516
- Gross operating margin +€13,443
up €13,443 (+3,936%), from €342 to €13,784
- Financial charges +€2,716
up €2,716 (+312%), from €870 to €3,586
- Other operating charges -€1,371
down €1,371 (-36.1%), from €3,797 to €2,427
- Taxes +€814
up €814 (+933%), from €87 to €901
- Depreciation -€327
down €327 (-8.9%), from €3,682 to €3,355
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 | €73,599 | €72,341 | -€1,258 | -1.7% |
| Fixed assets | 21/28 | €7,601 | €11,071 | +€3,470 | +45.7% |
| Tangible fixed assets | 22/27 | €6,651 | €10,121 | +€3,470 | +52.2% |
| Plant, machinery and equipment | 23 | €2,448 | €1,398 | -€1,049 | -42.9% |
| Furniture and vehicles | 24 | €4,203 | €8,722 | +€4,519 | +108% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €65,999 | €61,270 | -€4,728 | -7.2% |
| Amounts receivable within one year | 40/41 | €48,661 | €48,320 | -€341 | -0.7% |
| Trade receivables | 40 | €13,221 | €12,311 | -€910 | -6.9% |
| Other amounts receivable | 41 | €35,439 | €36,009 | +€570 | +1.6% |
| Cash at bank and in hand | 54/58 | €16,779 | €12,392 | -€4,388 | -26.1% |
| Deferred charges and accrued income | 490/1 | €559 | €559 | = | 0.0% |
| Total equity and liabilities | 10/49 | €73,599 | €72,341 | -€1,258 | -1.7% |
| Equity | 10/15 | €44,845 | €48,361 | +€3,516 | +7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,445 | €35,961 | +€3,516 | +10.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €30,590 | €34,106 | +€3,516 | +11.5% |
| Amounts payable | 17/49 | €28,754 | €23,979 | -€4,775 | -16.6% |
| Amounts payable within one year | 42/48 | €28,754 | €23,979 | -€4,775 | -16.6% |
| Trade debts | 44 | €8,174 | €4,038 | -€4,136 | -50.6% |
| Suppliers | 440/4 | €8,174 | €4,038 | -€4,136 | -50.6% |
| Taxes, remuneration and social security | 45 | €19,020 | €18,364 | -€657 | -3.5% |
| Taxes | 450/3 | €19,020 | €18,364 | -€657 | -3.5% |
| Other amounts payable | 47/48 | €1,560 | €1,578 | +€18 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,682 | €3,355 | -€327 | -8.9% |
| Other operating charges | 640/8 | €3,797 | €2,427 | -€1,371 | -36.1% |
| Gross operating margin | 9900 | €342 | €13,784 | +€13,443 | +3,936% |
| Operating profit (loss) | 9901 | -€7,137 | €8,003 | +€15,140 | |
| Financial income | 75/76B | €200 | €0 | -€200 | -99.9% |
| Recurring financial income | 75 | €200 | €0 | -€200 | -99.9% |
| Financial charges | 65/66B | €870 | €3,586 | +€2,716 | +312% |
| Recurring financial charges | 65 | €870 | €3,586 | +€2,716 | +312% |
| Profit (loss) for the period before taxes | 9903 | -€7,807 | €4,417 | +€12,224 | |
| Income taxes | 67/77 | €87 | €901 | +€814 | +933% |
| Profit (loss) for the period | 9904 | -€7,894 | €3,516 | +€11,411 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,894 | €3,516 | +€11,411 |
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 14 October 2026 via checked.be.