Jemala 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.
Jemala Consulting
Largest movements
- Cash +€33,536
up €33,536 (+155%), from €21,638 to €55,174
mainly Net result for the year (+€39,598) and Tax, wage and social debts (+€5,181)
- Receivables within one year +€13,098
up €13,098 (+81.2%), from €16,122 to €29,220
of which Trade receivables: +€13,685
- Reserves +€39,598
up €39,598 (+249%), from €15,890 to €55,489
- Tax, wage and social debts +€5,181
up €5,181 (+51.2%), from €10,121 to €15,301
- Trade debts +€2,351
up €2,351 (+183%), from €1,286 to €3,637
- Gross operating margin +€33,676
up €33,676 (+132%), from €25,453 to €59,128
- Taxes +€9,090
up €9,090 (+149%), from €6,121 to €15,211
- Depreciation +€786
up €786 (+102%), from €769 to €1,555
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,324 | €89,427 | +€47,103 | +111% |
| Formation expenses | 20 | €837 | €631 | -€206 | -24.6% |
| Fixed assets | 21/28 | €3,727 | €4,402 | +€675 | +18.1% |
| Tangible fixed assets | 22/27 | €3,727 | €4,402 | +€675 | +18.1% |
| Plant, machinery and equipment | 23 | €929 | €713 | -€216 | -23.2% |
| Furniture and vehicles | 24 | €2,797 | €3,689 | +€891 | +31.9% |
| Current assets | 29/58 | €37,760 | €84,394 | +€46,635 | +124% |
| Amounts receivable within one year | 40/41 | €16,122 | €29,220 | +€13,098 | +81.2% |
| Trade receivables | 40 | €11,276 | €24,961 | +€13,685 | +121% |
| Other amounts receivable | 41 | €4,846 | €4,259 | -€587 | -12.1% |
| Cash at bank and in hand | 54/58 | €21,638 | €55,174 | +€33,536 | +155% |
| Total equity and liabilities | 10/49 | €42,324 | €89,427 | +€47,103 | +111% |
| Equity | 10/15 | €30,890 | €70,489 | +€39,598 | +128% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,890 | €55,489 | +€39,598 | +249% |
| Distributable reserves | 133 | €15,890 | €55,489 | +€39,598 | +249% |
| Amounts payable | 17/49 | €11,433 | €18,938 | +€7,505 | +65.6% |
| Amounts payable within one year | 42/48 | €11,407 | €18,938 | +€7,531 | +66.0% |
| Trade debts | 44 | €1,286 | €3,637 | +€2,351 | +183% |
| Suppliers | 440/4 | €1,286 | €3,637 | +€2,351 | +183% |
| Taxes, remuneration and social security | 45 | €10,121 | €15,301 | +€5,181 | +51.2% |
| Taxes | 450/3 | €10,121 | €15,301 | +€5,181 | +51.2% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €1,555 | +€786 | +102% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €25,453 | €59,128 | +€33,676 | +132% |
| Operating profit (loss) | 9901 | €24,684 | €57,511 | +€32,827 | +133% |
| Financial income | 75/76B | €218 | €202 | -€16 | -7.3% |
| Recurring financial income | 75 | €218 | €202 | -€16 | -7.3% |
| Financial charges | 65/66B | €2,891 | €2,904 | +€14 | +0.5% |
| Recurring financial charges | 65 | €2,891 | €2,904 | +€14 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €22,011 | €54,809 | +€32,798 | +149% |
| Income taxes | 67/77 | €6,121 | €15,211 | +€9,090 | +149% |
| Profit (loss) for the period | 9904 | €15,890 | €39,598 | +€23,708 | +149% |
| Profit (loss) for the period to be appropriated | 9905 | €15,890 | €39,598 | +€23,708 | +149% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.