JM&Q CONSULTING: what changed
JM&Q CONSULTING
Largest movements
- Cash +€5,676
up €5,676 (+24.4%), from €23,277 to €28,953
mainly Other debts (+€4,381) and Contributions, distributions and other (+€4,000)
- Other debts +€4,381
up €4,381 (+11.8%), from €36,990 to €41,371
- Contributions +€4,000
up €4,000 (+64.5%), from €6,200 to €10,200
- Trade debts -€2,270
down €2,270 (-99.6%), from €2,280 to €10
- Profit (loss) carried forward -€1,372
down €1,372 (-78.0%), from -€1,758 to -€3,131
- Gross operating margin +€3,276
up €3,276 (+423%), from €775 to €4,050
- Financial charges +€1,844
up €1,844 (+151%), from €1,220 to €3,064
- Depreciation +€802
up €802 (+115%), from €700 to €1,501
- Other operating charges +€230
up €230 (+40.2%), from €573 to €803
- Taxes +€81
up €81 (+92.6%), from €88 to €169
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,433 | €124,456 | +€5,023 | +4.2% |
| Fixed assets | 21/28 | €4,620 | €4,013 | -€606 | -13.1% |
| Tangible fixed assets | 22/27 | €4,620 | €4,013 | -€606 | -13.1% |
| Furniture and vehicles | 24 | €4,620 | €4,013 | -€606 | -13.1% |
| Current assets | 29/58 | €114,814 | €120,443 | +€5,629 | +4.9% |
| Amounts receivable within one year | 40/41 | €89,604 | €90,571 | +€967 | +1.1% |
| Trade receivables | 40 | €5,110 | €5,143 | +€33 | +0.6% |
| Other amounts receivable | 41 | €84,494 | €85,429 | +€935 | +1.1% |
| Cash at bank and in hand | 54/58 | €23,277 | €28,953 | +€5,676 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,932 | €918 | -€1,014 | -52.5% |
| Total equity and liabilities | 10/49 | €119,433 | €124,456 | +€5,023 | +4.2% |
| Equity | 10/15 | €78,994 | €81,622 | +€2,628 | +3.3% |
| Contributions | 10/11 | €6,200 | €10,200 | +€4,000 | +64.5% |
| Reserves | 13 | €74,553 | €74,553 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,582 | €13,582 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,582 | €13,582 | = | 0.0% |
| Distributable reserves | 133 | €60,971 | €60,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,758 | -€3,131 | -€1,372 | -78.0% |
| Amounts payable | 17/49 | €40,439 | €42,834 | +€2,395 | +5.9% |
| Amounts payable within one year | 42/48 | €40,439 | €42,834 | +€2,395 | +5.9% |
| Trade debts | 44 | €2,280 | €10 | -€2,270 | -99.6% |
| Suppliers | 440/4 | €2,280 | €10 | -€2,270 | -99.6% |
| Taxes, remuneration and social security | 45 | €1,169 | €1,453 | +€285 | +24.4% |
| Taxes | 450/3 | €1,169 | €1,453 | +€285 | +24.4% |
| Other amounts payable | 47/48 | €36,990 | €41,371 | +€4,381 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | €1,501 | +€802 | +115% |
| Other operating charges | 640/8 | €573 | €803 | +€230 | +40.2% |
| Gross operating margin | 9900 | €775 | €4,050 | +€3,276 | +423% |
| Operating profit (loss) | 9901 | -€498 | €1,746 | +€2,244 | |
| Financial income | 75/76B | €47 | €115 | +€68 | +144% |
| Recurring financial income | 75 | €47 | €115 | +€68 | +144% |
| Financial charges | 65/66B | €1,220 | €3,064 | +€1,844 | +151% |
| Recurring financial charges | 65 | €1,220 | €3,064 | +€1,844 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€1,671 | -€1,203 | +€468 | +28.0% |
| Income taxes | 67/77 | €88 | €169 | +€81 | +92.6% |
| Profit (loss) for the period | 9904 | -€1,758 | -€1,372 | +€386 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,758 | -€1,372 | +€386 | +22.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.