JFM 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.
JFM Consult
Largest movements
- Cash -€901
down €901 (-1.1%), from €80,431 to €79,530
mainly Net result for the year (-€883) and Accrued charges and deferred income (-€18)
- Profit (loss) carried forward -€883
down €883 (-0.4%), from -€217,969 to -€218,852
- Gross operating margin -€277
down €277 (-63.6%), from -€436 to -€713
- Financial charges -€18
down €18 (-9.3%), from €187 to €170
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 | €80,431 | €79,530 | -€901 | -1.1% |
| Current assets | 29/58 | €80,431 | €79,530 | -€901 | -1.1% |
| Cash at bank and in hand | 54/58 | €80,431 | €79,530 | -€901 | -1.1% |
| Total equity and liabilities | 10/49 | €80,431 | €79,530 | -€901 | -1.1% |
| Equity | 10/15 | -€205,569 | -€206,452 | -€883 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,969 | -€218,852 | -€883 | -0.4% |
| Amounts payable | 17/49 | €286,000 | €285,982 | -€18 | 0.0% |
| Amounts payable after more than one year | 17 | €285,953 | €285,953 | = | 0.0% |
| Financial debts | 170/4 | €285,953 | €285,953 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €47 | €29 | -€18 | -37.9% |
| Gross operating margin | 9900 | -€436 | -€713 | -€277 | -63.6% |
| Operating profit (loss) | 9901 | -€436 | -€713 | -€277 | -63.6% |
| Financial charges | 65/66B | €187 | €170 | -€18 | -9.3% |
| Recurring financial charges | 65 | €187 | €170 | -€18 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | -€623 | -€883 | -€260 | -41.7% |
| Profit (loss) for the period | 9904 | -€623 | -€883 | -€260 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€623 | -€883 | -€260 | -41.7% |
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 9 October 2026 via checked.be.