JMC CONSTRUCTIONS: 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.
JMC CONSTRUCTIONS
Largest movements
- Tangible fixed assets -€9,741
no longer reported in 2024 (was €9,741)
- Cash -€2,719
down €2,719 (-67.9%), from €4,002 to €1,283
mainly Net result for the year (-€13,617) and Receivables within one year (-€2,009)
- Receivables within one year +€2,009
up €2,009 (+2.9%), from €68,348 to €70,357
of which Trade receivables: +€2,662
- Profit (loss) carried forward -€13,617
down €13,617 (-0.1%), from -€14.8m to -€14.8m
- Other debts +€1,484
up €1,484 (+60.7%), from €2,447 to €3,931
- Trade debts +€865
up €865 (+0.2%), from €356,157 to €357,022
- Gross operating margin +€49,414
up €49,414 (+93.9%), from -€52,619 to -€3,205
- Other operating charges -€42,057
no longer reported in 2024 (was €42,057)
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.
Cash bridge derived
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 | €82,090 | €71,640 | -€10,450 | -12.7% |
| Fixed assets | 21/28 | €9,741 | - | -€9,741 | |
| Tangible fixed assets | 22/27 | €9,741 | - | -€9,741 | |
| Furniture and vehicles | 24 | €9,741 | - | -€9,741 | |
| Current assets | 29/58 | €72,349 | €71,640 | -€710 | -1.0% |
| Amounts receivable within one year | 40/41 | €68,348 | €70,357 | +€2,009 | +2.9% |
| Trade receivables | 40 | €15,264 | €17,926 | +€2,662 | +17.4% |
| Other amounts receivable | 41 | €53,084 | €52,431 | -€653 | -1.2% |
| Cash at bank and in hand | 54/58 | €4,002 | €1,283 | -€2,719 | -67.9% |
| Total equity and liabilities | 10/49 | €82,090 | €71,640 | -€10,450 | -12.7% |
| Equity | 10/15 | -€14,809,058 | -€14,822,675 | -€13,617 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,829,518 | -€14,843,135 | -€13,617 | -0.1% |
| Provisions and deferred taxes | 16 | €14,527,931 | €14,527,931 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,527,931 | €14,527,931 | = | 0.0% |
| Taxes | 161 | €14,527,931 | €14,527,931 | = | 0.0% |
| Amounts payable | 17/49 | €363,216 | €366,383 | +€3,167 | +0.9% |
| Amounts payable within one year | 42/48 | €363,216 | €366,383 | +€3,167 | +0.9% |
| Financial debts | 43 | - | €817 | +€817 | |
| Credit institutions | 430/8 | - | €817 | +€817 | |
| Trade debts | 44 | €356,157 | €357,022 | +€865 | +0.2% |
| Suppliers | 440/4 | €356,157 | €357,022 | +€865 | +0.2% |
| Taxes, remuneration and social security | 45 | €4,613 | €4,613 | = | 0.0% |
| Taxes | 450/3 | €4,613 | €4,613 | = | 0.0% |
| Other amounts payable | 47/48 | €2,447 | €3,931 | +€1,484 | +60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,741 | €9,741 | +€0 | 0.0% |
| Other operating charges | 640/8 | €42,057 | - | -€42,057 | |
| Gross operating margin | 9900 | -€52,619 | -€3,205 | +€49,414 | +93.9% |
| Operating profit (loss) | 9901 | -€104,417 | -€12,946 | +€91,471 | +87.6% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €693 | €671 | -€22 | -3.2% |
| Recurring financial charges | 65 | €693 | €671 | -€22 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€105,100 | -€13,617 | +€91,483 | +87.0% |
| Profit (loss) for the period | 9904 | -€105,100 | -€13,617 | +€91,483 | +87.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€105,100 | -€13,617 | +€91,483 | +87.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.