J.R.M. CONSULTANCY: what changed
What changed
J.R.M. CONSULTANCY
NACE 66.191, Agents and brokers in banking services
filed annual accounts (NBB)
Net result for the year
€403,945
2024 · €393,817+€10,128
Equity
€133,346
2024 · €129,400+€3,946
Cash
€188,060
2024 · €119,602+€68,458
Balance sheet total
€650,082
2024 · €617,854+€32,228
Largest movements
Assets
- Cash +€68,458
up €68,458 (+57.2%), from €119,602 to €188,060
mainly Net result for the year (+€403,945) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-14.3%), from €350,000 to €300,000
- Deferred charges and accrued income +€9,387
up €9,387 (+8.8%), from €106,103 to €115,490
- Receivables within one year +€6,843
up €6,843 (+166%), from €4,132 to €10,975
of which Other amounts receivable: +€7,482
Equity and liabilities
- Tax, wage and social debts +€11,137
up €11,137 (+18.7%), from €59,540 to €70,677
of which Remuneration and social security: +€23,949
- Other debts +€8,783
up €8,783 (+2.2%), from €391,325 to €400,108
- Accrued charges and deferred income +€8,590
up €8,590 (+30.3%), from €28,367 to €36,957
Income statement
- Gross operating margin +€102,221
up €102,221 (+12.2%), from €836,978 to €939,199
- Staff costs +€86,200
up €86,200 (+27.9%), from €309,075 to €395,275
Change in the result, 2024 to 2025
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 2024
€393,817
Gross operating margin
+€102,221
Staff costs
-€86,200
Depreciation
-€2,616
Other operating charges
-€1,004
Financial income
-€5,080
Financial charges
+€4,763
Taxes
-€1,955
Result 2025
€403,945
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€420,686
Investment
+€47,772
Financing
-€400,000
Cash 2024
€119,602
From operations (derived)
+€420,686
Net result for the year
+€403,945
Depreciation
+€4,688
Receivables within one year
-€6,843
Deferred charges and accrued income
-€9,387
Trade debts
-€228
Tax, wage and social debts
+€11,137
Other debts
+€8,783
Accrued charges and deferred income
+€8,590
Investment (derived)
+€47,772
Investment in fixed assets (net)
-€2,228
Current investments
+€50,000
Financing
-€400,000
Contributions, distributions and other
-€400,000
Cash 2025
€188,060
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €617,854 | €650,082 | +€32,228 | +5.2% |
| Fixed assets | 21/28 | €38,017 | €35,557 | -€2,460 | -6.5% |
| Intangible fixed assets | 21 | €31,965 | €28,765 | -€3,200 | -10.0% |
| Tangible fixed assets | 22/27 | €6,052 | €6,792 | +€740 | +12.2% |
| Land and buildings | 22 | €5,294 | €4,538 | -€757 | -14.3% |
| Furniture and vehicles | 24 | €758 | €2,254 | +€1,496 | +197% |
| Current assets | 29/58 | €579,837 | €614,525 | +€34,688 | +6.0% |
| Amounts receivable within one year | 40/41 | €4,132 | €10,975 | +€6,843 | +166% |
| Trade receivables | 40 | €732 | €93 | -€639 | -87.4% |
| Other amounts receivable | 41 | €3,400 | €10,882 | +€7,482 | +220% |
| Current investments | 50/53 | €350,000 | €300,000 | -€50,000 | -14.3% |
| Cash at bank and in hand | 54/58 | €119,602 | €188,060 | +€68,458 | +57.2% |
| Deferred charges and accrued income | 490/1 | €106,103 | €115,490 | +€9,387 | +8.8% |
| Total equity and liabilities | 10/49 | €617,854 | €650,082 | +€32,228 | +5.2% |
| Equity | 10/15 | €129,400 | €133,346 | +€3,946 | +3.0% |
| Contributions | 10/11 | €25,200 | €25,200 | = | 0.0% |
| Reserves | 13 | €104,200 | €108,146 | +€3,946 | +3.8% |
| Tax-exempt reserves | 132 | €1,878 | €1,878 | -€0 | 0.0% |
| Distributable reserves | 133 | €102,322 | €106,268 | +€3,946 | +3.9% |
| Amounts payable | 17/49 | €488,454 | €516,736 | +€28,282 | +5.8% |
| Amounts payable within one year | 42/48 | €460,087 | €479,779 | +€19,692 | +4.3% |
| Trade debts | 44 | €9,222 | €8,994 | -€228 | -2.5% |
| Suppliers | 440/4 | €9,222 | €8,994 | -€228 | -2.5% |
| Taxes, remuneration and social security | 45 | €59,540 | €70,677 | +€11,137 | +18.7% |
| Taxes | 450/3 | €24,336 | €11,524 | -€12,812 | -52.6% |
| Remuneration and social security | 454/9 | €35,204 | €59,153 | +€23,949 | +68.0% |
| Other amounts payable | 47/48 | €391,325 | €400,108 | +€8,783 | +2.2% |
| Accrued charges and deferred income | 492/3 | €28,367 | €36,957 | +€8,590 | +30.3% |
| Remuneration, social security and pensions | 62 | €309,075 | €395,275 | +€86,200 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,072 | €4,688 | +€2,616 | +126% |
| Other operating charges | 640/8 | - | €1,004 | +€1,004 | |
| Gross operating margin | 9900 | €836,978 | €939,199 | +€102,221 | +12.2% |
| Operating profit (loss) | 9901 | €525,831 | €538,232 | +€12,401 | +2.4% |
| Financial income | 75/76B | €10,636 | €5,556 | -€5,080 | -47.8% |
| Recurring financial income | 75 | €10,636 | €5,556 | -€5,080 | -47.8% |
| Financial charges | 65/66B | €5,125 | €362 | -€4,763 | -92.9% |
| Recurring financial charges | 65 | €5,125 | €362 | -€4,763 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €531,342 | €543,425 | +€12,083 | +2.3% |
| Income taxes | 67/77 | €137,525 | €139,480 | +€1,955 | +1.4% |
| Profit (loss) for the period | 9904 | €393,817 | €403,945 | +€10,128 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €393,817 | €403,945 | +€10,128 | +2.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.