J & M CONSULT EUPEN: 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.
J & M CONSULT EUPEN
Largest movements
- Cash +€13,196
up €13,196 (+117%), from €11,314 to €24,510
mainly Net result for the year (+€8,149) and Receivables within one year (+€3,322)
- Receivables within one year -€3,322
no longer reported in 2025 (was €3,322)
- Reserves +€8,149
new in 2025: €8,149
- Tax, wage and social debts +€975
up €975 (+43.7%), from €2,228 to €3,203
- Other debts +€769
up €769 (+21.1%), from €3,639 to €4,408
- Gross operating margin +€4,406
up €4,406 (+61.5%), from €7,161 to €11,567
- Taxes +€2,163
up €2,163 (+225%), from €960 to €3,123
- Other operating charges +€222
new in 2025: €222
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,249 | €25,143 | +€9,893 | +64.9% |
| Current assets | 29/58 | €15,249 | €25,143 | +€9,893 | +64.9% |
| Amounts receivable within one year | 40/41 | €3,322 | - | -€3,322 | |
| Trade receivables | 40 | €3,322 | - | -€3,322 | |
| Cash at bank and in hand | 54/58 | €11,314 | €24,510 | +€13,196 | +117% |
| Deferred charges and accrued income | 490/1 | €613 | €632 | +€19 | +3.1% |
| Total equity and liabilities | 10/49 | €15,249 | €25,143 | +€9,893 | +64.9% |
| Equity | 10/15 | €8,482 | €16,631 | +€8,149 | +96.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €8,149 | +€8,149 | |
| Distributable reserves | 133 | - | €8,149 | +€8,149 | |
| Profit (loss) carried forward | 14 | €3,482 | €3,482 | = | 0.0% |
| Amounts payable | 17/49 | €6,767 | €8,512 | +€1,744 | +25.8% |
| Amounts payable within one year | 42/48 | €6,767 | €8,512 | +€1,744 | +25.8% |
| Trade debts | 44 | €900 | €900 | = | 0.0% |
| Suppliers | 440/4 | €900 | €900 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,228 | €3,203 | +€975 | +43.7% |
| Taxes | 450/3 | €2,228 | €3,203 | +€975 | +43.7% |
| Other amounts payable | 47/48 | €3,639 | €4,408 | +€769 | +21.1% |
| Other operating charges | 640/8 | - | €222 | +€222 | |
| Gross operating margin | 9900 | €7,161 | €11,567 | +€4,406 | +61.5% |
| Operating profit (loss) | 9901 | €7,161 | €11,345 | +€4,183 | +58.4% |
| Financial charges | 65/66B | €74 | €73 | -€1 | -1.8% |
| Recurring financial charges | 65 | €74 | €73 | -€1 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €7,087 | €11,272 | +€4,185 | +59.0% |
| Income taxes | 67/77 | €960 | €3,123 | +€2,163 | +225% |
| Profit (loss) for the period | 9904 | €6,127 | €8,149 | +€2,022 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,127 | €8,149 | +€2,022 | +33.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.