JEEMA 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.
JEEMA Consulting
Largest movements
- Cash +€30,101
up €30,101 (+82.5%), from €36,485 to €66,586
mainly Net result for the year (+€79,953) and Receivables within one year (+€18,995)
- Receivables within one year -€18,995
down €18,995 (-48.2%), from €39,380 to €20,385
of which Other amounts receivable: -€9,798
- Tangible fixed assets -€7,922
down €7,922 (-17.3%), from €45,825 to €37,903
of which Furniture and vehicles: -€6,286
- Deferred charges and accrued income +€2,811
up €2,811 (+351%), from €801 to €3,612
- Tax, wage and social debts +€4,134
up €4,134 (+44.3%), from €9,341 to €13,476
- Trade debts +€3,340
up €3,340 (+237%), from €1,411 to €4,751
- Other debts -€2,454
down €2,454 (-3.0%), from €81,954 to €79,500
- Depreciation -€3,277
down €3,277 (-23.9%), from €13,689 to €10,411
- Gross operating margin -€2,511
down €2,511 (-2.2%), from €112,403 to €109,891
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 | €219,491 | €224,986 | +€5,496 | +2.5% |
| Fixed assets | 21/28 | €45,825 | €37,903 | -€7,922 | -17.3% |
| Tangible fixed assets | 22/27 | €45,825 | €37,903 | -€7,922 | -17.3% |
| Plant, machinery and equipment | 23 | €1,962 | €1,568 | -€394 | -20.1% |
| Furniture and vehicles | 24 | €14,910 | €8,624 | -€6,286 | -42.2% |
| Other tangible fixed assets | 26 | €28,953 | €27,711 | -€1,242 | -4.3% |
| Current assets | 29/58 | €173,666 | €187,084 | +€13,418 | +7.7% |
| Amounts receivable within one year | 40/41 | €39,380 | €20,385 | -€18,995 | -48.2% |
| Trade receivables | 40 | €29,137 | €19,940 | -€9,197 | -31.6% |
| Other amounts receivable | 41 | €10,243 | €446 | -€9,798 | -95.7% |
| Current investments | 50/53 | €97,000 | €96,500 | -€500 | -0.5% |
| Cash at bank and in hand | 54/58 | €36,485 | €66,586 | +€30,101 | +82.5% |
| Deferred charges and accrued income | 490/1 | €801 | €3,612 | +€2,811 | +351% |
| Total equity and liabilities | 10/49 | €219,491 | €224,986 | +€5,496 | +2.5% |
| Equity | 10/15 | €126,146 | €126,599 | +€453 | +0.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €124,727 | €124,727 | = | 0.0% |
| Distributable reserves | 133 | €124,727 | €124,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €419 | €872 | +€453 | +108% |
| Amounts payable | 17/49 | €93,344 | €98,387 | +€5,043 | +5.4% |
| Amounts payable within one year | 42/48 | €93,344 | €98,387 | +€5,043 | +5.4% |
| Financial debts | 43 | €638 | €661 | +€23 | +3.5% |
| Credit institutions | 430/8 | €638 | €661 | +€23 | +3.5% |
| Trade debts | 44 | €1,411 | €4,751 | +€3,340 | +237% |
| Suppliers | 440/4 | €1,411 | €4,751 | +€3,340 | +237% |
| Taxes, remuneration and social security | 45 | €9,341 | €13,476 | +€4,134 | +44.3% |
| Taxes | 450/3 | €9,341 | €13,476 | +€4,134 | +44.3% |
| Other amounts payable | 47/48 | €81,954 | €79,500 | -€2,454 | -3.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,689 | €10,411 | -€3,277 | -23.9% |
| Other operating charges | 640/8 | €609 | €589 | -€20 | -3.3% |
| Gross operating margin | 9900 | €112,403 | €109,891 | -€2,511 | -2.2% |
| Operating profit (loss) | 9901 | €98,105 | €98,891 | +€786 | +0.8% |
| Financial income | 75/76B | €3,009 | €3,031 | +€22 | +0.7% |
| Recurring financial income | 75 | €3,009 | €3,031 | +€22 | +0.7% |
| Financial charges | 65/66B | €96 | €771 | +€675 | +707% |
| Recurring financial charges | 65 | €96 | €771 | +€675 | +707% |
| Profit (loss) for the period before taxes | 9903 | €101,019 | €101,152 | +€133 | +0.1% |
| Income taxes | 67/77 | €20,600 | €21,199 | +€599 | +2.9% |
| Profit (loss) for the period | 9904 | €80,419 | €79,953 | -€467 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €80,419 | €79,953 | -€467 | -0.6% |
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.