Jérôme Dumoulin IT & Consult: what changed
Jérôme Dumoulin IT & Consult
Largest movements
- Receivables after one year -€17,900
down €17,900 (-14.6%), from €122,600 to €104,700
- Cash +€11,356
up €11,356 (+152%), from €7,449 to €18,804
mainly Other debts (+€109,051) and Receivables after one year (+€17,900)
- Tangible fixed assets +€2,025
up €2,025 (+139%), from €1,462 to €3,488
- Profit (loss) carried forward -€112,582
down €112,582 (-100%), from €112,582 to €0
- Other debts +€109,051
up €109,051 (+1,579%), from €6,907 to €115,958
- Trade debts +€2,424
up €2,424 (+445%), from €544 to €2,968
- Tax, wage and social debts -€2,224
down €2,224 (-64.6%), from €3,442 to €1,217
of which Remuneration and social security: -€2,400
- Reserves -€1,860
down €1,860 (-17.6%), from €10,560 to €8,700
- Gross operating margin +€1,298
up €1,298 (+183%), from €710 to €2,008
- Depreciation +€1,231
up €1,231 (+154%), from €802 to €2,033
- Financial income -€465
down €465 (-14.6%), from €3,188 to €2,722
- Taxes +€283
up €283 (+60.5%), from €467 to €750
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,700 | €129,012 | -€5,688 | -4.2% |
| Fixed assets | 21/28 | €1,462 | €3,488 | +€2,025 | +139% |
| Tangible fixed assets | 22/27 | €1,462 | €3,488 | +€2,025 | +139% |
| Furniture and vehicles | 24 | €1,462 | €3,488 | +€2,025 | +139% |
| Current assets | 29/58 | €133,238 | €125,525 | -€7,714 | -5.8% |
| Amounts receivable after more than one year | 29 | €122,600 | €104,700 | -€17,900 | -14.6% |
| Other amounts receivable | 291 | €122,600 | €104,700 | -€17,900 | -14.6% |
| Amounts receivable within one year | 40/41 | €3,134 | €2,020 | -€1,114 | -35.5% |
| Trade receivables | 40 | €3,000 | €1,797 | -€1,203 | -40.1% |
| Other amounts receivable | 41 | €134 | €224 | +€89 | +66.3% |
| Cash at bank and in hand | 54/58 | €7,449 | €18,804 | +€11,356 | +152% |
| Deferred charges and accrued income | 490/1 | €55 | - | -€55 | |
| Total equity and liabilities | 10/49 | €134,700 | €129,012 | -€5,688 | -4.2% |
| Equity | 10/15 | €123,142 | €8,700 | -€114,442 | -92.9% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €10,560 | €8,700 | -€1,860 | -17.6% |
| Distributable reserves | 133 | €10,560 | €8,700 | -€1,860 | -17.6% |
| Profit (loss) carried forward | 14 | €112,582 | €0 | -€112,582 | -100% |
| Amounts payable | 17/49 | €11,559 | €120,312 | +€108,754 | +941% |
| Amounts payable within one year | 42/48 | €11,559 | €120,312 | +€108,754 | +941% |
| Financial debts | 43 | €666 | €169 | -€497 | -74.6% |
| Credit institutions | 430/8 | €666 | €169 | -€497 | -74.6% |
| Trade debts | 44 | €544 | €2,968 | +€2,424 | +445% |
| Suppliers | 440/4 | €544 | €2,968 | +€2,424 | +445% |
| Taxes, remuneration and social security | 45 | €3,442 | €1,217 | -€2,224 | -64.6% |
| Taxes | 450/3 | €1,042 | €1,217 | +€176 | +16.8% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €6,907 | €115,958 | +€109,051 | +1,579% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €802 | €2,033 | +€1,231 | +154% |
| Other operating charges | 640/8 | €412 | €400 | -€12 | -2.9% |
| Gross operating margin | 9900 | €710 | €2,008 | +€1,298 | +183% |
| Operating profit (loss) | 9901 | -€503 | -€424 | +€79 | +15.7% |
| Financial income | 75/76B | €3,188 | €2,722 | -€465 | -14.6% |
| Recurring financial income | 75 | €3,188 | €2,722 | -€465 | -14.6% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,639 | €2,253 | -€387 | -14.6% |
| Income taxes | 67/77 | €467 | €750 | +€283 | +60.5% |
| Profit (loss) for the period | 9904 | €2,172 | €1,503 | -€669 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,172 | €1,503 | -€669 | -30.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.