JMCreation: 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.
JMCreation
Largest movements
- Cash +€4,394
up €4,394 (+909%), from €483 to €4,877
mainly Net result for the year (+€10,948) and Receivables within one year (+€700)
- Receivables within one year -€700
down €700 (-43.3%), from €1,617 to €917
of which Trade receivables: -€720
- Profit (loss) carried forward +€10,948
up €10,948 (+40.8%), from -€26,835 to -€15,887
- Trade debts -€6,155
down €6,155 (-83.3%), from €7,384 to €1,230
- Other debts -€1,100
no longer reported in 2024 (was €1,100)
- Gross operating margin +€6,881
up €6,881 (+166%), from €4,152 to €11,033
- Other operating charges -€5,679
down €5,679 (-99.4%), from €5,715 to €36
- Depreciation -€409
no longer reported in 2024 (was €409)
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 | €2,100 | €5,794 | +€3,693 | +176% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €2,100 | €5,794 | +€3,693 | +176% |
| Amounts receivable within one year | 40/41 | €1,617 | €917 | -€700 | -43.3% |
| Trade receivables | 40 | €720 | - | -€720 | |
| Other amounts receivable | 41 | €897 | €917 | +€20 | +2.2% |
| Cash at bank and in hand | 54/58 | €483 | €4,877 | +€4,394 | +909% |
| Total equity and liabilities | 10/49 | €2,100 | €5,794 | +€3,693 | +176% |
| Equity | 10/15 | -€6,384 | €4,564 | +€10,948 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,835 | -€15,887 | +€10,948 | +40.8% |
| Amounts payable | 17/49 | €8,484 | €1,230 | -€7,255 | -85.5% |
| Amounts payable within one year | 42/48 | €8,484 | €1,230 | -€7,255 | -85.5% |
| Trade debts | 44 | €7,384 | €1,230 | -€6,155 | -83.3% |
| Suppliers | 440/4 | €7,384 | €1,230 | -€6,155 | -83.3% |
| Other amounts payable | 47/48 | €1,100 | - | -€1,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | - | -€409 | |
| Other operating charges | 640/8 | €5,715 | €36 | -€5,679 | -99.4% |
| Gross operating margin | 9900 | €4,152 | €11,033 | +€6,881 | +166% |
| Operating profit (loss) | 9901 | -€1,972 | €10,997 | +€12,970 | |
| Financial charges | 65/66B | €57 | €49 | -€7 | -13.0% |
| Recurring financial charges | 65 | €57 | €49 | -€7 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,029 | €10,948 | +€12,977 | |
| Profit (loss) for the period | 9904 | -€2,029 | €10,948 | +€12,977 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,029 | €10,948 | +€12,977 |
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 14 October 2026 via checked.be.