JLM Conseils: 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 Conseils
Largest movements
- Tangible fixed assets -€25,175
down €25,175 (-54.2%), from €46,435 to €21,261
- Receivables within one year -€8,390
down €8,390 (-90.5%), from €9,269 to €879
of which Other amounts receivable: -€8,390
- Profit (loss) carried forward -€39,457
down €39,457 (-46.2%), from -€85,350 to -€124,807
- Debts after one year +€13,840
up €13,840 (+10.7%), from €129,947 to €143,787
of which Other amounts payable: +€13,840
- Current portion of long-term debt -€7,101
down €7,101 (-100%), from €7,101 to €0
- Depreciation +€4,409
up €4,409 (+21.2%), from €20,766 to €25,175
- Other operating charges +€612
up €612 (+103%), from €593 to €1,205
- Financial charges -€336
down €336 (-46.0%), from €730 to €394
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,870 | €25,991 | -€32,879 | -55.8% |
| Fixed assets | 21/28 | €46,435 | €21,261 | -€25,175 | -54.2% |
| Tangible fixed assets | 22/27 | €46,435 | €21,261 | -€25,175 | -54.2% |
| Furniture and vehicles | 24 | €46,435 | €21,261 | -€25,175 | -54.2% |
| Current assets | 29/58 | €12,434 | €4,730 | -€7,704 | -62.0% |
| Stocks and contracts in progress | 3 | €165 | €165 | = | 0.0% |
| Stocks | 30/36 | €165 | €165 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,269 | €879 | -€8,390 | -90.5% |
| Trade receivables | 40 | €122 | €122 | = | 0.0% |
| Other amounts receivable | 41 | €9,146 | €756 | -€8,390 | -91.7% |
| Cash at bank and in hand | 54/58 | €578 | €892 | +€314 | +54.4% |
| Deferred charges and accrued income | 490/1 | €2,423 | €2,794 | +€371 | +15.3% |
| Total equity and liabilities | 10/49 | €58,870 | €25,991 | -€32,879 | -55.8% |
| Equity | 10/15 | -€79,050 | -€118,507 | -€39,457 | -49.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,350 | -€124,807 | -€39,457 | -46.2% |
| Amounts payable | 17/49 | €137,920 | €144,498 | +€6,578 | +4.8% |
| Amounts payable after more than one year | 17 | €129,947 | €143,787 | +€13,840 | +10.7% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €129,947 | €143,787 | +€13,840 | +10.7% |
| Amounts payable within one year | 42/48 | €7,973 | €711 | -€7,262 | -91.1% |
| Current portion of amounts payable after more than one year | 42 | €7,101 | €0 | -€7,101 | -100% |
| Trade debts | 44 | €872 | €711 | -€161 | -18.5% |
| Suppliers | 440/4 | €872 | €711 | -€161 | -18.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,766 | €25,175 | +€4,409 | +21.2% |
| Other operating charges | 640/8 | €593 | €1,205 | +€612 | +103% |
| Gross operating margin | 9900 | -€12,573 | -€12,683 | -€110 | -0.9% |
| Operating profit (loss) | 9901 | -€33,931 | -€39,063 | -€5,131 | -15.1% |
| Financial charges | 65/66B | €730 | €394 | -€336 | -46.0% |
| Recurring financial charges | 65 | €730 | €394 | -€336 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,662 | -€39,457 | -€4,795 | -13.8% |
| Profit (loss) for the period | 9904 | -€34,662 | -€39,457 | -€4,795 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,662 | -€39,457 | -€4,795 | -13.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.