J & M CONTRACTORS: 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 CONTRACTORS
Largest movements
- Cash -€12,466
down €12,466 (-98.8%), from €12,614 to €148
mainly Net result for the year (-€5,697) and Receivables within one year (-€5,654)
- Receivables within one year +€5,654
up €5,654 (+27.0%), from €20,922 to €26,576
of which Other amounts receivable: +€5,044
- Tangible fixed assets +€1,411
new in 2025: €1,411
- Profit (loss) carried forward -€5,697
down €5,697 (-25.6%), from -€22,256 to -€27,953
- Trade debts +€486
up €486 (+7.7%), from €6,334 to €6,820
- Gross operating margin -€22,462
down €22,462 (-34.5%), from €65,068 to €42,606
- Taxes -€3,835
down €3,835 (-75.9%), from €5,052 to €1,216
- Other operating charges +€1,278
up €1,278 (+186%), from €688 to €1,966
- Staff costs -€1,088
down €1,088 (-2.4%), from €45,727 to €44,639
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 | €33,536 | €28,135 | -€5,400 | -16.1% |
| Fixed assets | 21/28 | - | €1,411 | +€1,411 | |
| Tangible fixed assets | 22/27 | - | €1,411 | +€1,411 | |
| Furniture and vehicles | 24 | - | €1,411 | +€1,411 | |
| Current assets | 29/58 | €33,536 | €26,724 | -€6,812 | -20.3% |
| Amounts receivable within one year | 40/41 | €20,922 | €26,576 | +€5,654 | +27.0% |
| Trade receivables | 40 | €20,847 | €21,458 | +€610 | +2.9% |
| Other amounts receivable | 41 | €75 | €5,118 | +€5,044 | +6,757% |
| Cash at bank and in hand | 54/58 | €12,614 | €148 | -€12,466 | -98.8% |
| Total equity and liabilities | 10/49 | €33,536 | €28,135 | -€5,400 | -16.1% |
| Equity | 10/15 | -€3,656 | -€9,353 | -€5,697 | -156% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,256 | -€27,953 | -€5,697 | -25.6% |
| Amounts payable | 17/49 | €37,191 | €37,488 | +€297 | +0.8% |
| Amounts payable within one year | 42/48 | €37,191 | €37,488 | +€297 | +0.8% |
| Trade debts | 44 | €6,334 | €6,820 | +€486 | +7.7% |
| Suppliers | 440/4 | €6,334 | €6,820 | +€486 | +7.7% |
| Taxes, remuneration and social security | 45 | €19,800 | €19,610 | -€190 | -1.0% |
| Taxes | 450/3 | €12,235 | €10,008 | -€2,226 | -18.2% |
| Remuneration and social security | 454/9 | €7,565 | €9,601 | +€2,037 | +26.9% |
| Other amounts payable | 47/48 | €11,058 | €11,058 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €45,727 | €44,639 | -€1,088 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €249 | -€154 | -38.2% |
| Other operating charges | 640/8 | €688 | €1,966 | +€1,278 | +186% |
| Gross operating margin | 9900 | €65,068 | €42,606 | -€22,462 | -34.5% |
| Operating profit (loss) | 9901 | €18,249 | -€4,249 | -€22,498 | |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €242 | €231 | -€11 | -4.4% |
| Recurring financial charges | 65 | €242 | €231 | -€11 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €18,023 | -€4,481 | -€22,504 | |
| Income taxes | 67/77 | €5,052 | €1,216 | -€3,835 | -75.9% |
| Profit (loss) for the period | 9904 | €12,972 | -€5,697 | -€18,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,972 | -€5,697 | -€18,668 |
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 20 October 2026 via checked.be.