JMC INTERNATIONAL: 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 INTERNATIONAL
Largest movements
- Cash -€59,536
down €59,536 (-39.2%), from €151,863 to €92,326
mainly Other debts (-€73,863) and Debts after one year (-€26,246)
- Tangible fixed assets -€27,489
down €27,489 (-5.5%), from €498,379 to €470,890
of which Leasing and similar rights: -€27,000
- Receivables within one year -€13,702
down €13,702 (-6.6%), from €206,866 to €193,164
of which Trade receivables: -€31,224
- Other debts -€73,863
down €73,863 (-17.2%), from €429,123 to €355,260
- Debts after one year -€26,246
down €26,246 (-18.0%), from €145,491 to €119,245
- Tax, wage and social debts -€16,346
down €16,346 (-50.0%), from €32,665 to €16,319
of which Taxes: -€15,593
- Profit (loss) carried forward +€14,159
up €14,159 (+13.7%), from €103,286 to €117,445
- Gross operating margin -€63,394
down €63,394 (-26.7%), from €237,622 to €174,228
- Staff costs -€18,706
down €18,706 (-15.5%), from €120,662 to €101,956
- Financial charges -€11,438
down €11,438 (-31.1%), from €36,792 to €25,353
of which Non-recurring financial charges: -€6,240
- Taxes -€6,852
down €6,852 (-58.6%), from €11,702 to €4,850
- Provisions +€5,000
no longer reported in 2025 (was -€5,000)
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.
Derived cash bridge
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 | €860,606 | €765,660 | -€94,946 | -11.0% |
| Fixed assets | 21/28 | €498,742 | €471,253 | -€27,489 | -5.5% |
| Tangible fixed assets | 22/27 | €498,379 | €470,890 | -€27,489 | -5.5% |
| Land and buildings | 22 | €296,070 | €296,070 | = | 0.0% |
| Plant, machinery and equipment | 23 | €489 | - | -€489 | |
| Leasing and similar rights | 25 | €201,820 | €174,820 | -€27,000 | -13.4% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €361,865 | €294,407 | -€67,458 | -18.6% |
| Amounts receivable within one year | 40/41 | €206,866 | €193,164 | -€13,702 | -6.6% |
| Trade receivables | 40 | €112,347 | €81,124 | -€31,224 | -27.8% |
| Other amounts receivable | 41 | €94,518 | €112,040 | +€17,522 | +18.5% |
| Cash at bank and in hand | 54/58 | €151,863 | €92,326 | -€59,536 | -39.2% |
| Deferred charges and accrued income | 490/1 | €3,136 | €8,917 | +€5,781 | +184% |
| Total equity and liabilities | 10/49 | €860,606 | €765,660 | -€94,946 | -11.0% |
| Equity | 10/15 | €125,282 | €139,441 | +€14,159 | +11.3% |
| Contributions | 10/11 | €21,996 | €21,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,286 | €117,445 | +€14,159 | +13.7% |
| Amounts payable | 17/49 | €735,324 | €626,219 | -€109,105 | -14.8% |
| Amounts payable after more than one year | 17 | €145,491 | €119,245 | -€26,246 | -18.0% |
| Financial debts | 170/4 | €145,491 | €119,245 | -€26,246 | -18.0% |
| Amounts payable within one year | 42/48 | €581,597 | €501,267 | -€80,330 | -13.8% |
| Current portion of amounts payable after more than one year | 42 | €24,958 | €26,246 | +€1,288 | +5.2% |
| Trade debts | 44 | €94,851 | €103,442 | +€8,592 | +9.1% |
| Suppliers | 440/4 | €94,851 | €103,442 | +€8,592 | +9.1% |
| Taxes, remuneration and social security | 45 | €32,665 | €16,319 | -€16,346 | -50.0% |
| Taxes | 450/3 | €20,063 | €4,471 | -€15,593 | -77.7% |
| Remuneration and social security | 454/9 | €12,602 | €11,848 | -€754 | -6.0% |
| Other amounts payable | 47/48 | €429,123 | €355,260 | -€73,863 | -17.2% |
| Accrued charges and deferred income | 492/3 | €8,236 | €5,707 | -€2,529 | -30.7% |
| Remuneration, social security and pensions | 62 | €120,662 | €101,956 | -€18,706 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,498 | €27,489 | -€2,009 | -6.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€5,000 | - | +€5,000 | |
| Other operating charges | 640/8 | €1,114 | €421 | -€692 | -62.2% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | €237,622 | €174,228 | -€63,394 | -26.7% |
| Operating profit (loss) | 9901 | €91,348 | €44,362 | -€46,986 | -51.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €36,792 | €25,353 | -€11,438 | -31.1% |
| Recurring financial charges | 65 | €30,552 | €25,353 | -€5,198 | -17.0% |
| Non-recurring financial charges | 66B | €6,240 | - | -€6,240 | |
| Profit (loss) for the period before taxes | 9903 | €54,557 | €19,009 | -€35,548 | -65.2% |
| Income taxes | 67/77 | €11,702 | €4,850 | -€6,852 | -58.6% |
| Profit (loss) for the period | 9904 | €42,855 | €14,159 | -€28,696 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,855 | €14,159 | -€28,696 | -67.0% |
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 1 November 2026 via checked.be.