JMPK CONCEPT: 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.
JMPK CONCEPT
Largest movements
- Receivables within one year +€26,731
up €26,731 (+110.3%), from €24,225 to €50,956
of which Other amounts receivable: +€13,683
- Tangible fixed assets +€12,860
up €12,860 (+68.8%), from €18,698 to €31,558
of which Furniture and vehicles: +€12,332
- Cash +€4,306
up €4,306 (+710.5%), from €606 to €4,912
mainly Net result for the year (+€54,539) and Trade debts (+€21,230)
- Stocks and contracts -€3,297
down €3,297 (-22.9%), from €14,395 to €11,098
- Profit (loss) carried forward +€54,539
up €54,539 (+54.0%), from -€100,989 to -€46,450
- Trade debts +€21,230
up €21,230 (+229.3%), from €9,257 to €30,487
- Debts after one year -€20,464
down €20,464 (-18.7%), from €109,342 to €88,878
- Short-term financial debts -€9,795
down €9,795 (-100.0%), from €9,795 to €0
- Tax, wage and social debts -€4,713
down €4,713 (-100.0%), from €4,713 to €0
- Gross operating margin +€100,502
up €100,502, from -€29,001 to €71,501
- Depreciation +€4,985
up €4,985 (+82.0%), from €6,083 to €11,068
- Financial charges +€760
up €760 (+50.1%), from €1,517 to €2,277
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 | €58,519 | €99,315 | +€40,796 | +69.7% |
| Fixed assets | 21/28 | €18,698 | €31,558 | +€12,860 | +68.8% |
| Tangible fixed assets | 22/27 | €18,698 | €31,558 | +€12,860 | +68.8% |
| Land and buildings | 22 | €13,789 | €11,045 | -€2,744 | -19.9% |
| Plant, machinery and equipment | 23 | €3,624 | €6,896 | +€3,272 | +90.3% |
| Furniture and vehicles | 24 | €1,284 | €13,617 | +€12,332 | +960.3% |
| Current assets | 29/58 | €39,821 | €67,758 | +€27,937 | +70.2% |
| Stocks and contracts in progress | 3 | €14,395 | €11,098 | -€3,297 | -22.9% |
| Stocks | 30/36 | €14,395 | €11,098 | -€3,297 | -22.9% |
| Amounts receivable within one year | 40/41 | €24,225 | €50,956 | +€26,731 | +110.3% |
| Trade receivables | 40 | €24,225 | €37,272 | +€13,048 | +53.9% |
| Other amounts receivable | 41 | €0 | €13,683 | +€13,683 | |
| Cash at bank and in hand | 54/58 | €606 | €4,912 | +€4,306 | +710.5% |
| Deferred charges and accrued income | 490/1 | €596 | €792 | +€197 | +33.0% |
| Total equity and liabilities | 10/49 | €58,519 | €99,315 | +€40,796 | +69.7% |
| Equity | 10/15 | -€78,589 | -€24,050 | +€54,539 | +69.4% |
| Contributions | 10/11 | €22,400 | €22,400 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€100,989 | -€46,450 | +€54,539 | +54.0% |
| Amounts payable | 17/49 | €137,107 | €123,365 | -€13,742 | -10.0% |
| Amounts payable after more than one year | 17 | €109,342 | €88,878 | -€20,464 | -18.7% |
| Other amounts payable | 178/9 | €109,342 | €88,878 | -€20,464 | -18.7% |
| Amounts payable within one year | 42/48 | €27,765 | €34,487 | +€6,722 | +24.2% |
| Financial debts | 43 | €9,795 | €0 | -€9,795 | -100.0% |
| Credit institutions | 430/8 | €9,795 | €0 | -€9,795 | -100.0% |
| Trade debts | 44 | €9,257 | €30,487 | +€21,230 | +229.3% |
| Suppliers | 440/4 | €9,257 | €30,487 | +€21,230 | +229.3% |
| Taxes, remuneration and social security | 45 | €4,713 | €0 | -€4,713 | -100.0% |
| Taxes | 450/3 | €4,713 | €0 | -€4,713 | -100.0% |
| Other amounts payable | 47/48 | €4,000 | €4,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,083 | €11,068 | +€4,985 | +82.0% |
| Other operating charges | 640/8 | €3,615 | €3,675 | +€60 | +1.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€29,001 | €71,501 | +€100,502 | |
| Operating profit (loss) | 9901 | -€38,699 | €56,758 | +€95,457 | |
| Financial income | 75/76B | €43 | €58 | +€15 | +34.5% |
| Recurring financial income | 75 | €43 | €58 | +€15 | +34.5% |
| Financial charges | 65/66B | €1,517 | €2,277 | +€760 | +50.1% |
| Recurring financial charges | 65 | €1,517 | €2,277 | +€760 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,173 | €54,539 | +€94,712 | |
| Profit (loss) for the period | 9904 | -€40,173 | €54,539 | +€94,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,173 | €54,539 | +€94,712 |
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 10 October 2026 via checked.be.