JMP Event: 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.
JMP Event
Largest movements
- Receivables within one year -€48,235
down €48,235 (-59.6%), from €80,948 to €32,713
of which Trade receivables: -€50,396
- Cash +€12,449
up €12,449 (+83.4%), from €14,929 to €27,378
mainly Receivables within one year (+€48,235) and Net result for the year (+€6,305)
- Deferred charges and accrued income +€12,211
up €12,211 (+837.0%), from €1,459 to €13,670
- Tangible fixed assets -€3,244
down €3,244 (-30.3%), from €10,712 to €7,468
of which Furniture and vehicles: -€3,037
- Other debts -€20,643
down €20,643 (-99.0%), from €20,848 to €205
- Trade debts -€8,361
down €8,361 (-30.8%), from €27,159 to €18,798
- Profit (loss) carried forward +€6,305
new in 2024: €6,305
- Accrued charges and deferred income -€5,094
down €5,094 (-72.4%), from €7,033 to €1,939
- Gross operating margin -€32,114
down €32,114 (-62.9%), from €51,052 to €18,938
- Taxes -€9,193
down €9,193 (-73.7%), from €12,465 to €3,272
- Financial charges +€2,415
up €2,415 (+337.7%), from €715 to €3,130
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 | €108,749 | €81,929 | -€26,820 | -24.7% |
| Fixed assets | 21/28 | €11,412 | €8,168 | -€3,244 | -28.4% |
| Tangible fixed assets | 22/27 | €10,712 | €7,468 | -€3,244 | -30.3% |
| Plant, machinery and equipment | 23 | €621 | €414 | -€207 | -33.3% |
| Furniture and vehicles | 24 | €10,091 | €7,054 | -€3,037 | -30.1% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €97,337 | €73,761 | -€23,576 | -24.2% |
| Amounts receivable within one year | 40/41 | €80,948 | €32,713 | -€48,235 | -59.6% |
| Trade receivables | 40 | €80,948 | €30,552 | -€50,396 | -62.3% |
| Other amounts receivable | 41 | - | €2,161 | +€2,161 | |
| Cash at bank and in hand | 54/58 | €14,929 | €27,378 | +€12,449 | +83.4% |
| Deferred charges and accrued income | 490/1 | €1,459 | €13,670 | +€12,211 | +837.0% |
| Total equity and liabilities | 10/49 | €108,749 | €81,929 | -€26,820 | -24.7% |
| Equity | 10/15 | €34,944 | €41,249 | +€6,305 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,944 | €31,944 | = | 0.0% |
| Distributable reserves | 133 | €31,944 | €31,944 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,305 | +€6,305 | |
| Amounts payable | 17/49 | €73,805 | €40,680 | -€33,125 | -44.9% |
| Amounts payable within one year | 42/48 | €66,772 | €38,741 | -€28,032 | -42.0% |
| Trade debts | 44 | €27,159 | €18,798 | -€8,361 | -30.8% |
| Suppliers | 440/4 | €27,159 | €18,798 | -€8,361 | -30.8% |
| Taxes, remuneration and social security | 45 | €18,765 | €19,738 | +€972 | +5.2% |
| Taxes | 450/3 | €14,165 | €17,438 | +€3,272 | +23.1% |
| Remuneration and social security | 454/9 | €4,600 | €2,300 | -€2,300 | -50.0% |
| Other amounts payable | 47/48 | €20,848 | €205 | -€20,643 | -99.0% |
| Accrued charges and deferred income | 492/3 | €7,033 | €1,939 | -€5,094 | -72.4% |
| Remuneration, social security and pensions | 62 | €38 | - | -€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €5,456 | +€237 | +4.5% |
| Other operating charges | 640/8 | €732 | €780 | +€48 | +6.6% |
| Gross operating margin | 9900 | €51,052 | €18,938 | -€32,114 | -62.9% |
| Operating profit (loss) | 9901 | €45,064 | €12,702 | -€32,362 | -71.8% |
| Financial income | 75/76B | €60 | €5 | -€55 | -91.3% |
| Recurring financial income | 75 | €60 | €5 | -€55 | -91.3% |
| Financial charges | 65/66B | €715 | €3,130 | +€2,415 | +337.7% |
| Recurring financial charges | 65 | €715 | €3,130 | +€2,415 | +337.7% |
| Profit (loss) for the period before taxes | 9903 | €44,409 | €9,577 | -€34,832 | -78.4% |
| Income taxes | 67/77 | €12,465 | €3,272 | -€9,193 | -73.7% |
| Profit (loss) for the period | 9904 | €31,944 | €6,305 | -€25,639 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,944 | €6,305 | -€25,639 | -80.3% |
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.