JMC-Z: 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-Z
Largest movements
- Receivables within one year +€2,819
up €2,819 (+7.7%), from €36,755 to €39,574
of which Trade receivables: +€13,097
- Tangible fixed assets -€2,263
down €2,263 (-5.1%), from €44,284 to €42,021
of which Plant, machinery and equipment: -€5,166
- Profit (loss) carried forward +€31,982
up €31,982, from -€31,982 to €0
- Other debts +€29,199
up €29,199 (+188.4%), from €15,502 to €44,702
- Debts after one year -€24,058
down €24,058 (-100.0%), from €24,058 to €0
- Current portion of long-term debt -€14,082
down €14,082 (-100.0%), from €14,082 to €0
- Trade debts -€12,033
down €12,033 (-68.2%), from €17,641 to €5,608
- Gross operating margin +€84,255
up €84,255, from -€7,545 to €76,710
- Taxes +€6,635
up €6,635 (+1428.4%), from €464 to €7,099
- Financial income -€1,517
down €1,517 (-100.0%), from €1,517 to €0
- Other operating charges +€876
up €876 (+30.2%), from €2,897 to €3,772
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,038 | €81,594 | +€556 | +0.7% |
| Fixed assets | 21/28 | €44,284 | €42,021 | -€2,263 | -5.1% |
| Tangible fixed assets | 22/27 | €44,284 | €42,021 | -€2,263 | -5.1% |
| Land and buildings | 22 | €2,770 | €2,470 | -€300 | -10.8% |
| Plant, machinery and equipment | 23 | €32,288 | €27,122 | -€5,166 | -16.0% |
| Furniture and vehicles | 24 | €9,226 | €12,429 | +€3,204 | +34.7% |
| Current assets | 29/58 | €36,755 | €39,574 | +€2,819 | +7.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €36,755 | €39,574 | +€2,819 | +7.7% |
| Trade receivables | 40 | - | €13,097 | +€13,097 | |
| Other amounts receivable | 41 | €36,755 | €26,477 | -€10,278 | -28.0% |
| Total equity and liabilities | 10/49 | €81,038 | €81,594 | +€556 | +0.7% |
| Equity | 10/15 | -€19,582 | €17,056 | +€36,639 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €4,656 | +€4,656 | |
| Distributable reserves | 133 | - | €4,656 | +€4,656 | |
| Profit (loss) carried forward | 14 | -€31,982 | €0 | +€31,982 | |
| Amounts payable | 17/49 | €100,621 | €64,538 | -€36,083 | -35.9% |
| Amounts payable after more than one year | 17 | €24,058 | €0 | -€24,058 | -100.0% |
| Financial debts | 170/4 | €24,058 | €0 | -€24,058 | -100.0% |
| Amounts payable within one year | 42/48 | €65,331 | €63,306 | -€2,025 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €14,082 | €0 | -€14,082 | -100.0% |
| Financial debts | 43 | €4,994 | €4,022 | -€972 | -19.5% |
| Credit institutions | 430/8 | €4,994 | €4,022 | -€972 | -19.5% |
| Trade debts | 44 | €17,641 | €5,608 | -€12,033 | -68.2% |
| Suppliers | 440/4 | €17,641 | €5,608 | -€12,033 | -68.2% |
| Taxes, remuneration and social security | 45 | €13,111 | €8,974 | -€4,137 | -31.6% |
| Taxes | 450/3 | €13,111 | €7,099 | -€6,012 | -45.9% |
| Remuneration and social security | 454/9 | - | €1,875 | +€1,875 | |
| Other amounts payable | 47/48 | €15,502 | €44,702 | +€29,199 | +188.4% |
| Accrued charges and deferred income | 492/3 | €11,232 | €1,232 | -€10,000 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,891 | €11,418 | +€528 | +4.8% |
| Other operating charges | 640/8 | €2,897 | €3,772 | +€876 | +30.2% |
| Non-recurring operating charges | 66A | €3,882 | €15,907 | +€12,025 | +309.7% |
| Gross operating margin | 9900 | -€7,545 | €76,710 | +€84,255 | |
| Operating profit (loss) | 9901 | -€25,215 | €45,612 | +€70,827 | |
| Financial income | 75/76B | €1,517 | €0 | -€1,517 | -100.0% |
| Recurring financial income | 75 | €1,517 | €0 | -€1,517 | -100.0% |
| Financial charges | 65/66B | €2,130 | €1,874 | -€256 | -12.0% |
| Recurring financial charges | 65 | €2,130 | €1,874 | -€256 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,828 | €43,738 | +€69,566 | |
| Income taxes | 67/77 | €464 | €7,099 | +€6,635 | +1428.4% |
| Profit (loss) for the period | 9904 | -€26,293 | €36,639 | +€62,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,293 | €36,639 | +€62,931 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.