J.M.C. DRINKS: 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. DRINKS
Largest movements
- Receivables within one year -€25,016
down €25,016 (-35.1%), from €71,259 to €46,243
of which Trade receivables: -€13,102
- Cash -€14,453
down €14,453 (-21.1%), from €68,656 to €54,203
mainly Investment in fixed assets (net) (-€57,474) and Net result for the year (-€22,094)
- Tangible fixed assets +€13,444
up €13,444 (+17.3%), from €77,799 to €91,243
of which Plant, machinery and equipment: +€19,111
- Stocks and contracts -€6,236
down €6,236 (-2.1%), from €290,112 to €283,876
- Profit (loss) carried forward -€22,094
down €22,094 (-19.7%), from -€112,424 to -€134,518
- Debts after one year +€21,860
up €21,860 (+1,005%), from €2,175 to €24,034
- Trade debts -€21,048
down €21,048 (-11.2%), from €187,111 to €166,063
- Staff costs +€27,615
up €27,615 (+39.9%), from €69,156 to €96,771
- Financial income +€17,900
up €17,900 (+2,014%), from €889 to €18,788
- Depreciation +€16,047
up €16,047 (+68.2%), from €23,534 to €39,581
- Financial charges -€3,967
down €3,967 (-23.6%), from €16,776 to €12,809
- Other operating charges +€2,634
up €2,634 (+28.8%), from €9,158 to €11,792
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 | €601,210 | €572,957 | -€28,252 | -4.7% |
| Fixed assets | 21/28 | €170,378 | €188,271 | +€17,893 | +10.5% |
| Tangible fixed assets | 22/27 | €77,799 | €91,243 | +€13,444 | +17.3% |
| Plant, machinery and equipment | 23 | €17,338 | €36,449 | +€19,111 | +110% |
| Other tangible fixed assets | 26 | €60,460 | €54,793 | -€5,667 | -9.4% |
| Financial fixed assets | 28 | €92,579 | €97,028 | +€4,449 | +4.8% |
| Current assets | 29/58 | €430,832 | €384,686 | -€46,145 | -10.7% |
| Stocks and contracts in progress | 3 | €290,112 | €283,876 | -€6,236 | -2.1% |
| Stocks | 30/36 | €290,112 | €283,876 | -€6,236 | -2.1% |
| Amounts receivable within one year | 40/41 | €71,259 | €46,243 | -€25,016 | -35.1% |
| Trade receivables | 40 | €44,799 | €31,697 | -€13,102 | -29.2% |
| Other amounts receivable | 41 | €26,461 | €14,546 | -€11,914 | -45.0% |
| Cash at bank and in hand | 54/58 | €68,656 | €54,203 | -€14,453 | -21.1% |
| Deferred charges and accrued income | 490/1 | €804 | €365 | -€440 | -54.7% |
| Total equity and liabilities | 10/49 | €601,210 | €572,957 | -€28,252 | -4.7% |
| Equity | 10/15 | €246,814 | €224,720 | -€22,094 | -9.0% |
| Contributions | 10/11 | €248,884 | €248,884 | = | 0.0% |
| Capital | 10 | €248,884 | €248,884 | = | 0.0% |
| Issued capital | 100 | €248,884 | €248,884 | = | 0.0% |
| Revaluation surpluses | 12 | €24,847 | €24,847 | = | 0.0% |
| Reserves | 13 | €85,508 | €85,508 | = | 0.0% |
| Distributable reserves | 133 | €85,508 | €85,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,424 | -€134,518 | -€22,094 | -19.7% |
| Amounts payable | 17/49 | €354,395 | €348,237 | -€6,158 | -1.7% |
| Amounts payable after more than one year | 17 | €2,175 | €24,034 | +€21,860 | +1,005% |
| Financial debts | 170/4 | €2,175 | €24,034 | +€21,860 | +1,005% |
| Amounts payable within one year | 42/48 | €351,654 | €323,636 | -€28,018 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €6,802 | €2,962 | -€3,840 | -56.5% |
| Financial debts | 43 | €130,000 | €130,000 | = | 0.0% |
| Credit institutions | 430/8 | €130,000 | €130,000 | = | 0.0% |
| Trade debts | 44 | €187,111 | €166,063 | -€21,048 | -11.2% |
| Suppliers | 440/4 | €187,111 | €166,063 | -€21,048 | -11.2% |
| Taxes, remuneration and social security | 45 | €15,045 | €15,778 | +€732 | +4.9% |
| Taxes | 450/3 | €10,263 | €8,270 | -€1,993 | -19.4% |
| Remuneration and social security | 454/9 | €4,783 | €7,508 | +€2,725 | +57.0% |
| Other amounts payable | 47/48 | €12,695 | €8,834 | -€3,861 | -30.4% |
| Accrued charges and deferred income | 492/3 | €567 | €567 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €69,156 | €96,771 | +€27,615 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,534 | €39,581 | +€16,047 | +68.2% |
| Other operating charges | 640/8 | €9,158 | €11,792 | +€2,634 | +28.8% |
| Gross operating margin | 9900 | €120,031 | €120,200 | +€169 | +0.1% |
| Operating profit (loss) | 9901 | €18,182 | -€27,944 | -€46,126 | |
| Financial income | 75/76B | €889 | €18,788 | +€17,900 | +2,014% |
| Recurring financial income | 75 | €889 | €18,788 | +€17,900 | +2,014% |
| Financial charges | 65/66B | €16,776 | €12,809 | -€3,967 | -23.6% |
| Recurring financial charges | 65 | €16,776 | €12,809 | -€3,967 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €2,295 | -€21,964 | -€24,259 | |
| Income taxes | 67/77 | €208 | €130 | -€78 | -37.4% |
| Profit (loss) for the period | 9904 | €2,087 | -€22,094 | -€24,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,087 | -€22,094 | -€24,181 |
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 16 October 2026 via checked.be.