JCM CONSEILS: what changed
What changed
JCM CONSEILS
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€27,230
2024 · €31,527-€4,296
Equity
€176,691
2024 · €526,081-€349,389
Cash
€6,426
2024 · €2,176+€4,250
Balance sheet total
€351,379
2024 · €615,625-€264,246
Largest movements
Assets
- Receivables within one year -€249,175
down €249,175 (-70.2%), from €354,942 to €105,767
of which Other amounts receivable: -€250,175
- Tangible fixed assets -€21,020
down €21,020 (-28.0%), from €75,115 to €54,094
of which Furniture and vehicles: -€18,172
Equity and liabilities
- Reserves -€349,389
down €349,389 (-67.2%), from €519,881 to €170,491
of which Distributable reserves: -€349,389
- Other debts +€77,432
new in 2025: €77,432
- Current portion of long-term debt +€9,782
up €9,782 (+53.2%), from €18,374 to €28,155
- Trade debts -€6,336
down €6,336 (-71.1%), from €8,910 to €2,574
Income statement
- Financial income -€3,003
down €3,003 (-17.9%), from €16,821 to €13,818
- Taxes +€1,970
up €1,970 (+14.2%), from €13,832 to €15,802
- Other operating charges -€982
down €982 (-33.3%), from €2,949 to €1,967
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
€31,527
Gross operating margin
-€131
Depreciation
+€128
Other operating charges
+€982
Financial income
-€3,003
Financial charges
-€302
Taxes
-€1,970
Result 2025
€27,230
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
+€368,708
Investment
€0
Financing
-€364,458
Cash 2024
€2,176
From operations (derived)
+€368,708
Net result for the year
+€27,230
Depreciation
+€21,020
Receivables within one year
+€249,175
Deferred charges and accrued income
-€1,700
Trade debts
-€6,336
Tax, wage and social debts
+€1,970
Other debts
+€77,432
Accrued charges and deferred income
-€83
Financing
-€364,458
Debts after one year
+€2,380
Current portion of long-term debt
+€9,782
Contributions, distributions and other
-€376,620
Cash 2025
€6,426
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €615,625 | €351,379 | -€264,246 | -42.9% |
| Fixed assets | 21/28 | €258,131 | €237,110 | -€21,020 | -8.1% |
| Tangible fixed assets | 22/27 | €75,115 | €54,094 | -€21,020 | -28.0% |
| Furniture and vehicles | 24 | €54,476 | €36,304 | -€18,172 | -33.4% |
| Other tangible fixed assets | 26 | €20,639 | €17,790 | -€2,848 | -13.8% |
| Financial fixed assets | 28 | €183,016 | €183,016 | = | 0.0% |
| Current assets | 29/58 | €357,494 | €114,268 | -€243,225 | -68.0% |
| Amounts receivable within one year | 40/41 | €354,942 | €105,767 | -€249,175 | -70.2% |
| Trade receivables | 40 | €2,500 | €3,500 | +€1,000 | +40.0% |
| Other amounts receivable | 41 | €352,442 | €102,267 | -€250,175 | -71.0% |
| Cash at bank and in hand | 54/58 | €2,176 | €6,426 | +€4,250 | +195% |
| Deferred charges and accrued income | 490/1 | €376 | €2,076 | +€1,700 | +452% |
| Total equity and liabilities | 10/49 | €615,625 | €351,379 | -€264,246 | -42.9% |
| Equity | 10/15 | €526,081 | €176,691 | -€349,389 | -66.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €519,881 | €170,491 | -€349,389 | -67.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €518,021 | €168,631 | -€349,389 | -67.4% |
| Amounts payable | 17/49 | €89,544 | €174,687 | +€85,144 | +95.1% |
| Amounts payable after more than one year | 17 | €48,344 | €50,724 | +€2,380 | +4.9% |
| Financial debts | 170/4 | €48,344 | €50,724 | +€2,380 | +4.9% |
| Amounts payable within one year | 42/48 | €41,117 | €123,964 | +€82,847 | +201% |
| Current portion of amounts payable after more than one year | 42 | €18,374 | €28,155 | +€9,782 | +53.2% |
| Trade debts | 44 | €8,910 | €2,574 | -€6,336 | -71.1% |
| Suppliers | 440/4 | €8,910 | €2,574 | -€6,336 | -71.1% |
| Taxes, remuneration and social security | 45 | €13,833 | €15,803 | +€1,970 | +14.2% |
| Taxes | 450/3 | €13,833 | €15,803 | +€1,970 | +14.2% |
| Other amounts payable | 47/48 | - | €77,432 | +€77,432 | |
| Accrued charges and deferred income | 492/3 | €83 | - | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,148 | €21,020 | -€128 | -0.6% |
| Other operating charges | 640/8 | €2,949 | €1,967 | -€982 | -33.3% |
| Gross operating margin | 9900 | €54,627 | €54,496 | -€131 | -0.2% |
| Operating profit (loss) | 9901 | €30,530 | €31,509 | +€979 | +3.2% |
| Financial income | 75/76B | €16,821 | €13,818 | -€3,003 | -17.9% |
| Recurring financial income | 75 | €16,821 | €13,818 | -€3,003 | -17.9% |
| Financial charges | 65/66B | €1,993 | €2,295 | +€302 | +15.2% |
| Recurring financial charges | 65 | €1,993 | €2,295 | +€302 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €45,359 | €43,033 | -€2,326 | -5.1% |
| Income taxes | 67/77 | €13,832 | €15,802 | +€1,970 | +14.2% |
| Profit (loss) for the period | 9904 | €31,527 | €27,230 | -€4,296 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,527 | €27,230 | -€4,296 | -13.6% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.