J-MAC: what changed
Two fiscal 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-MAC
Largest movements
- Cash -€3,005
down €3,005 (-53.6%), from €5,604 to €2,599
mainly Trade debts (-€6,530) and Net result for the year (-€2,590)
- Receivables within one year -€446
down €446 (-73.0%), from €610 to €165
- Trade debts -€6,530
down €6,530 (-86.4%), from €7,560 to €1,030
- Other debts +€5,220
up €5,220 (+1027.5%), from €508 to €5,728
- Profit (loss) carried forward -€2,590
down €2,590 (-37.2%), from -€6,966 to -€9,556
- Accrued charges and deferred income +€450
new in 2023: €450
- Gross operating margin +€5,556
up €5,556 (+81.3%), from -€6,833 to -€1,277
- Other operating charges +€862
new in 2023: €862
- Financial charges +€431
up €431 (+2072.1%), from €21 to €452
- Taxes -€112
no longer reported in 2023 (was €112)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,214 | €2,764 | -€3,450 | -55.5% |
| Current assets | 29/58 | €6,214 | €2,764 | -€3,450 | -55.5% |
| Amounts receivable within one year | 40/41 | €610 | €165 | -€446 | -73.0% |
| Other amounts receivable | 41 | €610 | €165 | -€446 | -73.0% |
| Cash at bank and in hand | 54/58 | €5,604 | €2,599 | -€3,005 | -53.6% |
| Total equity and liabilities | 10/49 | €6,214 | €2,764 | -€3,450 | -55.5% |
| Equity | 10/15 | -€1,966 | -€4,556 | -€2,590 | -131.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,966 | -€9,556 | -€2,590 | -37.2% |
| Amounts payable | 17/49 | €8,180 | €7,320 | -€860 | -10.5% |
| Amounts payable within one year | 42/48 | €8,180 | €6,870 | -€1,310 | -16.0% |
| Trade debts | 44 | €7,560 | €1,030 | -€6,530 | -86.4% |
| Suppliers | 440/4 | €7,560 | €1,030 | -€6,530 | -86.4% |
| Taxes, remuneration and social security | 45 | €112 | €112 | = | 0.0% |
| Taxes | 450/3 | €112 | €112 | = | 0.0% |
| Other amounts payable | 47/48 | €508 | €5,728 | +€5,220 | +1027.5% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Other operating charges | 640/8 | - | €862 | +€862 | |
| Gross operating margin | 9900 | -€6,833 | -€1,277 | +€5,556 | +81.3% |
| Operating profit (loss) | 9901 | -€6,833 | -€2,139 | +€4,694 | +68.7% |
| Financial charges | 65/66B | €21 | €452 | +€431 | +2072.1% |
| Recurring financial charges | 65 | €21 | €452 | +€431 | +2072.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,854 | -€2,590 | +€4,263 | +62.2% |
| Income taxes | 67/77 | €112 | - | -€112 | |
| Profit (loss) for the period | 9904 | -€6,966 | -€2,590 | +€4,375 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,966 | -€2,590 | +€4,375 | +62.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.