JMC Finition: 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.
JMC Finition
Largest movements
- Cash +€34,464
up €34,464 (+1,619%), from €2,129 to €36,592
mainly Receivables within one year (+€15,562) and Trade debts (+€13,456)
- Receivables within one year -€15,562
down €15,562 (-16.7%), from €93,361 to €77,799
of which Trade receivables: -€24,241
- Tangible fixed assets +€5,366
up €5,366 (+123%), from €4,374 to €9,740
of which Leasing and similar rights: +€5,191
- Deferred charges and accrued income +€4,446
up €4,446 (+218%), from €2,039 to €6,485
- Financial fixed assets +€1,500
up €1,500 (+85.7%), from €1,750 to €3,250
- Trade debts +€13,456
up €13,456 (+53.0%), from €25,367 to €38,823
- Profit (loss) carried forward +€12,405
up €12,405 (+25.2%), from €49,313 to €61,718
- Tax, wage and social debts +€2,917
up €2,917 (+31.2%), from €9,339 to €12,256
- Current portion of long-term debt +€2,110
up €2,110 (+59.5%), from €3,545 to €5,656
- Gross operating margin +€9,309
up €9,309 (+37.8%), from €24,601 to €33,910
- Taxes +€1,612
up €1,612 (+30.3%), from €5,322 to €6,934
- Financial charges +€1,152
up €1,152 (+35.1%), from €3,279 to €4,432
- Other operating charges +€997
up €997 (+22.0%), from €4,525 to €5,522
- Depreciation +€378
up €378 (+27.4%), from €1,380 to €1,758
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 | €103,653 | €133,866 | +€30,213 | +29.1% |
| Fixed assets | 21/28 | €6,124 | €12,990 | +€6,866 | +112% |
| Tangible fixed assets | 22/27 | €4,374 | €9,740 | +€5,366 | +123% |
| Plant, machinery and equipment | 23 | €705 | €1,118 | +€412 | +58.5% |
| Furniture and vehicles | 24 | €3,668 | €3,431 | -€237 | -6.5% |
| Leasing and similar rights | 25 | - | €5,191 | +€5,191 | |
| Financial fixed assets | 28 | €1,750 | €3,250 | +€1,500 | +85.7% |
| Current assets | 29/58 | €97,529 | €120,876 | +€23,347 | +23.9% |
| Amounts receivable within one year | 40/41 | €93,361 | €77,799 | -€15,562 | -16.7% |
| Trade receivables | 40 | €76,205 | €51,963 | -€24,241 | -31.8% |
| Other amounts receivable | 41 | €17,156 | €25,835 | +€8,679 | +50.6% |
| Cash at bank and in hand | 54/58 | €2,129 | €36,592 | +€34,464 | +1,619% |
| Deferred charges and accrued income | 490/1 | €2,039 | €6,485 | +€4,446 | +218% |
| Total equity and liabilities | 10/49 | €103,653 | €133,866 | +€30,213 | +29.1% |
| Equity | 10/15 | €49,313 | €61,718 | +€12,405 | +25.2% |
| Profit (loss) carried forward | 14 | €49,313 | €61,718 | +€12,405 | +25.2% |
| Amounts payable | 17/49 | €54,339 | €72,147 | +€17,808 | +32.8% |
| Amounts payable after more than one year | 17 | €15,939 | €15,413 | -€526 | -3.3% |
| Financial debts | 170/4 | €15,939 | €15,413 | -€526 | -3.3% |
| Amounts payable within one year | 42/48 | €38,252 | €56,735 | +€18,483 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €3,545 | €5,656 | +€2,110 | +59.5% |
| Trade debts | 44 | €25,367 | €38,823 | +€13,456 | +53.0% |
| Suppliers | 440/4 | €25,367 | €38,823 | +€13,456 | +53.0% |
| Taxes, remuneration and social security | 45 | €9,339 | €12,256 | +€2,917 | +31.2% |
| Taxes | 450/3 | €9,339 | €12,256 | +€2,917 | +31.2% |
| Accrued charges and deferred income | 492/3 | €149 | - | -€149 | |
| Non-recurring operating income | 76A | €872 | - | -€872 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,380 | €1,758 | +€378 | +27.4% |
| Other operating charges | 640/8 | €4,525 | €5,522 | +€997 | +22.0% |
| Non-recurring operating charges | 66A | - | €2,859 | +€2,859 | |
| Gross operating margin | 9900 | €24,601 | €33,910 | +€9,309 | +37.8% |
| Operating profit (loss) | 9901 | €18,696 | €23,771 | +€5,075 | +27.1% |
| Financial income | 75/76B | €124 | - | -€124 | |
| Recurring financial income | 75 | €124 | - | -€124 | |
| Financial charges | 65/66B | €3,279 | €4,432 | +€1,152 | +35.1% |
| Recurring financial charges | 65 | €3,279 | €4,432 | +€1,152 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €15,540 | €19,340 | +€3,799 | +24.4% |
| Income taxes | 67/77 | €5,322 | €6,934 | +€1,612 | +30.3% |
| Profit (loss) for the period | 9904 | €10,219 | €12,405 | +€2,187 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,219 | €12,405 | +€2,187 | +21.4% |
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 23 October 2026 via checked.be.