JMKSTRANS: 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.
JMKSTRANS
Largest movements
- Receivables within one year +€43,425
up €43,425 (+520.0%), from €8,352 to €51,776
- Cash -€18,934
down €18,934 (-41.8%), from €45,341 to €26,408
mainly Receivables within one year (-€43,425) and Tax, wage and social debts (-€34,348)
- Deferred charges and accrued income -€1,724
no longer reported in 2024 (was €1,724)
- Profit (loss) carried forward +€52,722
up €52,722 (+132.9%), from €39,673 to €92,395
- Tax, wage and social debts -€34,348
down €34,348 (-75.4%), from €45,585 to €11,236
of which Remuneration and social security: -€25,690
- Other debts +€27,996
up €27,996 (+2804.0%), from €998 to €28,994
- Trade debts -€22,478
no longer reported in 2024 (was €22,478)
- Gross operating margin +€40,918
up €40,918 (+76.4%), from €53,575 to €94,493
- Taxes -€9,525
no longer reported in 2024 (was €9,525)
- Other operating charges +€5,166
up €5,166 (+38.6%), from €13,390 to €18,556
- Staff costs +€3,606
up €3,606 (+17.9%), from €20,160 to €23,766
- Financial income +€1,160
up €1,160 (+200.0%), from €580 to €1,740
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 | €119,734 | €143,626 | +€23,892 | +20.0% |
| Fixed assets | 21/28 | - | €1,124 | +€1,124 | |
| Tangible fixed assets | 22/27 | - | €1,124 | +€1,124 | |
| Plant, machinery and equipment | 23 | - | €1,124 | +€1,124 | |
| Current assets | 29/58 | €119,734 | €142,502 | +€22,767 | +19.0% |
| Amounts receivable after more than one year | 29 | €64,317 | €64,317 | = | 0.0% |
| Other amounts receivable | 291 | €64,317 | €64,317 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,352 | €51,776 | +€43,425 | +520.0% |
| Trade receivables | 40 | €8,352 | €51,776 | +€43,425 | +520.0% |
| Cash at bank and in hand | 54/58 | €45,341 | €26,408 | -€18,934 | -41.8% |
| Deferred charges and accrued income | 490/1 | €1,724 | - | -€1,724 | |
| Total equity and liabilities | 10/49 | €119,734 | €143,626 | +€23,892 | +20.0% |
| Equity | 10/15 | €50,673 | €103,395 | +€52,722 | +104.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,673 | €92,395 | +€52,722 | +132.9% |
| Amounts payable | 17/49 | €69,061 | €40,231 | -€28,830 | -41.7% |
| Amounts payable within one year | 42/48 | €69,061 | €40,231 | -€28,830 | -41.7% |
| Trade debts | 44 | €22,478 | - | -€22,478 | |
| Suppliers | 440/4 | €22,478 | - | -€22,478 | |
| Taxes, remuneration and social security | 45 | €45,585 | €11,236 | -€34,348 | -75.4% |
| Taxes | 450/3 | €13,837 | €5,179 | -€8,658 | -62.6% |
| Remuneration and social security | 454/9 | €31,747 | €6,057 | -€25,690 | -80.9% |
| Other amounts payable | 47/48 | €998 | €28,994 | +€27,996 | +2804.0% |
| Remuneration, social security and pensions | 62 | €20,160 | €23,766 | +€3,606 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €131 | +€131 | |
| Other operating charges | 640/8 | €13,390 | €18,556 | +€5,166 | +38.6% |
| Gross operating margin | 9900 | €53,575 | €94,493 | +€40,918 | +76.4% |
| Operating profit (loss) | 9901 | €20,025 | €52,040 | +€32,015 | +159.9% |
| Financial income | 75/76B | €580 | €1,740 | +€1,160 | +200.0% |
| Recurring financial income | 75 | €580 | €1,740 | +€1,160 | +200.0% |
| Financial charges | 65/66B | €1,198 | €1,058 | -€140 | -11.7% |
| Recurring financial charges | 65 | €1,198 | €1,058 | -€140 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €19,407 | €52,722 | +€33,315 | +171.7% |
| Income taxes | 67/77 | €9,525 | - | -€9,525 | |
| Profit (loss) for the period | 9904 | €9,882 | €52,722 | +€42,840 | +433.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,882 | €52,722 | +€42,840 | +433.5% |
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 8 October 2026 via checked.be.