JASMO 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.
JASMO CONSULTING
Largest movements
- Cash -€54,429
down €54,429 (-28.8%), from €188,741 to €134,312
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€39,942)
- Receivables within one year -€36,338
down €36,338 (-50.5%), from €71,963 to €35,625
of which Other amounts receivable: -€43,283
- Profit (loss) carried forward -€57,377
down €57,377 (-30.7%), from €186,633 to €129,256
- Tax, wage and social debts -€39,942
down €39,942 (-77.7%), from €51,376 to €11,435
- Accrued charges and deferred income +€4,024
up €4,024 (+325%), from €1,240 to €5,264
- Gross operating margin +€40,965
up €40,965 (+211%), from €19,387 to €60,353
- Financial charges +€2,949
up €2,949 (+1,718%), from €172 to €3,120
- Taxes -€2,806
down €2,806 (-16.1%), from €17,383 to €14,577
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 | €263,621 | €171,941 | -€91,679 | -34.8% |
| Fixed assets | 21/28 | €1,660 | €744 | -€916 | -55.2% |
| Intangible fixed assets | 21 | €173 | €0 | -€173 | -100% |
| Tangible fixed assets | 22/27 | €1,488 | €744 | -€744 | -50.0% |
| Furniture and vehicles | 24 | €1,488 | €744 | -€744 | -50.0% |
| Current assets | 29/58 | €261,961 | €171,198 | -€90,763 | -34.6% |
| Amounts receivable within one year | 40/41 | €71,963 | €35,625 | -€36,338 | -50.5% |
| Trade receivables | 40 | €19,613 | €26,559 | +€6,946 | +35.4% |
| Other amounts receivable | 41 | €52,349 | €9,066 | -€43,283 | -82.7% |
| Cash at bank and in hand | 54/58 | €188,741 | €134,312 | -€54,429 | -28.8% |
| Deferred charges and accrued income | 490/1 | €1,257 | €1,261 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €263,621 | €171,941 | -€91,679 | -34.8% |
| Equity | 10/15 | €191,633 | €134,256 | -€57,377 | -29.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,633 | €129,256 | -€57,377 | -30.7% |
| Amounts payable | 17/49 | €71,988 | €37,685 | -€34,302 | -47.7% |
| Amounts payable within one year | 42/48 | €70,748 | €32,421 | -€38,326 | -54.2% |
| Trade debts | 44 | €4,371 | €3,352 | -€1,019 | -23.3% |
| Suppliers | 440/4 | €4,371 | €3,352 | -€1,019 | -23.3% |
| Taxes, remuneration and social security | 45 | €51,376 | €11,435 | -€39,942 | -77.7% |
| Taxes | 450/3 | €51,376 | €11,435 | -€39,942 | -77.7% |
| Other amounts payable | 47/48 | €15,000 | €17,635 | +€2,635 | +17.6% |
| Accrued charges and deferred income | 492/3 | €1,240 | €5,264 | +€4,024 | +325% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €916 | €916 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €19,387 | €60,353 | +€40,965 | +211% |
| Operating profit (loss) | 9901 | €18,084 | €59,037 | +€40,953 | +226% |
| Financial income | 75/76B | €1,381 | €1,283 | -€97 | -7.1% |
| Recurring financial income | 75 | €1,381 | €1,283 | -€97 | -7.1% |
| Financial charges | 65/66B | €172 | €3,120 | +€2,949 | +1,718% |
| Recurring financial charges | 65 | €172 | €3,120 | +€2,949 | +1,718% |
| Profit (loss) for the period before taxes | 9903 | €19,293 | €57,200 | +€37,907 | +196% |
| Income taxes | 67/77 | €17,383 | €14,577 | -€2,806 | -16.1% |
| Profit (loss) for the period | 9904 | €1,910 | €42,623 | +€40,713 | +2,132% |
| Profit (loss) for the period to be appropriated | 9905 | €1,910 | €42,623 | +€40,713 | +2,132% |
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 15 October 2026 via checked.be.