JCM CONSULT: what changed
Two fiscal 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.
JCM CONSULT
Largest movements
- Receivables within one year +€63,771
up €63,771 (+210.9%), from €30,234 to €94,005
of which Trade receivables: +€34,312
- Cash +€23,808
up €23,808 (+54.0%), from €44,072 to €67,879
mainly Other debts (+€185,783) and Net result for the year (+€109,028)
- Tangible fixed assets -€20,137
down €20,137 (-8.0%), from €252,852 to €232,715
- Reserves -€186,200
down €186,200 (-51.5%), from €361,589 to €175,389
of which Distributable reserves: -€186,200
- Other debts +€185,783
up €185,783 (+44504.2%), from €417 to €186,200
- Profit (loss) carried forward +€109,028
up €109,028 (+82.0%), from -€132,908 to -€23,880
- Debts after one year -€23,824
down €23,824 (-11.8%), from €202,596 to €178,772
- Trade debts -€19,117
down €19,117 (-83.6%), from €22,873 to €3,756
- Gross operating margin +€246,822
up €246,822, from -€112,216 to €134,606
- Depreciation +€4,320
up €4,320 (+27.3%), from €15,818 to €20,137
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.
Cash bridge derived
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 | €493,757 | €558,320 | +€64,563 | +13.1% |
| Fixed assets | 21/28 | €252,852 | €232,715 | -€20,137 | -8.0% |
| Tangible fixed assets | 22/27 | €252,852 | €232,715 | -€20,137 | -8.0% |
| Land and buildings | 22 | €210,658 | €201,985 | -€8,673 | -4.1% |
| Furniture and vehicles | 24 | €37,267 | €27,603 | -€9,664 | -25.9% |
| Other tangible fixed assets | 26 | €4,927 | €3,127 | -€1,800 | -36.5% |
| Current assets | 29/58 | €240,905 | €325,605 | +€84,700 | +35.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,234 | €94,005 | +€63,771 | +210.9% |
| Trade receivables | 40 | €25,855 | €60,167 | +€34,312 | +132.7% |
| Other amounts receivable | 41 | €4,380 | €33,838 | +€29,459 | +672.6% |
| Cash at bank and in hand | 54/58 | €44,072 | €67,879 | +€23,808 | +54.0% |
| Deferred charges and accrued income | 490/1 | €16,599 | €13,721 | -€2,878 | -17.3% |
| Total equity and liabilities | 10/49 | €493,757 | €558,320 | +€64,563 | +13.1% |
| Equity | 10/15 | €234,880 | €157,709 | -€77,172 | -32.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €361,589 | €175,389 | -€186,200 | -51.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €361,589 | €175,389 | -€186,200 | -51.5% |
| Profit (loss) carried forward | 14 | -€132,908 | -€23,880 | +€109,028 | +82.0% |
| Amounts payable | 17/49 | €258,876 | €400,611 | +€141,735 | +54.8% |
| Amounts payable after more than one year | 17 | €202,596 | €178,772 | -€23,824 | -11.8% |
| Financial debts | 170/4 | €202,596 | €178,772 | -€23,824 | -11.8% |
| Amounts payable within one year | 42/48 | €56,280 | €221,840 | +€165,559 | +294.2% |
| Current portion of amounts payable after more than one year | 42 | €23,824 | €23,824 | = | 0.0% |
| Trade debts | 44 | €22,873 | €3,756 | -€19,117 | -83.6% |
| Suppliers | 440/4 | €22,873 | €3,756 | -€19,117 | -83.6% |
| Taxes, remuneration and social security | 45 | €9,165 | €8,059 | -€1,107 | -12.1% |
| Taxes | 450/3 | €9,165 | €8,059 | -€1,107 | -12.1% |
| Other amounts payable | 47/48 | €417 | €186,200 | +€185,783 | +44504.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,818 | €20,137 | +€4,320 | +27.3% |
| Other operating charges | 640/8 | €1,871 | €1,824 | -€47 | -2.5% |
| Gross operating margin | 9900 | -€112,216 | €134,606 | +€246,822 | |
| Operating profit (loss) | 9901 | -€129,905 | €112,644 | +€242,549 | |
| Financial income | 75/76B | €84 | €0 | -€84 | -100.0% |
| Recurring financial income | 75 | €84 | €0 | -€84 | -100.0% |
| Financial charges | 65/66B | €2,895 | €3,474 | +€580 | +20.0% |
| Recurring financial charges | 65 | €2,895 | €3,474 | +€580 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€132,715 | €109,170 | +€241,885 | |
| Income taxes | 67/77 | €193 | €141 | -€51 | -26.7% |
| Profit (loss) for the period | 9904 | -€132,908 | €109,028 | +€241,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€132,908 | €109,028 | +€241,937 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.