JM CLEAN: 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.
JM CLEAN
Largest movements
- Receivables within one year -€8,331
down €8,331 (-35.3%), from €23,624 to €15,294
of which Other amounts receivable: -€4,395
- Cash -€2,960
down €2,960 (-83.0%), from €3,566 to €606
mainly Net result for the year (-€19,291) and Tax, wage and social debts (-€1,142)
- Tangible fixed assets -€1,902
no longer reported in 2025 (was €1,902)
- Profit (loss) carried forward -€19,291
down €19,291 (-81.9%), from €23,553 to €4,262
- Trade debts +€7,005
up €7,005 (+268.5%), from €2,609 to €9,614
- Tax, wage and social debts -€1,142
no longer reported in 2025 (was €1,142)
- Gross operating margin -€15,863
down €15,863 (-2795.0%), from -€568 to -€16,431
- Depreciation -€394
down €394 (-17.1%), from €2,295 to €1,902
- Financial charges -€302
down €302 (-43.2%), from €699 to €397
- Financial income -€214
down €214 (-100.0%), from €214 to €0
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.
Cash bridge derived
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 | €29,307 | €15,900 | -€13,407 | -45.7% |
| Fixed assets | 21/28 | €1,902 | - | -€1,902 | |
| Tangible fixed assets | 22/27 | €1,902 | - | -€1,902 | |
| Furniture and vehicles | 24 | €1,902 | - | -€1,902 | |
| Current assets | 29/58 | €27,405 | €15,900 | -€11,505 | -42.0% |
| Amounts receivable within one year | 40/41 | €23,624 | €15,294 | -€8,331 | -35.3% |
| Trade receivables | 40 | €18,945 | €15,010 | -€3,936 | -20.8% |
| Other amounts receivable | 41 | €4,679 | €284 | -€4,395 | -93.9% |
| Cash at bank and in hand | 54/58 | €3,566 | €606 | -€2,960 | -83.0% |
| Deferred charges and accrued income | 490/1 | €214 | - | -€214 | |
| Total equity and liabilities | 10/49 | €29,307 | €15,900 | -€13,407 | -45.7% |
| Equity | 10/15 | €25,553 | €6,262 | -€19,291 | -75.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,553 | €4,262 | -€19,291 | -81.9% |
| Amounts payable | 17/49 | €3,754 | €9,638 | +€5,884 | +156.7% |
| Amounts payable within one year | 42/48 | €3,754 | €9,638 | +€5,884 | +156.7% |
| Trade debts | 44 | €2,609 | €9,614 | +€7,005 | +268.5% |
| Suppliers | 440/4 | €2,609 | €9,614 | +€7,005 | +268.5% |
| Taxes, remuneration and social security | 45 | €1,142 | - | -€1,142 | |
| Taxes | 450/3 | €1,142 | - | -€1,142 | |
| Other amounts payable | 47/48 | €2 | €24 | +€22 | +1007.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,295 | €1,902 | -€394 | -17.1% |
| Other operating charges | 640/8 | €412 | €562 | +€150 | +36.4% |
| Gross operating margin | 9900 | -€568 | -€16,431 | -€15,863 | -2795.0% |
| Operating profit (loss) | 9901 | -€3,275 | -€18,894 | -€15,619 | -477.0% |
| Financial income | 75/76B | €214 | €0 | -€214 | -100.0% |
| Recurring financial income | 75 | €214 | €0 | -€214 | -100.0% |
| Financial charges | 65/66B | €699 | €397 | -€302 | -43.2% |
| Recurring financial charges | 65 | €699 | €397 | -€302 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,760 | -€19,291 | -€15,531 | -413.1% |
| Profit (loss) for the period | 9904 | -€3,760 | -€19,291 | -€15,531 | -413.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,760 | -€19,291 | -€15,531 | -413.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.