JMJ TELECOM: 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 TELECOM
Largest movements
- Receivables within one year +€3,027
up €3,027 (+35.4%), from €8,547 to €11,575
- Stocks and contracts -€2,185
down €2,185 (-9.0%), from €24,379 to €22,194
- Tangible fixed assets -€1,393
down €1,393 (-89.0%), from €1,566 to €173
of which Plant, machinery and equipment: -€1,040
- Cash +€1,126
up €1,126 (+7.2%), from €15,631 to €16,757
mainly Tax, wage and social debts (+€12,393) and Stocks and contracts (+€2,185)
- Tax, wage and social debts +€12,393
up €12,393 (+217%), from €5,704 to €18,097
- Profit (loss) carried forward -€11,684
down €11,684 (-33.9%), from €34,431 to €22,747
- Staff costs +€31,956
up €31,956 (+439%), from €7,274 to €39,230
- Taxes -€4,412
down €4,412 (-56.1%), from €7,866 to €3,454
- Gross operating margin +€3,356
up €3,356 (+10.8%), from €30,962 to €34,317
- Depreciation -€1,110
down €1,110 (-43.1%), from €2,578 to €1,468
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 | €53,798 | €54,652 | +€854 | +1.6% |
| Formation expenses | 20 | €74 | - | -€74 | |
| Fixed assets | 21/28 | €5,166 | €3,773 | -€1,393 | -27.0% |
| Tangible fixed assets | 22/27 | €1,566 | €173 | -€1,393 | -89.0% |
| Land and buildings | 22 | €180 | - | -€180 | |
| Plant, machinery and equipment | 23 | €1,040 | - | -€1,040 | |
| Furniture and vehicles | 24 | €346 | €173 | -€173 | -50.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €48,558 | €50,879 | +€2,321 | +4.8% |
| Stocks and contracts in progress | 3 | €24,379 | €22,194 | -€2,185 | -9.0% |
| Stocks | 30/36 | €24,379 | €22,194 | -€2,185 | -9.0% |
| Amounts receivable within one year | 40/41 | €8,547 | €11,575 | +€3,027 | +35.4% |
| Other amounts receivable | 41 | €8,547 | €11,575 | +€3,027 | +35.4% |
| Cash at bank and in hand | 54/58 | €15,631 | €16,757 | +€1,126 | +7.2% |
| Deferred charges and accrued income | 490/1 | - | €353 | +€353 | |
| Total equity and liabilities | 10/49 | €53,798 | €54,652 | +€854 | +1.6% |
| Equity | 10/15 | €40,631 | €28,947 | -€11,684 | -28.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,431 | €22,747 | -€11,684 | -33.9% |
| Amounts payable | 17/49 | €13,168 | €25,705 | +€12,537 | +95.2% |
| Amounts payable within one year | 42/48 | €13,168 | €25,705 | +€12,537 | +95.2% |
| Trade debts | 44 | €2,659 | €2,603 | -€56 | -2.1% |
| Suppliers | 440/4 | €2,659 | €2,603 | -€56 | -2.1% |
| Taxes, remuneration and social security | 45 | €5,704 | €18,097 | +€12,393 | +217% |
| Taxes | 450/3 | €5,704 | €18,097 | +€12,393 | +217% |
| Other amounts payable | 47/48 | €4,805 | €5,005 | +€200 | +4.2% |
| Remuneration, social security and pensions | 62 | €7,274 | €39,230 | +€31,956 | +439% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,578 | €1,468 | -€1,110 | -43.1% |
| Other operating charges | 640/8 | €339 | €400 | +€61 | +18.2% |
| Gross operating margin | 9900 | €30,962 | €34,317 | +€3,356 | +10.8% |
| Operating profit (loss) | 9901 | €20,771 | -€6,780 | -€27,551 | |
| Financial charges | 65/66B | €1,281 | €1,450 | +€169 | +13.2% |
| Recurring financial charges | 65 | €1,281 | €1,450 | +€169 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €19,490 | -€8,230 | -€27,720 | |
| Income taxes | 67/77 | €7,866 | €3,454 | -€4,412 | -56.1% |
| Profit (loss) for the period | 9904 | €11,624 | -€11,684 | -€23,308 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,624 | -€11,684 | -€23,308 |
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 15 October 2026 via checked.be.