JMJ C: what changed
Two fiscal 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.
JMJ C
Largest movements
- Receivables within one year +€30,932
up €30,932 (+51.7%), from €59,787 to €90,719
of which Other amounts receivable: +€16,045
- Cash -€17,437
down €17,437 (-65.9%), from €26,459 to €9,022
mainly Receivables within one year (-€30,932) and Debts after one year (-€8,719)
- Tangible fixed assets -€12,985
down €12,985 (-42.3%), from €30,707 to €17,722
- Deferred charges and accrued income +€3,581
up €3,581 (+54.0%), from €6,637 to €10,218
- Reserves +€10,091
up €10,091 (+18.7%), from €54,009 to €64,100
of which Distributable reserves: +€10,091
- Debts after one year -€8,719
down €8,719 (-46.6%), from €18,692 to €9,973
- Trade debts +€5,455
up €5,455 (+56.0%), from €9,745 to €15,199
- Current portion of long-term debt -€3,444
down €3,444 (-28.3%), from €12,163 to €8,719
- Gross operating margin +€21,712
up €21,712 (+176.6%), from €12,293 to €34,004
- Taxes +€7,691
up €7,691 (+161.4%), from €4,765 to €12,456
- Depreciation +€3,137
up €3,137 (+31.8%), from €9,848 to €12,985
- Other operating charges -€2,769
down €2,769 (-75.2%), from €3,682 to €913
- Financial income +€1,337
up €1,337 (+55.3%), from €2,417 to €3,753
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.
Cash bridge derived
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 | €125,310 | €129,401 | +€4,091 | +3.3% |
| Fixed assets | 21/28 | €32,427 | €19,442 | -€12,985 | -40.0% |
| Tangible fixed assets | 22/27 | €30,707 | €17,722 | -€12,985 | -42.3% |
| Furniture and vehicles | 24 | €30,707 | €17,722 | -€12,985 | -42.3% |
| Financial fixed assets | 28 | €1,720 | €1,720 | = | 0.0% |
| Current assets | 29/58 | €92,883 | €109,959 | +€17,076 | +18.4% |
| Amounts receivable within one year | 40/41 | €59,787 | €90,719 | +€30,932 | +51.7% |
| Trade receivables | 40 | €5,782 | €20,669 | +€14,887 | +257.5% |
| Other amounts receivable | 41 | €54,004 | €70,050 | +€16,045 | +29.7% |
| Cash at bank and in hand | 54/58 | €26,459 | €9,022 | -€17,437 | -65.9% |
| Deferred charges and accrued income | 490/1 | €6,637 | €10,218 | +€3,581 | +54.0% |
| Total equity and liabilities | 10/49 | €125,310 | €129,401 | +€4,091 | +3.3% |
| Equity | 10/15 | €72,609 | €82,700 | +€10,091 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,009 | €64,100 | +€10,091 | +18.7% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €53,959 | €64,050 | +€10,091 | +18.7% |
| Amounts payable | 17/49 | €52,701 | €46,701 | -€6,000 | -11.4% |
| Amounts payable after more than one year | 17 | €18,692 | €9,973 | -€8,719 | -46.6% |
| Financial debts | 170/4 | €18,692 | €9,973 | -€8,719 | -46.6% |
| Amounts payable within one year | 42/48 | €34,009 | €36,648 | +€2,639 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €12,163 | €8,719 | -€3,444 | -28.3% |
| Financial debts | 43 | €276 | €509 | +€233 | +84.5% |
| Credit institutions | 430/8 | €276 | €509 | +€233 | +84.5% |
| Trade debts | 44 | €9,745 | €15,199 | +€5,455 | +56.0% |
| Suppliers | 440/4 | €9,745 | €15,199 | +€5,455 | +56.0% |
| Taxes, remuneration and social security | 45 | €11,826 | €12,220 | +€394 | +3.3% |
| Taxes | 450/3 | €11,826 | €12,220 | +€394 | +3.3% |
| Accrued charges and deferred income | 492/3 | - | €80 | +€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,848 | €12,985 | +€3,137 | +31.8% |
| Other operating charges | 640/8 | €3,682 | €913 | -€2,769 | -75.2% |
| Gross operating margin | 9900 | €12,293 | €34,004 | +€21,712 | +176.6% |
| Operating profit (loss) | 9901 | -€1,238 | €20,106 | +€21,344 | |
| Financial income | 75/76B | €2,417 | €3,753 | +€1,337 | +55.3% |
| Recurring financial income | 75 | €2,417 | €3,753 | +€1,337 | +55.3% |
| Financial charges | 65/66B | €1,369 | €1,313 | -€56 | -4.1% |
| Recurring financial charges | 65 | €1,369 | €1,313 | -€56 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€191 | €22,547 | +€22,737 | |
| Income taxes | 67/77 | €4,765 | €12,456 | +€7,691 | +161.4% |
| Profit (loss) for the period | 9904 | -€4,955 | €10,091 | +€15,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,955 | €10,091 | +€15,046 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.