JLM CONSEIL: 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.
JLM CONSEIL
Largest movements
- Current investments +€24,049
up €24,049 (+96.2%), from €25,000 to €49,049
- Tangible fixed assets -€15,160
down €15,160 (-40.8%), from €37,136 to €21,976
of which Leasing and similar rights: -€12,522
- Cash +€7,538
up €7,538 (+50.5%), from €14,932 to €22,471
mainly Net result for the year (+€25,381) and Depreciation (+€15,160)
- Reserves +€24,150
up €24,150 (+63.8%), from €37,860 to €62,010
- Debts after one year -€6,147
no longer reported in 2025 (was €6,147)
- Current portion of long-term debt -€6,139
down €6,139 (-50.0%), from €12,285 to €6,147
- Tax, wage and social debts +€2,619
up €2,619 (+53.3%), from €4,917 to €7,536
- Profit (loss) carried forward +€1,231
up €1,231 (+74.1%), from -€1,661 to -€430
- Gross operating margin -€5,299
down €5,299 (-8.7%), from €60,590 to €55,291
- Depreciation -€3,731
down €3,731 (-19.7%), from €18,891 to €15,160
- Taxes -€668
down €668 (-5.1%), from €13,114 to €12,446
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 | €77,747 | €94,416 | +€16,669 | +21.4% |
| Fixed assets | 21/28 | €37,136 | €21,976 | -€15,160 | -40.8% |
| Tangible fixed assets | 22/27 | €37,136 | €21,976 | -€15,160 | -40.8% |
| Plant, machinery and equipment | 23 | €9,718 | €7,874 | -€1,843 | -19.0% |
| Furniture and vehicles | 24 | €853 | €58 | -€795 | -93.2% |
| Leasing and similar rights | 25 | €26,566 | €14,043 | -€12,522 | -47.1% |
| Current assets | 29/58 | €40,611 | €72,440 | +€31,829 | +78.4% |
| Amounts receivable within one year | 40/41 | €542 | €135 | -€407 | -75.1% |
| Trade receivables | 40 | €542 | €135 | -€407 | -75.1% |
| Current investments | 50/53 | €25,000 | €49,049 | +€24,049 | +96.2% |
| Cash at bank and in hand | 54/58 | €14,932 | €22,471 | +€7,538 | +50.5% |
| Deferred charges and accrued income | 490/1 | €136 | €785 | +€649 | +476% |
| Total equity and liabilities | 10/49 | €77,747 | €94,416 | +€16,669 | +21.4% |
| Equity | 10/15 | €52,399 | €77,780 | +€25,381 | +48.4% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €37,860 | €62,010 | +€24,150 | +63.8% |
| Distributable reserves | 133 | €37,860 | €62,010 | +€24,150 | +63.8% |
| Profit (loss) carried forward | 14 | -€1,661 | -€430 | +€1,231 | +74.1% |
| Amounts payable | 17/49 | €25,348 | €16,636 | -€8,713 | -34.4% |
| Amounts payable after more than one year | 17 | €6,147 | - | -€6,147 | |
| Financial debts | 170/4 | €6,147 | - | -€6,147 | |
| Amounts payable within one year | 42/48 | €19,202 | €16,636 | -€2,566 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €12,285 | €6,147 | -€6,139 | -50.0% |
| Trade debts | 44 | €579 | €1,659 | +€1,081 | +187% |
| Suppliers | 440/4 | €579 | €1,659 | +€1,081 | +187% |
| Taxes, remuneration and social security | 45 | €4,917 | €7,536 | +€2,619 | +53.3% |
| Taxes | 450/3 | €4,917 | €7,536 | +€2,619 | +53.3% |
| Other amounts payable | 47/48 | €1,421 | €1,294 | -€127 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,891 | €15,160 | -€3,731 | -19.7% |
| Other operating charges | 640/8 | €2,467 | €1,990 | -€477 | -19.3% |
| Gross operating margin | 9900 | €60,590 | €55,291 | -€5,299 | -8.7% |
| Operating profit (loss) | 9901 | €39,232 | €38,140 | -€1,091 | -2.8% |
| Financial income | 75/76B | €89 | €576 | +€487 | +545% |
| Recurring financial income | 75 | €89 | €576 | +€487 | +545% |
| Financial charges | 65/66B | €506 | €889 | +€383 | +75.6% |
| Recurring financial charges | 65 | €506 | €889 | +€383 | +75.6% |
| Profit (loss) for the period before taxes | 9903 | €38,815 | €37,828 | -€987 | -2.5% |
| Income taxes | 67/77 | €13,114 | €12,446 | -€668 | -5.1% |
| Profit (loss) for the period | 9904 | €25,701 | €25,381 | -€319 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €25,701 | €25,381 | -€319 | -1.2% |
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 24 October 2026 via checked.be.