JLM 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.
JLM CONSULTING
Largest movements
- Cash +€14,069
up €14,069 (+64.0%), from €21,969 to €36,038
mainly Net result for the year (+€7,784) and Tax, wage and social debts (+€5,571)
- Receivables within one year -€3,617
down €3,617 (-14.4%), from €25,134 to €21,517
of which Other amounts receivable: -€3,229
- Deferred charges and accrued income -€700
down €700 (-50.0%), from €1,400 to €700
- Reserves +€7,784
up €7,784 (+52.1%), from €14,951 to €22,735
- Tax, wage and social debts +€5,571
up €5,571 (+120%), from €4,645 to €10,216
- Other debts -€3,854
down €3,854 (-21.1%), from €18,236 to €14,383
- Gross operating margin +€4,585
up €4,585 (+43.6%), from €10,507 to €15,092
- Taxes +€1,628
up €1,628 (+49.3%), from €3,304 to €4,931
- Financial charges -€236
down €236 (-58.8%), from €401 to €165
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 | €51,197 | €60,883 | +€9,686 | +18.9% |
| Fixed assets | 21/28 | €2,693 | €2,628 | -€65 | -2.4% |
| Tangible fixed assets | 22/27 | €2,693 | €2,628 | -€65 | -2.4% |
| Furniture and vehicles | 24 | €2,693 | €2,628 | -€65 | -2.4% |
| Current assets | 29/58 | €48,503 | €58,255 | +€9,752 | +20.1% |
| Amounts receivable within one year | 40/41 | €25,134 | €21,517 | -€3,617 | -14.4% |
| Trade receivables | 40 | €21,825 | €21,437 | -€389 | -1.8% |
| Other amounts receivable | 41 | €3,309 | €80 | -€3,229 | -97.6% |
| Cash at bank and in hand | 54/58 | €21,969 | €36,038 | +€14,069 | +64.0% |
| Deferred charges and accrued income | 490/1 | €1,400 | €700 | -€700 | -50.0% |
| Total equity and liabilities | 10/49 | €51,197 | €60,883 | +€9,686 | +18.9% |
| Equity | 10/15 | €21,151 | €28,935 | +€7,784 | +36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,951 | €22,735 | +€7,784 | +52.1% |
| Distributable reserves | 133 | €14,951 | €22,735 | +€7,784 | +52.1% |
| Amounts payable | 17/49 | €30,045 | €31,948 | +€1,903 | +6.3% |
| Amounts payable within one year | 42/48 | €30,045 | €31,948 | +€1,903 | +6.3% |
| Trade debts | 44 | €7,164 | €7,349 | +€186 | +2.6% |
| Suppliers | 440/4 | €7,164 | €7,349 | +€186 | +2.6% |
| Taxes, remuneration and social security | 45 | €4,645 | €10,216 | +€5,571 | +120% |
| Taxes | 450/3 | €4,645 | €10,216 | +€5,571 | +120% |
| Other amounts payable | 47/48 | €18,236 | €14,383 | -€3,854 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,951 | €1,814 | -€137 | -7.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €10,507 | €15,092 | +€4,585 | +43.6% |
| Operating profit (loss) | 9901 | €8,168 | €12,878 | +€4,710 | +57.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €401 | €165 | -€236 | -58.8% |
| Recurring financial charges | 65 | €401 | €165 | -€236 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €7,767 | €12,715 | +€4,948 | +63.7% |
| Income taxes | 67/77 | €3,304 | €4,931 | +€1,628 | +49.3% |
| Profit (loss) for the period | 9904 | €4,463 | €7,784 | +€3,320 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,463 | €7,784 | +€3,320 | +74.4% |
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 26 October 2026 via checked.be.