J-T-MAN: 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-T-MAN
Largest movements
- Receivables within one year +€3,950
up €3,950 (+5.7%), from €68,716 to €72,666
of which Other amounts receivable: +€3,950
- Cash -€931
no longer reported in 2024 (was €931)
mainly Receivables within one year (-€3,950) and Accrued charges and deferred income (-€590)
- Short-term financial debts +€1,669
new in 2024: €1,669
- Profit (loss) carried forward +€1,354
up €1,354 (+4.6%), from €29,331 to €30,685
- Gross operating margin -€2,292
down €2,292, from €940 to -€1,352
- Financial income +€716
up €716 (+20.9%), from €3,426 to €4,142
- Financial charges -€554
no longer reported in 2024 (was €554)
- Taxes -€69
down €69 (-10.5%), from €655 to €586
- Other operating charges -€40
down €40 (-4.5%), from €890 to €850
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.
Derived cash bridge
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 | €69,647 | €72,666 | +€3,019 | +4.3% |
| Current assets | 29/58 | €69,647 | €72,666 | +€3,019 | +4.3% |
| Amounts receivable within one year | 40/41 | €68,716 | €72,666 | +€3,950 | +5.7% |
| Trade receivables | 40 | €2,353 | €2,353 | = | 0.0% |
| Other amounts receivable | 41 | €66,363 | €70,313 | +€3,950 | +6.0% |
| Cash at bank and in hand | 54/58 | €931 | - | -€931 | |
| Total equity and liabilities | 10/49 | €69,647 | €72,666 | +€3,019 | +4.3% |
| Equity | 10/15 | €43,581 | €44,935 | +€1,354 | +3.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,850 | €1,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,850 | €1,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,850 | €1,850 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,331 | €30,685 | +€1,354 | +4.6% |
| Amounts payable | 17/49 | €26,066 | €27,731 | +€1,665 | +6.4% |
| Amounts payable within one year | 42/48 | €23,476 | €25,731 | +€2,255 | +9.6% |
| Financial debts | 43 | - | €1,669 | +€1,669 | |
| Credit institutions | 430/8 | - | €1,669 | +€1,669 | |
| Trade debts | 44 | €7,790 | €7,790 | = | 0.0% |
| Suppliers | 440/4 | €7,790 | €7,790 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €686 | €1,272 | +€586 | +85.4% |
| Taxes | 450/3 | €686 | €1,272 | +€586 | +85.4% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,590 | €2,000 | -€590 | -22.8% |
| Other operating charges | 640/8 | €890 | €850 | -€40 | -4.5% |
| Gross operating margin | 9900 | €940 | -€1,352 | -€2,292 | |
| Operating profit (loss) | 9901 | €50 | -€2,202 | -€2,252 | |
| Financial income | 75/76B | €3,426 | €4,142 | +€716 | +20.9% |
| Recurring financial income | 75 | €3,426 | €4,142 | +€716 | +20.9% |
| Financial charges | 65/66B | €554 | - | -€554 | |
| Recurring financial charges | 65 | €554 | - | -€554 | |
| Profit (loss) for the period before taxes | 9903 | €2,922 | €1,940 | -€982 | -33.6% |
| Income taxes | 67/77 | €655 | €586 | -€69 | -10.5% |
| Profit (loss) for the period | 9904 | €2,267 | €1,354 | -€913 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,267 | €1,354 | -€913 | -40.3% |
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 15 October 2026 via checked.be.