JM Global 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 Global Consultancy
Largest movements
- Receivables within one year +€20,700
up €20,700 (+251%), from €8,256 to €28,956
of which Other amounts receivable: +€16,964
- Cash +€10,986
up €10,986 (+101,163%), from €11 to €10,997
mainly Net result for the year (+€20,226) and Tax, wage and social debts (+€9,135)
- Reserves +€20,226
up €20,226 (+442%), from €4,576 to €24,802
- Tax, wage and social debts +€9,135
up €9,135 (+747%), from €1,222 to €10,358
- Trade debts +€2,542
up €2,542 (+1,211%), from €210 to €2,752
- Gross operating margin +€20,737
up €20,737 (+357%), from €5,814 to €26,551
- Taxes +€4,913
up €4,913 (+402%), from €1,222 to €6,135
- Other operating charges +€585
new in 2025: €585
- Financial income +€466
new in 2025: €466
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 | €9,238 | €40,912 | +€31,673 | +343% |
| Current assets | 29/58 | €9,238 | €40,912 | +€31,673 | +343% |
| Amounts receivable within one year | 40/41 | €8,256 | €28,956 | +€20,700 | +251% |
| Trade receivables | 40 | €8,027 | €11,763 | +€3,736 | +46.5% |
| Other amounts receivable | 41 | €230 | €17,194 | +€16,964 | +7,389% |
| Cash at bank and in hand | 54/58 | €11 | €10,997 | +€10,986 | +101,163% |
| Deferred charges and accrued income | 490/1 | €971 | €959 | -€13 | -1.3% |
| Total equity and liabilities | 10/49 | €9,238 | €40,912 | +€31,673 | +343% |
| Equity | 10/15 | €7,576 | €27,802 | +€20,226 | +267% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,576 | €24,802 | +€20,226 | +442% |
| Distributable reserves | 133 | €4,576 | €24,802 | +€20,226 | +442% |
| Amounts payable | 17/49 | €1,662 | €13,109 | +€11,447 | +689% |
| Amounts payable within one year | 42/48 | €1,662 | €13,109 | +€11,447 | +689% |
| Trade debts | 44 | €210 | €2,752 | +€2,542 | +1,211% |
| Suppliers | 440/4 | €210 | €2,752 | +€2,542 | +1,211% |
| Taxes, remuneration and social security | 45 | €1,222 | €10,358 | +€9,135 | +747% |
| Taxes | 450/3 | €1,222 | €10,358 | +€9,135 | +747% |
| Other amounts payable | 47/48 | €230 | €0 | -€230 | -100% |
| Other operating charges | 640/8 | - | €585 | +€585 | |
| Gross operating margin | 9900 | €5,814 | €26,551 | +€20,737 | +357% |
| Operating profit (loss) | 9901 | €5,814 | €25,965 | +€20,151 | +347% |
| Financial income | 75/76B | - | €466 | +€466 | |
| Recurring financial income | 75 | - | €466 | +€466 | |
| Financial charges | 65/66B | €15 | €69 | +€54 | +363% |
| Recurring financial charges | 65 | €15 | €69 | +€54 | +363% |
| Profit (loss) for the period before taxes | 9903 | €5,799 | €26,361 | +€20,563 | +355% |
| Income taxes | 67/77 | €1,222 | €6,135 | +€4,913 | +402% |
| Profit (loss) for the period | 9904 | €4,576 | €20,226 | +€15,650 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €4,576 | €20,226 | +€15,650 | +342% |
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 20 October 2026 via checked.be.