JM CONSULTANCY: 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.
JM CONSULTANCY
Largest movements
- Receivables within one year +€38,530
up €38,530 (+28.8%), from €133,843 to €172,374
of which Trade receivables: +€38,115
- Cash -€1,831
down €1,831 (-52.3%), from €3,501 to €1,670
mainly Receivables within one year (-€38,530) and Other debts (-€1,188)
- Profit (loss) carried forward +€23,613
up €23,613 (+21.4%), from €110,429 to €134,042
- Tax, wage and social debts +€14,564
up €14,564 (+337.9%), from €4,310 to €18,873
- Gross operating margin +€29,397
up €29,397 (+818.3%), from €3,592 to €32,990
- Purchases and services -€25,914
down €25,914 (-37.8%), from €68,589 to €42,675
- Taxes +€7,812
up €7,812 (+726.0%), from €1,076 to €8,888
- Other operating charges +€387
new in 2025: €387
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 | €137,357 | €174,056 | +€36,699 | +26.7% |
| Fixed assets | 21/28 | €12 | €12 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €137,344 | €174,043 | +€36,699 | +26.7% |
| Amounts receivable within one year | 40/41 | €133,843 | €172,374 | +€38,530 | +28.8% |
| Trade receivables | 40 | - | €38,115 | +€38,115 | |
| Other amounts receivable | 41 | €133,843 | €134,259 | +€415 | +0.3% |
| Cash at bank and in hand | 54/58 | €3,501 | €1,670 | -€1,831 | -52.3% |
| Total equity and liabilities | 10/49 | €137,357 | €174,056 | +€36,699 | +26.7% |
| Equity | 10/15 | €126,285 | €149,898 | +€23,613 | +18.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €9,659 | €9,659 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €7,800 | €9,659 | +€1,859 | +23.8% |
| Profit (loss) carried forward | 14 | €110,429 | €134,042 | +€23,613 | +21.4% |
| Amounts payable | 17/49 | €11,071 | €24,158 | +€13,087 | +118.2% |
| Amounts payable within one year | 42/48 | €11,071 | €24,158 | +€13,087 | +118.2% |
| Trade debts | 44 | €5,074 | €4,784 | -€289 | -5.7% |
| Suppliers | 440/4 | €5,074 | €4,784 | -€289 | -5.7% |
| Taxes, remuneration and social security | 45 | €4,310 | €18,873 | +€14,564 | +337.9% |
| Taxes | 450/3 | €4,310 | €18,873 | +€14,564 | +337.9% |
| Other amounts payable | 47/48 | €1,688 | €500 | -€1,188 | -70.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €68,589 | €42,675 | -€25,914 | -37.8% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €3,592 | €32,990 | +€29,397 | +818.3% |
| Operating profit (loss) | 9901 | €3,592 | €32,603 | +€29,010 | +807.5% |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €201 | €140 | -€61 | -30.5% |
| Recurring financial charges | 65 | €201 | €140 | -€61 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €3,392 | €32,500 | +€29,109 | +858.2% |
| Income taxes | 67/77 | €1,076 | €8,888 | +€7,812 | +726.0% |
| Profit (loss) for the period | 9904 | €2,316 | €23,613 | +€21,297 | +919.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,316 | €23,613 | +€21,297 | +919.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.