JMS COMPU: what changed
What changed
JMS COMPU
NACE 47.789, Other retail sale of new goods
filed annual accounts (NBB)
Net result for the year
-€7,928
2023 · -€14,511+€6,583
Equity
-€206,158
2023 · -€198,230-€7,928
Cash
€2,062
2023 · €1,588+€474
Balance sheet total
€460,193
2023 · €473,496-€13,303
Largest movements
Assets
- Tangible fixed assets -€14,603
down €14,603 (-3.1%), from €470,481 to €455,878
Equity and liabilities
- Other debts -€19,570
down €19,570 (-5.1%), from €385,542 to €365,972
- Accrued charges and deferred income +€14,269
up €14,269 (+5.0%), from €286,110 to €300,378
- Profit (loss) carried forward -€7,928
down €7,928 (-2.1%), from -€378,230 to -€386,158
Income statement
- Gross operating margin +€9,147
up €9,147 (+392%), from €2,336 to €11,483
- Other operating charges +€4,785
new in 2024: €4,785
- Turnover +€3,321
up €3,321 (+26.2%), from €12,689 to €16,010
- Depreciation -€2,211
down €2,211 (-13.2%), from €16,814 to €14,603
- Purchases and services +€1,891
up €1,891 (+7.4%), from €25,390 to €27,281
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€14,511
Gross operating margin
+€9,147
Depreciation
+€2,211
Other operating charges
-€4,785
Financial charges
+€10
Result 2024
-€7,928
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€474
Investment
€0
Financing
€0
Cash 2023
€1,588
From operations (derived)
+€474
Net result for the year
-€7,928
Depreciation
+€14,603
Receivables within one year
-€826
Trade debts
-€74
Other debts
-€19,570
Accrued charges and deferred income
+€14,269
Cash 2024
€2,062
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,496 | €460,193 | -€13,303 | -2.8% |
| Fixed assets | 21/28 | €470,481 | €455,878 | -€14,603 | -3.1% |
| Tangible fixed assets | 22/27 | €470,481 | €455,878 | -€14,603 | -3.1% |
| Land and buildings | 22 | €470,481 | €455,878 | -€14,603 | -3.1% |
| Current assets | 29/58 | €3,015 | €4,315 | +€1,299 | +43.1% |
| Stocks and contracts in progress | 3 | €236 | €236 | = | 0.0% |
| Stocks | 30/36 | €236 | €236 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,192 | €2,017 | +€826 | +69.3% |
| Trade receivables | 40 | €430 | €195 | -€235 | -54.7% |
| Other amounts receivable | 41 | €762 | €1,823 | +€1,061 | +139% |
| Cash at bank and in hand | 54/58 | €1,588 | €2,062 | +€474 | +29.8% |
| Total equity and liabilities | 10/49 | €473,496 | €460,193 | -€13,303 | -2.8% |
| Equity | 10/15 | -€198,230 | -€206,158 | -€7,928 | -4.0% |
| Contributions | 10/11 | €174,000 | €174,000 | = | 0.0% |
| Capital | 10 | €174,000 | €174,000 | = | 0.0% |
| Issued capital | 100 | €174,000 | €174,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Legal reserve | 130 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,230 | -€386,158 | -€7,928 | -2.1% |
| Amounts payable | 17/49 | €671,726 | €666,351 | -€5,375 | -0.8% |
| Amounts payable within one year | 42/48 | €385,617 | €365,972 | -€19,644 | -5.1% |
| Trade debts | 44 | €74 | - | -€74 | |
| Suppliers | 440/4 | €74 | - | -€74 | |
| Other amounts payable | 47/48 | €385,542 | €365,972 | -€19,570 | -5.1% |
| Accrued charges and deferred income | 492/3 | €286,110 | €300,378 | +€14,269 | +5.0% |
| Turnover | 70 | €12,689 | €16,010 | +€3,321 | +26.2% |
| Non-recurring operating income | 76A | €20,873 | €22,750 | +€1,877 | +9.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,390 | €27,281 | +€1,891 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,814 | €14,603 | -€2,211 | -13.2% |
| Other operating charges | 640/8 | - | €4,785 | +€4,785 | |
| Gross operating margin | 9900 | €2,336 | €11,483 | +€9,147 | +392% |
| Operating profit (loss) | 9901 | -€14,478 | -€7,905 | +€6,574 | +45.4% |
| Financial charges | 65/66B | €33 | €23 | -€10 | -29.5% |
| Recurring financial charges | 65 | €33 | €23 | -€10 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,511 | -€7,928 | +€6,583 | +45.4% |
| Profit (loss) for the period | 9904 | -€14,511 | -€7,928 | +€6,583 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,511 | -€7,928 | +€6,583 | +45.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.