JCM IT Consult: 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.
JCM IT Consult
Largest movements
- Cash -€25,185
down €25,185 (-48.5%), from €51,928 to €26,742
mainly Other debts (-€32,157) and Net result for the year (-€9,780)
- Receivables within one year -€18,224
down €18,224 (-75.0%), from €24,306 to €6,082
of which Trade receivables: -€18,961
- Other debts -€32,157
down €32,157 (-56.6%), from €56,814 to €24,657
- Profit (loss) carried forward -€9,780
down €9,780 (-78.9%), from €12,388 to €2,608
- Trade debts -€1,654
down €1,654 (-74.7%), from €2,214 to €559
- Staff costs -€47,787
no longer reported in 2025 (was €47,787)
- Gross operating margin +€11,463
up €11,463 (+44.8%), from -€25,607 to -€14,144
- Taxes -€5,511
new in 2025: -€5,511
- Depreciation -€3,147
down €3,147 (-94.5%), from €3,329 to €182
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 | €76,416 | €32,824 | -€43,591 | -57.0% |
| Fixed assets | 21/28 | €182 | - | -€182 | |
| Tangible fixed assets | 22/27 | €182 | - | -€182 | |
| Furniture and vehicles | 24 | €182 | - | -€182 | |
| Current assets | 29/58 | €76,233 | €32,824 | -€43,409 | -56.9% |
| Amounts receivable within one year | 40/41 | €24,306 | €6,082 | -€18,224 | -75.0% |
| Trade receivables | 40 | €18,961 | - | -€18,961 | |
| Other amounts receivable | 41 | €5,345 | €6,082 | +€737 | +13.8% |
| Cash at bank and in hand | 54/58 | €51,928 | €26,742 | -€25,185 | -48.5% |
| Total equity and liabilities | 10/49 | €76,416 | €32,824 | -€43,591 | -57.0% |
| Equity | 10/15 | €17,388 | €7,608 | -€9,780 | -56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,388 | €2,608 | -€9,780 | -78.9% |
| Amounts payable | 17/49 | €59,028 | €25,217 | -€33,811 | -57.3% |
| Amounts payable within one year | 42/48 | €59,028 | €25,217 | -€33,811 | -57.3% |
| Trade debts | 44 | €2,214 | €559 | -€1,654 | -74.7% |
| Suppliers | 440/4 | €2,214 | €559 | -€1,654 | -74.7% |
| Other amounts payable | 47/48 | €56,814 | €24,657 | -€32,157 | -56.6% |
| Remuneration, social security and pensions | 62 | €47,787 | - | -€47,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,329 | €182 | -€3,147 | -94.5% |
| Other operating charges | 640/8 | €827 | €881 | +€54 | +6.5% |
| Gross operating margin | 9900 | -€25,607 | -€14,144 | +€11,463 | +44.8% |
| Operating profit (loss) | 9901 | -€77,550 | -€15,207 | +€62,343 | +80.4% |
| Financial charges | 65/66B | €84 | €84 | = | 0.0% |
| Recurring financial charges | 65 | €84 | €84 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€77,634 | -€15,291 | +€62,343 | +80.3% |
| Income taxes | 67/77 | - | -€5,511 | -€5,511 | |
| Profit (loss) for the period | 9904 | -€77,634 | -€9,780 | +€67,854 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,634 | -€9,780 | +€67,854 | +87.4% |
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.