"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
- Tangible fixed assets -€18,960
down €18,960 (-16.5%), from €114,578 to €95,619
of which Furniture and vehicles: -€18,552
- Cash +€5,154
up €5,154 (+194%), from €2,651 to €7,806
mainly Depreciation (+€29,536) and Net result for the year (+€14,817)
- Other debts -€15,889
down €15,889 (-21.4%), from €74,099 to €58,210
- Profit (loss) carried forward +€14,817
up €14,817 (+51.2%), from -€28,954 to -€14,138
- Debts after one year -€13,935
down €13,935 (-31.1%), from €44,736 to €30,801
- Gross operating margin +€45,527
up €45,527 (+2,529%), from €1,800 to €47,327
- Depreciation +€2,085
up €2,085 (+7.6%), from €27,451 to €29,536
- Financial charges -€506
down €506 (-19.2%), from €2,631 to €2,125
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 | €128,551 | €114,540 | -€14,011 | -10.9% |
| Fixed assets | 21/28 | €114,578 | €95,619 | -€18,960 | -16.5% |
| Tangible fixed assets | 22/27 | €114,578 | €95,619 | -€18,960 | -16.5% |
| Plant, machinery and equipment | 23 | €4,028 | €3,620 | -€408 | -10.1% |
| Furniture and vehicles | 24 | €110,551 | €91,999 | -€18,552 | -16.8% |
| Current assets | 29/58 | €13,972 | €18,922 | +€4,949 | +35.4% |
| Amounts receivable within one year | 40/41 | €11,321 | €11,116 | -€205 | -1.8% |
| Trade receivables | 40 | €10,285 | €11,116 | +€831 | +8.1% |
| Other amounts receivable | 41 | €1,036 | - | -€1,036 | |
| Cash at bank and in hand | 54/58 | €2,651 | €7,806 | +€5,154 | +194% |
| Total equity and liabilities | 10/49 | €128,551 | €114,540 | -€14,011 | -10.9% |
| Equity | 10/15 | -€12,850 | €1,967 | +€14,817 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,105 | €14,105 | = | 0.0% |
| Distributable reserves | 133 | €14,105 | €14,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,954 | -€14,138 | +€14,817 | +51.2% |
| Amounts payable | 17/49 | €141,401 | €112,573 | -€28,827 | -20.4% |
| Amounts payable after more than one year | 17 | €44,736 | €30,801 | -€13,935 | -31.1% |
| Financial debts | 170/4 | €44,736 | €30,801 | -€13,935 | -31.1% |
| Amounts payable within one year | 42/48 | €96,664 | €81,772 | -€14,892 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €13,412 | €13,935 | +€523 | +3.9% |
| Financial debts | 43 | - | €709 | +€709 | |
| Credit institutions | 430/8 | - | €709 | +€709 | |
| Trade debts | 44 | €2,187 | €2,871 | +€684 | +31.3% |
| Suppliers | 440/4 | €2,187 | €2,871 | +€684 | +31.3% |
| Taxes, remuneration and social security | 45 | €6,966 | €6,047 | -€919 | -13.2% |
| Taxes | 450/3 | €3,042 | €3,630 | +€589 | +19.3% |
| Remuneration and social security | 454/9 | €3,925 | €2,417 | -€1,508 | -38.4% |
| Other amounts payable | 47/48 | €74,099 | €58,210 | -€15,889 | -21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,451 | €29,536 | +€2,085 | +7.6% |
| Other operating charges | 640/8 | €285 | €461 | +€177 | +62.0% |
| Gross operating margin | 9900 | €1,800 | €47,327 | +€45,527 | +2,529% |
| Operating profit (loss) | 9901 | -€25,936 | €17,330 | +€43,266 | |
| Financial income | 75/76B | €5 | €5 | = | 0.0% |
| Recurring financial income | 75 | €5 | €5 | = | 0.0% |
| Financial charges | 65/66B | €2,631 | €2,125 | -€506 | -19.2% |
| Recurring financial charges | 65 | €2,631 | €2,125 | -€506 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,562 | €15,210 | +€43,772 | |
| Income taxes | 67/77 | €392 | €394 | +€1 | +0.3% |
| Profit (loss) for the period | 9904 | -€28,954 | €14,817 | +€43,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,954 | €14,817 | +€43,771 |
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 16 October 2026 via checked.be.