JMK PRODUCTION: 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.
JMK PRODUCTION
Largest movements
- Receivables within one year +€24,514
up €24,514 (+90.1%), from €27,207 to €51,722
of which Other amounts receivable: +€13,900
- Cash +€18,368
up €18,368 (+708%), from €2,596 to €20,964
mainly Net result for the year (+€35,150) and Tax, wage and social debts (+€7,197)
- Tangible fixed assets -€3,123
down €3,123 (-22.3%), from €14,011 to €10,889
- Profit (loss) carried forward +€35,150
up €35,150 (+110%), from €31,897 to €67,048
- Tax, wage and social debts +€7,197
up €7,197 (+99.5%), from €7,233 to €14,430
- Trade debts -€2,424
down €2,424 (-90.3%), from €2,685 to €260
- Gross operating margin +€4,748
up €4,748 (+10.8%), from €43,797 to €48,545
- Taxes +€998
up €998 (+12.3%), from €8,091 to €9,089
- Financial charges +€684
up €684 (+705%), from €97 to €781
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 | €43,815 | €83,738 | +€39,923 | +91.1% |
| Fixed assets | 21/28 | €14,011 | €10,889 | -€3,123 | -22.3% |
| Tangible fixed assets | 22/27 | €14,011 | €10,889 | -€3,123 | -22.3% |
| Furniture and vehicles | 24 | €14,011 | €10,889 | -€3,123 | -22.3% |
| Current assets | 29/58 | €29,804 | €72,849 | +€43,046 | +144% |
| Amounts receivable within one year | 40/41 | €27,207 | €51,722 | +€24,514 | +90.1% |
| Trade receivables | 40 | €9,722 | €20,336 | +€10,614 | +109% |
| Other amounts receivable | 41 | €17,485 | €31,386 | +€13,900 | +79.5% |
| Cash at bank and in hand | 54/58 | €2,596 | €20,964 | +€18,368 | +708% |
| Deferred charges and accrued income | 490/1 | - | €163 | +€163 | |
| Total equity and liabilities | 10/49 | €43,815 | €83,738 | +€39,923 | +91.1% |
| Equity | 10/15 | €33,897 | €69,048 | +€35,150 | +104% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,897 | €67,048 | +€35,150 | +110% |
| Amounts payable | 17/49 | €9,917 | €14,690 | +€4,773 | +48.1% |
| Amounts payable within one year | 42/48 | €9,917 | €14,690 | +€4,773 | +48.1% |
| Trade debts | 44 | €2,685 | €260 | -€2,424 | -90.3% |
| Suppliers | 440/4 | €2,685 | €260 | -€2,424 | -90.3% |
| Taxes, remuneration and social security | 45 | €7,233 | €14,430 | +€7,197 | +99.5% |
| Taxes | 450/3 | €7,233 | €14,430 | +€7,197 | +99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €4,224 | +€233 | +5.8% |
| Other operating charges | 640/8 | €502 | €520 | +€17 | +3.4% |
| Gross operating margin | 9900 | €43,797 | €48,545 | +€4,748 | +10.8% |
| Operating profit (loss) | 9901 | €39,303 | €43,801 | +€4,498 | +11.4% |
| Financial income | 75/76B | €783 | €1,219 | +€436 | +55.7% |
| Recurring financial income | 75 | €783 | €1,219 | +€436 | +55.7% |
| Financial charges | 65/66B | €97 | €781 | +€684 | +705% |
| Recurring financial charges | 65 | €97 | €781 | +€684 | +705% |
| Profit (loss) for the period before taxes | 9903 | €39,989 | €44,239 | +€4,250 | +10.6% |
| Income taxes | 67/77 | €8,091 | €9,089 | +€998 | +12.3% |
| Profit (loss) for the period | 9904 | €31,897 | €35,150 | +€3,253 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,897 | €35,150 | +€3,253 | +10.2% |
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 14 October 2026 via checked.be.