JM EASY 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.
JM EASY CONSULTING
Largest movements
- Cash -€22,384
down €22,384 (-31.9%), from €70,181 to €47,797
mainly Contributions, distributions and other (-€49,681) and Other debts (-€31,556)
- Deferred charges and accrued income -€6,035
down €6,035 (-45.2%), from €13,341 to €7,306
- Other debts -€31,556
down €31,556 (-38.8%), from €81,237 to €49,681
- Tax, wage and social debts +€1,172
up €1,172 (+9.3%), from €12,574 to €13,747
- Gross operating margin +€6,937
up €6,937 (+11.6%), from €59,893 to €66,830
- Taxes +€1,551
up €1,551 (+13.3%), from €11,687 to €13,238
- Depreciation -€734
down €734 (-55.1%), from €1,332 to €598
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 | €115,317 | €85,825 | -€29,492 | -25.6% |
| Fixed assets | 21/28 | €639 | €41 | -€598 | -93.6% |
| Tangible fixed assets | 22/27 | €598 | €0 | -€598 | -100% |
| Furniture and vehicles | 24 | €598 | €0 | -€598 | -100% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €114,678 | €85,783 | -€28,894 | -25.2% |
| Amounts receivable within one year | 40/41 | €31,156 | €30,681 | -€475 | -1.5% |
| Trade receivables | 40 | €31,156 | €26,672 | -€4,484 | -14.4% |
| Other amounts receivable | 41 | - | €4,009 | +€4,009 | |
| Cash at bank and in hand | 54/58 | €70,181 | €47,797 | -€22,384 | -31.9% |
| Deferred charges and accrued income | 490/1 | €13,341 | €7,306 | -€6,035 | -45.2% |
| Total equity and liabilities | 10/49 | €115,317 | €85,825 | -€29,492 | -25.6% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €94,857 | €65,365 | -€29,492 | -31.1% |
| Amounts payable within one year | 42/48 | €94,857 | €65,365 | -€29,492 | -31.1% |
| Trade debts | 44 | €1,045 | €1,936 | +€891 | +85.3% |
| Suppliers | 440/4 | €1,045 | €1,936 | +€891 | +85.3% |
| Taxes, remuneration and social security | 45 | €12,574 | €13,747 | +€1,172 | +9.3% |
| Taxes | 450/3 | €12,574 | €13,747 | +€1,172 | +9.3% |
| Other amounts payable | 47/48 | €81,237 | €49,681 | -€31,556 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,332 | €598 | -€734 | -55.1% |
| Other operating charges | 640/8 | €542 | €560 | +€18 | +3.4% |
| Gross operating margin | 9900 | €59,893 | €66,830 | +€6,937 | +11.6% |
| Operating profit (loss) | 9901 | €58,019 | €65,671 | +€7,652 | +13.2% |
| Financial income | 75/76B | €8 | €137 | +€129 | +1,532% |
| Recurring financial income | 75 | €8 | €137 | +€129 | +1,532% |
| Financial charges | 65/66B | €3,246 | €2,889 | -€357 | -11.0% |
| Recurring financial charges | 65 | €3,246 | €2,889 | -€357 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €54,782 | €62,920 | +€8,138 | +14.9% |
| Income taxes | 67/77 | €11,687 | €13,238 | +€1,551 | +13.3% |
| Profit (loss) for the period | 9904 | €43,095 | €49,681 | +€6,587 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,095 | €49,681 | +€6,587 | +15.3% |
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.