JM&C CONSULTING: what changed
What changed
JM&C CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€16,057
2024 · €15,128+€929
Equity
€77,537
2024 · €61,480+€16,057
Cash
€4,764
2024 · €4,315+€449
Balance sheet total
€242,731
2024 · €163,331+€79,400
Largest movements
Assets
- Receivables within one year +€60,372
up €60,372 (+69.7%), from €86,643 to €147,015
of which Other amounts receivable: +€30,762
- Tangible fixed assets +€19,408
up €19,408 (+148%), from €13,137 to €32,545
Equity and liabilities
- Other debts +€63,741
up €63,741 (+254%), from €25,058 to €88,799
- Profit (loss) carried forward +€16,057
up €16,057 (+39.1%), from €41,020 to €57,077
Income statement
- Gross operating margin +€5,604
up €5,604 (+16.1%), from €34,785 to €40,389
- Depreciation +€2,451
up €2,451 (+27.9%), from €8,782 to €11,234
- Financial charges +€1,050
up €1,050 (+29.6%), from €3,541 to €4,590
- Other operating charges +€872
up €872 (+207%), from €422 to €1,294
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.
Result 2024
€15,128
Gross operating margin
+€5,604
Depreciation
-€2,451
Other operating charges
-€872
Other operating items
+€74
Financial income
-€9
Financial charges
-€1,050
Taxes
-€366
Result 2025
€16,057
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€30,340
Investment
-€29,892
Financing
€0
Cash 2024
€4,315
From operations (derived)
+€30,340
Net result for the year
+€16,057
Depreciation
+€11,234
Receivables within one year
-€60,372
Smaller working-capital items
-€81
Tax, wage and social debts
-€238
Other debts
+€63,741
Investment (derived)
-€29,892
Investment in fixed assets (net)
-€29,892
Cash 2025
€4,764
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,331 | €242,731 | +€79,400 | +48.6% |
| Fixed assets | 21/28 | €70,137 | €88,795 | +€18,658 | +26.6% |
| Tangible fixed assets | 22/27 | €13,137 | €32,545 | +€19,408 | +148% |
| Furniture and vehicles | 24 | €13,137 | €32,545 | +€19,408 | +148% |
| Financial fixed assets | 28 | €57,000 | €56,250 | -€750 | -1.3% |
| Current assets | 29/58 | €93,194 | €153,936 | +€60,742 | +65.2% |
| Amounts receivable within one year | 40/41 | €86,643 | €147,015 | +€60,372 | +69.7% |
| Trade receivables | 40 | €86,643 | €116,252 | +€29,610 | +34.2% |
| Other amounts receivable | 41 | - | €30,762 | +€30,762 | |
| Cash at bank and in hand | 54/58 | €4,315 | €4,764 | +€449 | +10.4% |
| Deferred charges and accrued income | 490/1 | €2,236 | €2,157 | -€79 | -3.5% |
| Total equity and liabilities | 10/49 | €163,331 | €242,731 | +€79,400 | +48.6% |
| Equity | 10/15 | €61,480 | €77,537 | +€16,057 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,020 | €57,077 | +€16,057 | +39.1% |
| Amounts payable | 17/49 | €101,852 | €165,194 | +€63,342 | +62.2% |
| Amounts payable after more than one year | 17 | €72,250 | €72,250 | = | 0.0% |
| Other amounts payable | 178/9 | €72,250 | €72,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €28,794 | €92,282 | +€63,488 | +220% |
| Trade debts | 44 | €933 | €919 | -€14 | -1.5% |
| Suppliers | 440/4 | €933 | €919 | -€14 | -1.5% |
| Taxes, remuneration and social security | 45 | €2,802 | €2,564 | -€238 | -8.5% |
| Taxes | 450/3 | €2,802 | €2,564 | -€238 | -8.5% |
| Other amounts payable | 47/48 | €25,058 | €88,799 | +€63,741 | +254% |
| Accrued charges and deferred income | 492/3 | €808 | €662 | -€146 | -18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,782 | €11,234 | +€2,451 | +27.9% |
| Other operating charges | 640/8 | €422 | €1,294 | +€872 | +207% |
| Non-recurring operating charges | 66A | €74 | - | -€74 | |
| Gross operating margin | 9900 | €34,785 | €40,389 | +€5,604 | +16.1% |
| Operating profit (loss) | 9901 | €25,507 | €27,862 | +€2,355 | +9.2% |
| Financial income | 75/76B | €10 | €1 | -€9 | -90.7% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -90.7% |
| Financial charges | 65/66B | €3,541 | €4,590 | +€1,050 | +29.6% |
| Recurring financial charges | 65 | €3,541 | €4,590 | +€1,050 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €21,977 | €23,272 | +€1,295 | +5.9% |
| Income taxes | 67/77 | €6,848 | €7,215 | +€366 | +5.4% |
| Profit (loss) for the period | 9904 | €15,128 | €16,057 | +€929 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,128 | €16,057 | +€929 | +6.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.