Praktijk JMS: 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.
Praktijk JMS
Largest movements
- Current investments +€18,033
up €18,033 (+50.8%), from €35,468 to €53,501
- Cash -€15,829
down €15,829 (-17.9%), from €88,638 to €72,809
mainly Contributions, distributions and other (-€130,000) and Current investments (-€18,033)
- Receivables within one year +€1,400
up €1,400 (+116%), from €1,209 to €2,609
of which Trade receivables: +€1,225
- Other debts +€51,650
up €51,650 (+86.4%), from €59,757 to €111,407
- Profit (loss) carried forward -€47,734
down €47,734 (-72.2%), from €66,070 to €18,337
- Financial income +€26,566
up €26,566 (+51.8%), from €51,334 to €77,900
- Gross operating margin +€3,051
up €3,051 (+111%), from €2,760 to €5,812
- Financial charges +€63
up €63 (+6.9%), from €920 to €983
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 | €126,314 | €129,919 | +€3,604 | +2.9% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €125,314 | €128,919 | +€3,604 | +2.9% |
| Amounts receivable within one year | 40/41 | €1,209 | €2,609 | +€1,400 | +116% |
| Trade receivables | 40 | - | €1,225 | +€1,225 | |
| Other amounts receivable | 41 | €1,209 | €1,384 | +€175 | +14.5% |
| Current investments | 50/53 | €35,468 | €53,501 | +€18,033 | +50.8% |
| Cash at bank and in hand | 54/58 | €88,638 | €72,809 | -€15,829 | -17.9% |
| Total equity and liabilities | 10/49 | €126,314 | €129,919 | +€3,604 | +2.9% |
| Equity | 10/15 | €66,170 | €18,437 | -€47,734 | -72.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,070 | €18,337 | -€47,734 | -72.2% |
| Amounts payable | 17/49 | €60,144 | €111,482 | +€51,338 | +85.4% |
| Amounts payable within one year | 42/48 | €59,757 | €111,407 | +€51,650 | +86.4% |
| Other amounts payable | 47/48 | €59,757 | €111,407 | +€51,650 | +86.4% |
| Accrued charges and deferred income | 492/3 | €387 | €75 | -€312 | -80.6% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €2,760 | €5,812 | +€3,051 | +111% |
| Operating profit (loss) | 9901 | €2,311 | €5,350 | +€3,039 | +132% |
| Financial income | 75/76B | €51,334 | €77,900 | +€26,566 | +51.8% |
| Recurring financial income | 75 | €51,334 | €77,900 | +€26,566 | +51.8% |
| Financial charges | 65/66B | €920 | €983 | +€63 | +6.9% |
| Recurring financial charges | 65 | €920 | €983 | +€63 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €52,725 | €82,266 | +€29,541 | +56.0% |
| Profit (loss) for the period | 9904 | €52,725 | €82,266 | +€29,541 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,725 | €82,266 | +€29,541 | +56.0% |
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 25 October 2026 via checked.be.