J.M.C. CLEANER: 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.
J.M.C. CLEANER
Largest movements
- Cash +€39,430
up €39,430 (+22.7%), from €173,367 to €212,797
mainly Net result for the year (+€86,290) and Depreciation (+€18,571)
- Receivables within one year +€28,285
up €28,285 (+54.9%), from €51,478 to €79,762
of which Other amounts receivable: +€30,819
- Tangible fixed assets +€22,723
up €22,723 (+48.1%), from €47,235 to €69,958
of which Furniture and vehicles: +€21,573
- Current investments +€10,800
up €10,800 (+35.8%), from €30,130 to €40,930
- Reserves +€86,290
up €86,290 (+38.8%), from €222,491 to €308,781
- Debts after one year +€17,707
up €17,707 (+192%), from €9,225 to €26,932
- Current portion of long-term debt -€4,438
down €4,438 (-20.2%), from €22,003 to €17,565
- Gross operating margin +€43,421
up €43,421 (+43.8%), from €99,166 to €142,587
- Taxes +€19,578
up €19,578 (+123%), from €15,940 to €35,518
- Other operating charges -€15,298
down €15,298 (-97.3%), from €15,717 to €420
- Depreciation -€9,321
down €9,321 (-33.4%), from €27,892 to €18,571
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 | €306,625 | €406,583 | +€99,958 | +32.6% |
| Fixed assets | 21/28 | €48,792 | €70,156 | +€21,364 | +43.8% |
| Intangible fixed assets | 21 | €1,359 | - | -€1,359 | |
| Tangible fixed assets | 22/27 | €47,235 | €69,958 | +€22,723 | +48.1% |
| Plant, machinery and equipment | 23 | €2,913 | €4,063 | +€1,150 | +39.5% |
| Furniture and vehicles | 24 | €44,322 | €65,895 | +€21,573 | +48.7% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €257,833 | €336,427 | +€78,594 | +30.5% |
| Amounts receivable within one year | 40/41 | €51,478 | €79,762 | +€28,285 | +54.9% |
| Trade receivables | 40 | €36,478 | €33,944 | -€2,534 | -6.9% |
| Other amounts receivable | 41 | €15,000 | €45,819 | +€30,819 | +205% |
| Current investments | 50/53 | €30,130 | €40,930 | +€10,800 | +35.8% |
| Cash at bank and in hand | 54/58 | €173,367 | €212,797 | +€39,430 | +22.7% |
| Deferred charges and accrued income | 490/1 | €2,859 | €2,938 | +€79 | +2.8% |
| Total equity and liabilities | 10/49 | €306,625 | €406,583 | +€99,958 | +32.6% |
| Equity | 10/15 | €228,696 | €314,987 | +€86,290 | +37.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €222,491 | €308,781 | +€86,290 | +38.8% |
| Distributable reserves | 133 | €222,491 | €308,781 | +€86,290 | +38.8% |
| Amounts payable | 17/49 | €77,929 | €91,597 | +€13,668 | +17.5% |
| Amounts payable after more than one year | 17 | €9,225 | €26,932 | +€17,707 | +192% |
| Financial debts | 170/4 | €9,225 | €26,932 | +€17,707 | +192% |
| Amounts payable within one year | 42/48 | €68,703 | €64,665 | -€4,039 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €22,003 | €17,565 | -€4,438 | -20.2% |
| Trade debts | 44 | €14,201 | €13,294 | -€907 | -6.4% |
| Suppliers | 440/4 | €14,201 | €13,294 | -€907 | -6.4% |
| Taxes, remuneration and social security | 45 | €31,639 | €33,805 | +€2,166 | +6.8% |
| Taxes | 450/3 | €31,479 | €33,645 | +€2,166 | +6.9% |
| Remuneration and social security | 454/9 | €160 | €160 | = | 0.0% |
| Other amounts payable | 47/48 | €860 | - | -€860 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,892 | €18,571 | -€9,321 | -33.4% |
| Other operating charges | 640/8 | €15,717 | €420 | -€15,298 | -97.3% |
| Gross operating margin | 9900 | €99,166 | €142,587 | +€43,421 | +43.8% |
| Operating profit (loss) | 9901 | €55,556 | €123,597 | +€68,040 | +122% |
| Financial income | 75/76B | €268 | €349 | +€81 | +30.3% |
| Recurring financial income | 75 | €268 | €349 | +€81 | +30.3% |
| Financial charges | 65/66B | €1,789 | €2,138 | +€349 | +19.5% |
| Recurring financial charges | 65 | €1,789 | €2,138 | +€349 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €54,035 | €121,808 | +€67,773 | +125% |
| Income taxes | 67/77 | €15,940 | €35,518 | +€19,578 | +123% |
| Profit (loss) for the period | 9904 | €38,096 | €86,290 | +€48,195 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €38,096 | €86,290 | +€48,195 | +127% |
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 26 October 2026 via checked.be.