J&M TELECOM: 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 TELECOM
Largest movements
- Cash -€4,003
down €4,003 (-61.7%), from €6,490 to €2,488
mainly Net result for the year (-€3,564) and Other debts (-€1,933)
- Receivables within one year -€1,597
down €1,597 (-83.2%), from €1,921 to €324
of which Trade receivables: -€1,921
- Profit (loss) carried forward -€3,564
down €3,564 (-35.6%), from -€10,016 to -€13,579
- Other debts -€1,933
down €1,933 (-11.2%), from €17,236 to €15,303
- Trade debts -€976
down €976 (-59.0%), from €1,654 to €678
- Tax, wage and social debts +€872
up €872 (+179.0%), from €487 to €1,359
- Gross operating margin +€7,211
up €7,211 (+72.1%), from -€10,005 to -€2,795
- Financial charges +€512
up €512 (+5016.1%), from €10 to €522
- Other operating charges +€247
new in 2024: €247
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.
Cash bridge derived
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 | €17,361 | €11,761 | -€5,600 | -32.3% |
| Current assets | 29/58 | €17,361 | €11,761 | -€5,600 | -32.3% |
| Stocks and contracts in progress | 3 | €8,950 | €8,950 | = | 0.0% |
| Stocks | 30/36 | €8,950 | €8,950 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,921 | €324 | -€1,597 | -83.2% |
| Trade receivables | 40 | €1,921 | - | -€1,921 | |
| Other amounts receivable | 41 | - | €324 | +€324 | |
| Cash at bank and in hand | 54/58 | €6,490 | €2,488 | -€4,003 | -61.7% |
| Total equity and liabilities | 10/49 | €17,361 | €11,761 | -€5,600 | -32.3% |
| Equity | 10/15 | -€2,016 | -€5,579 | -€3,564 | -176.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Other | 1109/19 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,016 | -€13,579 | -€3,564 | -35.6% |
| Amounts payable | 17/49 | €19,377 | €17,340 | -€2,036 | -10.5% |
| Amounts payable within one year | 42/48 | €19,377 | €17,340 | -€2,036 | -10.5% |
| Trade debts | 44 | €1,654 | €678 | -€976 | -59.0% |
| Suppliers | 440/4 | €1,654 | €678 | -€976 | -59.0% |
| Taxes, remuneration and social security | 45 | €487 | €1,359 | +€872 | +179.0% |
| Taxes | 450/3 | €487 | €1,359 | +€872 | +179.0% |
| Other amounts payable | 47/48 | €17,236 | €15,303 | -€1,933 | -11.2% |
| Other operating charges | 640/8 | - | €247 | +€247 | |
| Gross operating margin | 9900 | -€10,005 | -€2,795 | +€7,211 | +72.1% |
| Operating profit (loss) | 9901 | -€10,005 | -€3,042 | +€6,964 | +69.6% |
| Financial charges | 65/66B | €10 | €522 | +€512 | +5016.1% |
| Recurring financial charges | 65 | €10 | €522 | +€512 | +5016.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,016 | -€3,564 | +€6,452 | +64.4% |
| Profit (loss) for the period | 9904 | -€10,016 | -€3,564 | +€6,452 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,016 | -€3,564 | +€6,452 | +64.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.