MUNIC JEWELS: 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.
MUNIC JEWELS
Largest movements
- Receivables after one year +€450
up €450 (+3.7%), from €12,150 to €12,600
- Advances received +€2,316
up €2,316 (+17.6%), from €13,143 to €15,459
- Profit (loss) carried forward -€1,878
down €1,878 (-8.5%), from -€22,200 to -€24,077
- Gross operating margin +€2,667
up €2,667 (+74.1%), from -€3,597 to -€930
- Financial charges +€698
up €698 (+8,807%), from €8 to €706
- Financial income -€371
down €371 (-45.2%), from €821 to €450
- Other operating charges -€149
down €149 (-17.7%), from €840 to €691
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,610 | €15,060 | +€450 | +3.1% |
| Current assets | 29/58 | €14,610 | €15,060 | +€450 | +3.1% |
| Amounts receivable after more than one year | 29 | €12,150 | €12,600 | +€450 | +3.7% |
| Other amounts receivable | 291 | €12,150 | €12,600 | +€450 | +3.7% |
| Amounts receivable within one year | 40/41 | €2,460 | €2,460 | = | 0.0% |
| Other amounts receivable | 41 | €2,460 | €2,460 | = | 0.0% |
| Total equity and liabilities | 10/49 | €14,610 | €15,060 | +€450 | +3.1% |
| Equity | 10/15 | -€3,600 | -€5,477 | -€1,878 | -52.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,200 | -€24,077 | -€1,878 | -8.5% |
| Amounts payable | 17/49 | €18,209 | €20,537 | +€2,328 | +12.8% |
| Amounts payable within one year | 42/48 | €18,209 | €20,537 | +€2,328 | +12.8% |
| Trade debts | 44 | €5,066 | €5,078 | +€12 | +0.2% |
| Suppliers | 440/4 | €5,066 | €5,078 | +€12 | +0.2% |
| Advances received on contracts in progress | 46 | €13,143 | €15,459 | +€2,316 | +17.6% |
| Other operating charges | 640/8 | €840 | €691 | -€149 | -17.7% |
| Gross operating margin | 9900 | -€3,597 | -€930 | +€2,667 | +74.1% |
| Operating profit (loss) | 9901 | -€4,437 | -€1,622 | +€2,816 | +63.5% |
| Financial income | 75/76B | €821 | €450 | -€371 | -45.2% |
| Recurring financial income | 75 | €821 | €450 | -€371 | -45.2% |
| Financial charges | 65/66B | €8 | €706 | +€698 | +8,807% |
| Recurring financial charges | 65 | €8 | €706 | +€698 | +8,807% |
| Profit (loss) for the period before taxes | 9903 | -€3,624 | -€1,878 | +€1,746 | +48.2% |
| Profit (loss) for the period | 9904 | -€3,624 | -€1,878 | +€1,746 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,624 | -€1,878 | +€1,746 | +48.2% |
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 24 October 2026 via checked.be.