JYMEDICAL: 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.
JYMEDICAL
Largest movements
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash -€194,606
down €194,606 (-65.9%), from €295,141 to €100,535
mainly Contributions, distributions and other (-€1.2m)
- Receivables within one year -€27,872
down €27,872 (-11.3%), from €247,247 to €219,375
of which Other amounts receivable: -€76,941
- Tangible fixed assets -€21,124
down €21,124 (-30.5%), from €69,185 to €48,062
of which Furniture and vehicles: -€18,017
- Reserves -€858,487
down €858,487 (-100%), from €858,487 to €0
- Other debts +€308,011
new in 2025: €308,011
- Tax, wage and social debts +€55,127
up €55,127, from €0 to €55,127
- Gross operating margin +€60,966
up €60,966 (+14.1%), from €431,086 to €492,052
- Taxes +€14,738
up €14,738 (+14.9%), from €98,592 to €113,330
- Financial income +€5,013
up €5,013 (+332%), from €1,509 to €6,522
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 | €861,573 | €367,972 | -€493,602 | -57.3% |
| Fixed assets | 21/28 | €69,185 | €48,062 | -€21,124 | -30.5% |
| Tangible fixed assets | 22/27 | €69,185 | €48,062 | -€21,124 | -30.5% |
| Land and buildings | 22 | €4,906 | €3,353 | -€1,553 | -31.7% |
| Plant, machinery and equipment | 23 | €10,637 | €9,083 | -€1,554 | -14.6% |
| Furniture and vehicles | 24 | €53,642 | €35,625 | -€18,017 | -33.6% |
| Current assets | 29/58 | €792,388 | €319,910 | -€472,478 | -59.6% |
| Amounts receivable within one year | 40/41 | €247,247 | €219,375 | -€27,872 | -11.3% |
| Trade receivables | 40 | €167,002 | €216,071 | +€49,069 | +29.4% |
| Other amounts receivable | 41 | €80,245 | €3,304 | -€76,941 | -95.9% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €295,141 | €100,535 | -€194,606 | -65.9% |
| Total equity and liabilities | 10/49 | €861,573 | €367,972 | -€493,602 | -57.3% |
| Equity | 10/15 | €860,487 | €2,000 | -€858,487 | -99.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €858,487 | €0 | -€858,487 | -100% |
| Distributable reserves | 133 | €858,487 | €0 | -€858,487 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,086 | €365,972 | +€364,886 | +33,597% |
| Amounts payable within one year | 42/48 | €1,086 | €365,972 | +€364,886 | +33,597% |
| Trade debts | 44 | €1,086 | €2,833 | +€1,747 | +161% |
| Suppliers | 440/4 | €1,086 | €2,833 | +€1,747 | +161% |
| Taxes, remuneration and social security | 45 | €0 | €55,127 | +€55,127 | |
| Taxes | 450/3 | €0 | €55,127 | +€55,127 | |
| Other amounts payable | 47/48 | - | €308,011 | +€308,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,124 | €21,124 | = | 0.0% |
| Other operating charges | 640/8 | €1,033 | €923 | -€109 | -10.6% |
| Gross operating margin | 9900 | €431,086 | €492,052 | +€60,966 | +14.1% |
| Operating profit (loss) | 9901 | €408,929 | €470,005 | +€61,076 | +14.9% |
| Financial income | 75/76B | €1,509 | €6,522 | +€5,013 | +332% |
| Recurring financial income | 75 | €1,509 | €6,522 | +€5,013 | +332% |
| Financial charges | 65/66B | €83 | €3,967 | +€3,884 | +4,691% |
| Recurring financial charges | 65 | €83 | €3,967 | +€3,884 | +4,691% |
| Profit (loss) for the period before taxes | 9903 | €410,355 | €472,560 | +€62,205 | +15.2% |
| Income taxes | 67/77 | €98,592 | €113,330 | +€14,738 | +14.9% |
| Profit (loss) for the period | 9904 | €311,763 | €359,230 | +€47,467 | +15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €311,763 | €359,230 | +€47,467 | +15.2% |
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 1 November 2026 via checked.be.