BV J.M.J.: 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.
BV J.M.J.
Largest movements
- Receivables within one year -€1,843
down €1,843 (-38.1%), from €4,840 to €2,997
- Cash +€1,565
up €1,565 (+432%), from €362 to €1,927
mainly Receivables within one year (+€1,843) and Depreciation (+€573)
- Tangible fixed assets -€573
down €573 (-60.0%), from €955 to €382
- Trade debts -€1,350
down €1,350 (-69.1%), from €1,954 to €604
- Other debts +€503
up €503 (+5.4%), from €9,362 to €9,865
- Tax, wage and social debts -€185
down €185 (-80.9%), from €229 to €44
- Profit (loss) carried forward +€181
up €181 (+0.7%), from -€24,390 to -€24,209
- Gross operating margin +€393
up €393 (+36.0%), from €1,091 to €1,484
- Other operating charges -€30
down €30 (-4.9%), from €601 to €571
- Financial charges -€22
down €22 (-12.4%), from €181 to €158
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,157 | €5,306 | -€851 | -13.8% |
| Fixed assets | 21/28 | €955 | €382 | -€573 | -60.0% |
| Tangible fixed assets | 22/27 | €955 | €382 | -€573 | -60.0% |
| Furniture and vehicles | 24 | €955 | €382 | -€573 | -60.0% |
| Current assets | 29/58 | €5,202 | €4,925 | -€278 | -5.3% |
| Amounts receivable within one year | 40/41 | €4,840 | €2,997 | -€1,843 | -38.1% |
| Trade receivables | 40 | €4,840 | €2,997 | -€1,843 | -38.1% |
| Cash at bank and in hand | 54/58 | €362 | €1,927 | +€1,565 | +432% |
| Total equity and liabilities | 10/49 | €6,157 | €5,306 | -€851 | -13.8% |
| Equity | 10/15 | -€5,790 | -€5,609 | +€181 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,390 | -€24,209 | +€181 | +0.7% |
| Amounts payable | 17/49 | €11,947 | €10,915 | -€1,032 | -8.6% |
| Amounts payable within one year | 42/48 | €11,947 | €10,915 | -€1,032 | -8.6% |
| Trade debts | 44 | €1,954 | €604 | -€1,350 | -69.1% |
| Suppliers | 440/4 | €1,954 | €604 | -€1,350 | -69.1% |
| Advances received on contracts in progress | 46 | €402 | €402 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €229 | €44 | -€185 | -80.9% |
| Taxes | 450/3 | €229 | €44 | -€185 | -80.9% |
| Other amounts payable | 47/48 | €9,362 | €9,865 | +€503 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €573 | = | 0.0% |
| Other operating charges | 640/8 | €601 | €571 | -€30 | -4.9% |
| Gross operating margin | 9900 | €1,091 | €1,484 | +€393 | +36.0% |
| Operating profit (loss) | 9901 | -€82 | €340 | +€422 | |
| Financial charges | 65/66B | €181 | €158 | -€22 | -12.4% |
| Recurring financial charges | 65 | €181 | €158 | -€22 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | -€263 | €181 | +€445 | |
| Profit (loss) for the period | 9904 | -€263 | €181 | +€445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€263 | €181 | +€445 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.