JLMD: 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.
JLMD
Largest movements
- Receivables within one year +€25,290
up €25,290 (+238.2%), from €10,619 to €35,909
of which Other amounts receivable: +€12,744
- Tangible fixed assets +€1,810
up €1,810 (+1.5%), from €123,242 to €125,052
of which Furniture and vehicles: +€14,565
- Trade debts +€27,137
up €27,137 (+246.1%), from €11,025 to €38,161
- Debts after one year -€8,957
down €8,957 (-9.0%), from €99,199 to €90,242
- Current portion of long-term debt -€8,732
down €8,732 (-28.8%), from €30,305 to €21,573
- Profit (loss) carried forward +€8,380
up €8,380 (+16.8%), from -€49,875 to -€41,495
- Other debts +€7,557
up €7,557 (+23.8%), from €31,750 to €39,307
- Staff costs +€32,005
up €32,005 (+354.2%), from €9,036 to €41,041
- Gross operating margin +€19,537
up €19,537 (+32.8%), from €59,498 to €79,035
- Financial charges +€5,538
up €5,538 (+108.8%), from €5,089 to €10,627
- Depreciation -€2,180
down €2,180 (-12.8%), from €17,093 to €14,913
- Financial income -€1,808
no longer reported in 2024 (was €1,808)
of which Non-recurring financial income: -€1,800
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,896 | €169,597 | +€25,701 | +17.9% |
| Fixed assets | 21/28 | €123,242 | €125,052 | +€1,810 | +1.5% |
| Tangible fixed assets | 22/27 | €123,242 | €125,052 | +€1,810 | +1.5% |
| Land and buildings | 22 | €96,794 | €87,647 | -€9,147 | -9.4% |
| Plant, machinery and equipment | 23 | €10,236 | €6,628 | -€3,608 | -35.2% |
| Furniture and vehicles | 24 | €16,212 | €30,777 | +€14,565 | +89.8% |
| Current assets | 29/58 | €20,654 | €44,545 | +€23,891 | +115.7% |
| Amounts receivable within one year | 40/41 | €10,619 | €35,909 | +€25,290 | +238.2% |
| Trade receivables | 40 | €10,612 | €23,157 | +€12,546 | +118.2% |
| Other amounts receivable | 41 | €7 | €12,751 | +€12,744 | +177742.1% |
| Cash at bank and in hand | 54/58 | €6,260 | €5,586 | -€674 | -10.8% |
| Deferred charges and accrued income | 490/1 | €3,775 | €3,050 | -€725 | -19.2% |
| Total equity and liabilities | 10/49 | €143,896 | €169,597 | +€25,701 | +17.9% |
| Equity | 10/15 | -€41,015 | -€32,635 | +€8,380 | +20.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€49,875 | -€41,495 | +€8,380 | +16.8% |
| Amounts payable | 17/49 | €184,911 | €202,232 | +€17,321 | +9.4% |
| Amounts payable after more than one year | 17 | €99,199 | €90,242 | -€8,957 | -9.0% |
| Financial debts | 170/4 | €99,199 | €90,242 | -€8,957 | -9.0% |
| Amounts payable within one year | 42/48 | €75,914 | €109,135 | +€33,220 | +43.8% |
| Current portion of amounts payable after more than one year | 42 | €30,305 | €21,573 | -€8,732 | -28.8% |
| Trade debts | 44 | €11,025 | €38,161 | +€27,137 | +246.1% |
| Suppliers | 440/4 | €11,025 | €38,161 | +€27,137 | +246.1% |
| Taxes, remuneration and social security | 45 | €2,834 | €10,093 | +€7,259 | +256.1% |
| Taxes | 450/3 | €1,123 | €2,214 | +€1,092 | +97.2% |
| Remuneration and social security | 454/9 | €1,711 | €7,879 | +€6,167 | +360.4% |
| Other amounts payable | 47/48 | €31,750 | €39,307 | +€7,557 | +23.8% |
| Accrued charges and deferred income | 492/3 | €9,798 | €2,855 | -€6,943 | -70.9% |
| Remuneration, social security and pensions | 62 | €9,036 | €41,041 | +€32,005 | +354.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,093 | €14,913 | -€2,180 | -12.8% |
| Other operating charges | 640/8 | €1,353 | €1,584 | +€231 | +17.1% |
| Gross operating margin | 9900 | €59,498 | €79,035 | +€19,537 | +32.8% |
| Operating profit (loss) | 9901 | €32,016 | €21,496 | -€10,520 | -32.9% |
| Financial income | 75/76B | €1,808 | - | -€1,808 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Non-recurring financial income | 76B | €1,800 | - | -€1,800 | |
| Financial charges | 65/66B | €5,089 | €10,627 | +€5,538 | +108.8% |
| Recurring financial charges | 65 | €5,089 | €10,627 | +€5,538 | +108.8% |
| Profit (loss) for the period before taxes | 9903 | €28,735 | €10,870 | -€17,866 | -62.2% |
| Income taxes | 67/77 | €499 | €555 | +€56 | +11.1% |
| Profit (loss) for the period | 9904 | €28,236 | €10,314 | -€17,922 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,236 | €10,314 | -€17,922 | -63.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.