JMJ FRUIT: 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.
JMJ FRUIT
Largest movements
- Receivables within one year -€330,595
down €330,595 (-33.8%), from €978,987 to €648,392
of which Trade receivables: -€403,668
- Cash -€34,841
down €34,841 (-90.8%), from €38,365 to €3,524
mainly Net result for the year (-€205,134) and Other debts (-€190,000)
- Profit (loss) carried forward -€205,134
down €205,134, from €7,874 to -€197,260
- Other debts -€190,000
down €190,000 (-23.2%), from €820,000 to €630,000
- Trade debts +€20,034
up €20,034 (+13.6%), from €147,784 to €167,817
- Current portion of long-term debt +€18,096
new in 2024: €18,096
- Gross operating margin -€341,067
down €341,067 (-97.3%), from €350,583 to €9,516
- Staff costs -€123,207
down €123,207 (-36.6%), from €336,713 to €213,506
- Taxes -€5,025
down €5,025 (-100%), from €5,025 to €0
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 | €1,017,351 | €651,916 | -€365,436 | -35.9% |
| Current assets | 29/58 | €1,017,351 | €651,916 | -€365,436 | -35.9% |
| Amounts receivable within one year | 40/41 | €978,987 | €648,392 | -€330,595 | -33.8% |
| Trade receivables | 40 | €820,801 | €417,133 | -€403,668 | -49.2% |
| Other amounts receivable | 41 | €158,186 | €231,259 | +€73,073 | +46.2% |
| Cash at bank and in hand | 54/58 | €38,365 | €3,524 | -€34,841 | -90.8% |
| Total equity and liabilities | 10/49 | €1,017,351 | €651,916 | -€365,436 | -35.9% |
| Equity | 10/15 | €17,874 | -€187,260 | -€205,134 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,874 | -€197,260 | -€205,134 | |
| Amounts payable | 17/49 | €999,477 | €839,176 | -€160,301 | -16.0% |
| Amounts payable within one year | 42/48 | €999,477 | €839,176 | -€160,301 | -16.0% |
| Current portion of amounts payable after more than one year | 42 | - | €18,096 | +€18,096 | |
| Trade debts | 44 | €147,784 | €167,817 | +€20,034 | +13.6% |
| Suppliers | 440/4 | €147,784 | €167,817 | +€20,034 | +13.6% |
| Taxes, remuneration and social security | 45 | €31,694 | €23,263 | -€8,431 | -26.6% |
| Taxes | 450/3 | €5,025 | €0 | -€5,025 | -100% |
| Remuneration and social security | 454/9 | €26,669 | €23,263 | -€3,406 | -12.8% |
| Other amounts payable | 47/48 | €820,000 | €630,000 | -€190,000 | -23.2% |
| Non-recurring operating income | 76A | €744 | €0 | -€744 | -100% |
| Remuneration, social security and pensions | 62 | €336,713 | €213,506 | -€123,207 | -36.6% |
| Other operating charges | 640/8 | €787 | €442 | -€345 | -43.8% |
| Gross operating margin | 9900 | €350,583 | €9,516 | -€341,067 | -97.3% |
| Operating profit (loss) | 9901 | €13,083 | -€204,432 | -€217,515 | |
| Financial charges | 65/66B | €184 | €702 | +€518 | +281% |
| Recurring financial charges | 65 | €184 | €702 | +€518 | +281% |
| Profit (loss) for the period before taxes | 9903 | €12,899 | -€205,134 | -€218,033 | |
| Income taxes | 67/77 | €5,025 | €0 | -€5,025 | -100% |
| Profit (loss) for the period | 9904 | €7,874 | -€205,134 | -€213,008 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,874 | -€205,134 | -€213,008 |
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 17 October 2026 via checked.be.