MK JIM: 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.
MK JIM
Largest movements
- Receivables within one year +€4,689
up €4,689 (+77.5%), from €6,053 to €10,742
- Cash +€4,575
up €4,575 (+244%), from €1,873 to €6,449
mainly Net result for the year (+€8,131) and Trade debts (+€1,464)
- Tangible fixed assets -€1,060
down €1,060 (-33.3%), from €3,180 to €2,120
- Profit (loss) carried forward +€8,131
up €8,131 (+60.5%), from -€13,433 to -€5,302
- Other debts -€2,185
down €2,185 (-13.7%), from €15,935 to €13,750
- Trade debts +€1,464
new in 2024: €1,464
- Tax, wage and social debts +€795
up €795 (+131%), from €604 to €1,399
- Gross operating margin +€20,216
up €20,216, from -€10,808 to €9,408
- Other operating charges -€1,298
down €1,298 (-89.2%), from €1,455 to €157
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.
Derived cash bridge
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 | €11,106 | €19,311 | +€8,205 | +73.9% |
| Fixed assets | 21/28 | €3,180 | €2,120 | -€1,060 | -33.3% |
| Tangible fixed assets | 22/27 | €3,180 | €2,120 | -€1,060 | -33.3% |
| Furniture and vehicles | 24 | €3,180 | €2,120 | -€1,060 | -33.3% |
| Current assets | 29/58 | €7,926 | €17,191 | +€9,265 | +117% |
| Amounts receivable within one year | 40/41 | €6,053 | €10,742 | +€4,689 | +77.5% |
| Trade receivables | 40 | €6,053 | €10,742 | +€4,689 | +77.5% |
| Cash at bank and in hand | 54/58 | €1,873 | €6,449 | +€4,575 | +244% |
| Total equity and liabilities | 10/49 | €11,106 | €19,311 | +€8,205 | +73.9% |
| Equity | 10/15 | -€5,433 | €2,698 | +€8,131 | |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,433 | -€5,302 | +€8,131 | +60.5% |
| Amounts payable | 17/49 | €16,539 | €16,613 | +€74 | +0.4% |
| Amounts payable within one year | 42/48 | €16,539 | €16,613 | +€74 | +0.4% |
| Trade debts | 44 | - | €1,464 | +€1,464 | |
| Suppliers | 440/4 | - | €1,464 | +€1,464 | |
| Taxes, remuneration and social security | 45 | €604 | €1,399 | +€795 | +131% |
| Taxes | 450/3 | €604 | €1,399 | +€795 | +131% |
| Other amounts payable | 47/48 | €15,935 | €13,750 | -€2,185 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,060 | €1,060 | = | 0.0% |
| Other operating charges | 640/8 | €1,455 | €157 | -€1,298 | -89.2% |
| Gross operating margin | 9900 | -€10,808 | €9,408 | +€20,216 | |
| Operating profit (loss) | 9901 | -€13,323 | €8,191 | +€21,514 | |
| Financial charges | 65/66B | €110 | €60 | -€50 | -45.3% |
| Recurring financial charges | 65 | €110 | €60 | -€50 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,433 | €8,131 | +€21,564 | |
| Profit (loss) for the period | 9904 | -€13,433 | €8,131 | +€21,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,433 | €8,131 | +€21,564 |
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 25 October 2026 via checked.be.