J.M. CONCEPT: 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. CONCEPT
Largest movements
- Cash -€12,063
no longer reported in 2025 (was €12,063)
mainly Receivables within one year (-€10,394) and Tax, wage and social debts (-€3,774)
- Receivables within one year +€10,394
up €10,394 (+4.0%), from €259,311 to €269,705
of which Trade receivables: +€11,273
- Short-term financial debts +€6,466
new in 2025: €6,466
- Tax, wage and social debts -€3,774
down €3,774 (-88.1%), from €4,284 to €510
of which Taxes: -€4,284
- Purchases and services -€123,037
down €123,037 (-38.9%), from €316,526 to €193,489
- Turnover -€97,428
down €97,428 (-30.0%), from €324,359 to €226,931
- Gross operating margin +€17,894
up €17,894 (+84.9%), from €21,078 to €38,972
- Taxes -€10,862
no longer reported in 2025 (was €10,862)
- Other operating charges -€8,669
down €8,669 (-26.9%), from €32,196 to €23,527
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.
Cash bridge derived
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 | €276,374 | €274,705 | -€1,669 | -0.6% |
| Current assets | 29/58 | €276,374 | €274,705 | -€1,669 | -0.6% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €259,311 | €269,705 | +€10,394 | +4.0% |
| Trade receivables | 40 | €216,474 | €227,747 | +€11,273 | +5.2% |
| Other amounts receivable | 41 | €42,837 | €41,958 | -€879 | -2.1% |
| Cash at bank and in hand | 54/58 | €12,063 | - | -€12,063 | |
| Total equity and liabilities | 10/49 | €276,374 | €274,705 | -€1,669 | -0.6% |
| Equity | 10/15 | €250,358 | €248,542 | -€1,816 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,758 | €229,942 | -€1,816 | -0.8% |
| Amounts payable | 17/49 | €26,016 | €26,163 | +€147 | +0.6% |
| Amounts payable within one year | 42/48 | €26,016 | €26,163 | +€147 | +0.6% |
| Financial debts | 43 | - | €6,466 | +€6,466 | |
| Credit institutions | 430/8 | - | €6,466 | +€6,466 | |
| Trade debts | 44 | €2,617 | €712 | -€1,905 | -72.8% |
| Suppliers | 440/4 | €2,617 | €712 | -€1,905 | -72.8% |
| Taxes, remuneration and social security | 45 | €4,284 | €510 | -€3,774 | -88.1% |
| Taxes | 450/3 | €4,284 | - | -€4,284 | |
| Remuneration and social security | 454/9 | - | €510 | +€510 | |
| Other amounts payable | 47/48 | €19,115 | €18,475 | -€640 | -3.3% |
| Turnover | 70 | €324,359 | €226,931 | -€97,428 | -30.0% |
| Non-recurring operating income | 76A | €13,245 | €5,530 | -€7,715 | -58.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €316,526 | €193,489 | -€123,037 | -38.9% |
| Remuneration, social security and pensions | 62 | €4,839 | €13,340 | +€8,501 | +175.7% |
| Other operating charges | 640/8 | €32,196 | €23,527 | -€8,669 | -26.9% |
| Gross operating margin | 9900 | €21,078 | €38,972 | +€17,894 | +84.9% |
| Operating profit (loss) | 9901 | -€15,957 | €2,105 | +€18,062 | |
| Financial income | 75/76B | - | €1,087 | +€1,087 | |
| Recurring financial income | 75 | - | €1,087 | +€1,087 | |
| Non-recurring financial income | 76B | - | €1,087 | +€1,087 | |
| Financial charges | 65/66B | €2,873 | €5,008 | +€2,135 | +74.3% |
| Recurring financial charges | 65 | €2,873 | €5,008 | +€2,135 | +74.3% |
| Non-recurring financial charges | 66B | €2,873 | - | -€2,873 | |
| Profit (loss) for the period before taxes | 9903 | -€18,830 | -€1,816 | +€17,014 | +90.4% |
| Income taxes | 67/77 | €10,862 | - | -€10,862 | |
| Profit (loss) for the period | 9904 | -€29,692 | -€1,816 | +€27,876 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,692 | -€1,816 | +€27,876 | +93.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.