JAMOULLE Consulting: 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.
JAMOULLE Consulting
Largest movements
- Cash +€72,641
up €72,641 (+83.2%), from €87,359 to €160,000
mainly Net result for the year (+€74,734) and Depreciation (+€12,139)
- Deferred charges and accrued income +€7,725
up €7,725 (+1,122%), from €689 to €8,414
- Tangible fixed assets -€7,104
down €7,104 (-19.1%), from €37,224 to €30,119
- Receivables within one year -€3,605
down €3,605 (-10.6%), from €34,105 to €30,500
of which Trade receivables: -€8,371
- Profit (loss) carried forward +€74,734
up €74,734 (+63.7%), from €117,309 to €192,043
- Debts after one year -€9,013
down €9,013 (-45.1%), from €19,962 to €10,949
- Gross operating margin -€23,454
down €23,454 (-17.7%), from €132,330 to €108,876
- Taxes -€5,956
down €5,956 (-22.7%), from €26,218 to €20,261
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 | €160,251 | €229,709 | +€69,458 | +43.3% |
| Fixed assets | 21/28 | €38,098 | €30,796 | -€7,303 | -19.2% |
| Intangible fixed assets | 21 | €649 | €451 | -€198 | -30.5% |
| Tangible fixed assets | 22/27 | €37,224 | €30,119 | -€7,104 | -19.1% |
| Furniture and vehicles | 24 | €37,224 | €30,119 | -€7,104 | -19.1% |
| Financial fixed assets | 28 | €225 | €225 | = | 0.0% |
| Current assets | 29/58 | €122,153 | €198,914 | +€76,761 | +62.8% |
| Amounts receivable within one year | 40/41 | €34,105 | €30,500 | -€3,605 | -10.6% |
| Trade receivables | 40 | €30,105 | €21,734 | -€8,371 | -27.8% |
| Other amounts receivable | 41 | €4,000 | €8,766 | +€4,766 | +119% |
| Cash at bank and in hand | 54/58 | €87,359 | €160,000 | +€72,641 | +83.2% |
| Deferred charges and accrued income | 490/1 | €689 | €8,414 | +€7,725 | +1,122% |
| Total equity and liabilities | 10/49 | €160,251 | €229,709 | +€69,458 | +43.3% |
| Equity | 10/15 | €122,309 | €197,043 | +€74,734 | +61.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,309 | €192,043 | +€74,734 | +63.7% |
| Amounts payable | 17/49 | €37,942 | €32,667 | -€5,275 | -13.9% |
| Amounts payable after more than one year | 17 | €19,962 | €10,949 | -€9,013 | -45.1% |
| Financial debts | 170/4 | €19,962 | €10,949 | -€9,013 | -45.1% |
| Amounts payable within one year | 42/48 | €17,979 | €21,717 | +€3,738 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €8,682 | €9,013 | +€330 | +3.8% |
| Financial debts | 43 | - | €2,048 | +€2,048 | |
| Credit institutions | 430/8 | - | €2,048 | +€2,048 | |
| Trade debts | 44 | €743 | €456 | -€287 | -38.6% |
| Suppliers | 440/4 | €743 | €456 | -€287 | -38.6% |
| Taxes, remuneration and social security | 45 | €8,554 | €10,114 | +€1,560 | +18.2% |
| Taxes | 450/3 | €8,554 | €10,114 | +€1,560 | +18.2% |
| Other amounts payable | 47/48 | - | €86 | +€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,575 | €12,139 | +€564 | +4.9% |
| Other operating charges | 640/8 | €858 | €688 | -€170 | -19.8% |
| Gross operating margin | 9900 | €132,330 | €108,876 | -€23,454 | -17.7% |
| Operating profit (loss) | 9901 | €119,897 | €96,049 | -€23,848 | -19.9% |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €1,392 | €1,145 | -€247 | -17.7% |
| Recurring financial charges | 65 | €1,392 | €1,145 | -€247 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €118,505 | €94,995 | -€23,511 | -19.8% |
| Income taxes | 67/77 | €26,218 | €20,261 | -€5,956 | -22.7% |
| Profit (loss) for the period | 9904 | €92,288 | €74,734 | -€17,554 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,288 | €74,734 | -€17,554 | -19.0% |
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 29 October 2026 via checked.be.