JMA MANAGEMENT: 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.
JMA MANAGEMENT
Largest movements
- Tangible fixed assets -€6,800
down €6,800 (-9.1%), from €74,800 to €68,000
- Profit (loss) carried forward -€10,224
down €10,224 (-7.8%), from -€130,953 to -€141,177
- Gross operating margin -€1,261
down €1,261 (-104%), from -€1,215 to -€2,477
- Financial charges -€915
down €915 (-35.7%), from €2,565 to €1,650
- Other operating charges +€629
up €629 (+70.1%), from €898 to €1,527
- Financial income +€214
up €214 (+10.3%), from €2,080 to €2,293
- Taxes -€74
down €74 (-53.6%), from €138 to €64
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 | €171,664 | €164,609 | -€7,056 | -4.1% |
| Fixed assets | 21/28 | €74,800 | €68,000 | -€6,800 | -9.1% |
| Tangible fixed assets | 22/27 | €74,800 | €68,000 | -€6,800 | -9.1% |
| Land and buildings | 22 | €74,800 | €68,000 | -€6,800 | -9.1% |
| Current assets | 29/58 | €96,864 | €96,608 | -€256 | -0.3% |
| Current investments | 50/53 | €95,993 | €95,993 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €46 | - | -€46 | |
| Deferred charges and accrued income | 490/1 | €825 | €615 | -€210 | -25.4% |
| Total equity and liabilities | 10/49 | €171,664 | €164,609 | -€7,056 | -4.1% |
| Equity | 10/15 | -€112,353 | -€122,577 | -€10,224 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,953 | -€141,177 | -€10,224 | -7.8% |
| Amounts payable | 17/49 | €284,017 | €287,186 | +€3,168 | +1.1% |
| Amounts payable after more than one year | 17 | €271,531 | €271,151 | -€380 | -0.1% |
| Financial debts | 170/4 | €68,001 | €62,728 | -€5,273 | -7.8% |
| Other amounts payable | 178/9 | €203,530 | €208,423 | +€4,893 | +2.4% |
| Amounts payable within one year | 42/48 | €7,823 | €10,228 | +€2,406 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €5,113 | €5,273 | +€160 | +3.1% |
| Financial debts | 43 | - | €707 | +€707 | |
| Credit institutions | 430/8 | - | €707 | +€707 | |
| Trade debts | 44 | €2,710 | €4,248 | +€1,538 | +56.8% |
| Suppliers | 440/4 | €2,710 | €4,248 | +€1,538 | +56.8% |
| Accrued charges and deferred income | 492/3 | €4,664 | €5,806 | +€1,142 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,800 | €6,800 | = | 0.0% |
| Other operating charges | 640/8 | €898 | €1,527 | +€629 | +70.1% |
| Gross operating margin | 9900 | -€1,215 | -€2,477 | -€1,261 | -104% |
| Operating profit (loss) | 9901 | -€8,913 | -€10,803 | -€1,890 | -21.2% |
| Financial income | 75/76B | €2,080 | €2,293 | +€214 | +10.3% |
| Recurring financial income | 75 | €2,080 | €2,293 | +€214 | +10.3% |
| Financial charges | 65/66B | €2,565 | €1,650 | -€915 | -35.7% |
| Recurring financial charges | 65 | €2,565 | €1,650 | -€915 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,398 | -€10,160 | -€762 | -8.1% |
| Income taxes | 67/77 | €138 | €64 | -€74 | -53.6% |
| Profit (loss) for the period | 9904 | -€9,536 | -€10,224 | -€688 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,536 | -€10,224 | -€688 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.