JMCK4 Solutions: 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.
JMCK4 Solutions
Largest movements
- Cash +€47,986
up €47,986 (+76.5%), from €62,695 to €110,681
mainly Net result for the year (+€29,249) and Depreciation (+€9,764)
- Tangible fixed assets -€7,670
down €7,670 (-19.1%), from €40,054 to €32,384
of which Furniture and vehicles: -€7,002
- Profit (loss) carried forward +€29,249
up €29,249, from -€2,996 to €26,253
- Other debts +€4,913
up €4,913 (+8.7%), from €56,191 to €61,104
- Tax, wage and social debts +€3,544
up €3,544 (+23.7%), from €14,931 to €18,475
of which Taxes: +€3,899
- Trade debts +€1,673
up €1,673 (+188%), from €891 to €2,564
- Gross operating margin +€60,216
up €60,216, from -€14,008 to €46,208
- Taxes +€2,491
up €2,491 (+920%), from €271 to €2,762
- Depreciation +€1,861
up €1,861 (+23.5%), from €7,903 to €9,764
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 | €109,016 | €148,421 | +€39,405 | +36.1% |
| Fixed assets | 21/28 | €43,054 | €35,384 | -€7,670 | -17.8% |
| Tangible fixed assets | 22/27 | €40,054 | €32,384 | -€7,670 | -19.1% |
| Furniture and vehicles | 24 | €37,425 | €30,423 | -€7,002 | -18.7% |
| Other tangible fixed assets | 26 | €2,629 | €1,961 | -€668 | -25.4% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €65,962 | €113,037 | +€47,075 | +71.4% |
| Amounts receivable within one year | 40/41 | €557 | €247 | -€310 | -55.6% |
| Trade receivables | 40 | €42 | €42 | = | 0.0% |
| Other amounts receivable | 41 | €515 | €205 | -€310 | -60.1% |
| Cash at bank and in hand | 54/58 | €62,695 | €110,681 | +€47,986 | +76.5% |
| Deferred charges and accrued income | 490/1 | €2,710 | €2,109 | -€601 | -22.2% |
| Total equity and liabilities | 10/49 | €109,016 | €148,421 | +€39,405 | +36.1% |
| Equity | 10/15 | €37,004 | €66,253 | +€29,249 | +79.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,996 | €26,253 | +€29,249 | |
| Amounts payable | 17/49 | €72,012 | €82,168 | +€10,156 | +14.1% |
| Amounts payable within one year | 42/48 | €72,012 | €82,143 | +€10,131 | +14.1% |
| Trade debts | 44 | €891 | €2,564 | +€1,673 | +188% |
| Suppliers | 440/4 | €891 | €2,564 | +€1,673 | +188% |
| Taxes, remuneration and social security | 45 | €14,931 | €18,475 | +€3,544 | +23.7% |
| Taxes | 450/3 | €4,611 | €8,511 | +€3,899 | +84.6% |
| Remuneration and social security | 454/9 | €10,319 | €9,964 | -€355 | -3.4% |
| Other amounts payable | 47/48 | €56,191 | €61,104 | +€4,913 | +8.7% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,903 | €9,764 | +€1,861 | +23.5% |
| Other operating charges | 640/8 | €643 | €864 | +€221 | +34.4% |
| Gross operating margin | 9900 | -€14,008 | €46,208 | +€60,216 | |
| Operating profit (loss) | 9901 | -€22,554 | €35,580 | +€58,134 | |
| Financial income | 75/76B | €78 | €120 | +€42 | +54.6% |
| Recurring financial income | 75 | €78 | €120 | +€42 | +54.6% |
| Financial charges | 65/66B | €4,048 | €3,690 | -€358 | -8.9% |
| Recurring financial charges | 65 | €4,048 | €3,690 | -€358 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,524 | €32,011 | +€58,535 | |
| Income taxes | 67/77 | €271 | €2,762 | +€2,491 | +920% |
| Profit (loss) for the period | 9904 | -€26,795 | €29,249 | +€56,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,795 | €29,249 | +€56,044 |
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 13 October 2026 via checked.be.