JTMed: 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.
JTMed
Largest movements
- Cash +€104,688
up €104,688 (+680%), from €15,385 to €120,073
mainly Net result for the year (+€87,668) and Tax, wage and social debts (+€17,579)
- Deferred charges and accrued income -€6,566
down €6,566 (-43.1%), from €15,219 to €8,653
- Tangible fixed assets +€6,069
new in 2025: €6,069
of which Furniture and vehicles: +€4,478
- Receivables within one year +€1,634
new in 2025: €1,634
- Profit (loss) carried forward +€86,835
up €86,835 (+468%), from €18,538 to €105,373
- Tax, wage and social debts +€17,579
up €17,579 (+213%), from €8,259 to €25,837
of which Taxes: +€16,579
- Gross operating margin +€87,815
up €87,815 (+360%), from €24,368 to €112,183
- Taxes +€18,761
up €18,761 (+386%), from €4,859 to €23,620
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 | €30,604 | €136,429 | +€105,825 | +346% |
| Fixed assets | 21/28 | - | €6,069 | +€6,069 | |
| Tangible fixed assets | 22/27 | - | €6,069 | +€6,069 | |
| Furniture and vehicles | 24 | - | €4,478 | +€4,478 | |
| Other tangible fixed assets | 26 | - | €1,591 | +€1,591 | |
| Current assets | 29/58 | €30,604 | €130,360 | +€99,756 | +326% |
| Amounts receivable within one year | 40/41 | - | €1,634 | +€1,634 | |
| Trade receivables | 40 | - | €1,634 | +€1,634 | |
| Cash at bank and in hand | 54/58 | €15,385 | €120,073 | +€104,688 | +680% |
| Deferred charges and accrued income | 490/1 | €15,219 | €8,653 | -€6,566 | -43.1% |
| Total equity and liabilities | 10/49 | €30,604 | €136,429 | +€105,825 | +346% |
| Equity | 10/15 | €20,538 | €107,373 | +€86,835 | +423% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,538 | €105,373 | +€86,835 | +468% |
| Amounts payable | 17/49 | €10,065 | €29,055 | +€18,990 | +189% |
| Amounts payable within one year | 42/48 | €9,168 | €29,055 | +€19,887 | +217% |
| Trade debts | 44 | €50 | €1,044 | +€993 | +1,968% |
| Suppliers | 440/4 | €50 | €1,044 | +€993 | +1,968% |
| Taxes, remuneration and social security | 45 | €8,259 | €25,837 | +€17,579 | +213% |
| Taxes | 450/3 | €6,959 | €23,537 | +€16,579 | +238% |
| Remuneration and social security | 454/9 | €1,300 | €2,300 | +€1,000 | +76.9% |
| Other amounts payable | 47/48 | €859 | €2,174 | +€1,315 | +153% |
| Accrued charges and deferred income | 492/3 | €897 | €0 | -€897 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €539 | +€539 | |
| Other operating charges | 640/8 | €106 | €529 | +€424 | +402% |
| Gross operating margin | 9900 | €24,368 | €112,183 | +€87,815 | +360% |
| Operating profit (loss) | 9901 | €24,262 | €111,115 | +€86,852 | +358% |
| Financial income | 75/76B | €1 | €274 | +€273 | +35,033% |
| Recurring financial income | 75 | €1 | €274 | +€273 | +35,033% |
| Financial charges | 65/66B | €7 | €101 | +€95 | +1,460% |
| Recurring financial charges | 65 | €7 | €101 | +€95 | +1,460% |
| Profit (loss) for the period before taxes | 9903 | €24,257 | €111,287 | +€87,031 | +359% |
| Income taxes | 67/77 | €4,859 | €23,620 | +€18,761 | +386% |
| Profit (loss) for the period | 9904 | €19,397 | €87,668 | +€68,270 | +352% |
| Profit (loss) for the period to be appropriated | 9905 | €19,397 | €87,668 | +€68,270 | +352% |
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 13 October 2026 via checked.be.