JM3 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.
JM3 consulting
Largest movements
- Cash +€17,483
up €17,483 (+888%), from €1,969 to €19,452
mainly Net result for the year (+€33,148) and Tax, wage and social debts (+€2,957)
- Receivables within one year +€9,737
up €9,737 (+94.1%), from €10,346 to €20,083
of which Other amounts receivable: +€6,753
- Deferred charges and accrued income +€4,269
up €4,269 (+1,126%), from €379 to €4,648
- Tangible fixed assets +€560
up €560 (+16.0%), from €3,494 to €4,055
- Reserves +€38,064
new in 2025: €38,064
- Profit (loss) carried forward -€4,916
down €4,916 (-100%), from €4,916 to €0
- Tax, wage and social debts +€2,957
up €2,957 (+59.9%), from €4,939 to €7,897
- Trade debts -€2,075
down €2,075 (-88.9%), from €2,334 to €259
- Other debts -€1,999
down €1,999 (-100%), from €1,999 to €0
- Gross operating margin +€41,720
up €41,720 (+596%), from €7,003 to €48,723
- Taxes +€8,138
up €8,138 (+614%), from €1,325 to €9,462
- Financial charges +€3,109
up €3,109 (+453%), from €686 to €3,795
- Depreciation +€1,356
up €1,356 (+1,771%), from €77 to €1,433
- Other operating charges +€1,069
new in 2025: €1,069
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 | €16,188 | €48,237 | +€32,049 | +198% |
| Fixed assets | 21/28 | €3,494 | €4,055 | +€560 | +16.0% |
| Tangible fixed assets | 22/27 | €3,494 | €4,055 | +€560 | +16.0% |
| Plant, machinery and equipment | 23 | €3,494 | €4,055 | +€560 | +16.0% |
| Current assets | 29/58 | €12,694 | €44,182 | +€31,489 | +248% |
| Amounts receivable within one year | 40/41 | €10,346 | €20,083 | +€9,737 | +94.1% |
| Trade receivables | 40 | €10,346 | €13,329 | +€2,984 | +28.8% |
| Other amounts receivable | 41 | - | €6,753 | +€6,753 | |
| Cash at bank and in hand | 54/58 | €1,969 | €19,452 | +€17,483 | +888% |
| Deferred charges and accrued income | 490/1 | €379 | €4,648 | +€4,269 | +1,126% |
| Total equity and liabilities | 10/49 | €16,188 | €48,237 | +€32,049 | +198% |
| Equity | 10/15 | €6,916 | €40,064 | +€33,148 | +479% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €38,064 | +€38,064 | |
| Distributable reserves | 133 | - | €38,064 | +€38,064 | |
| Profit (loss) carried forward | 14 | €4,916 | €0 | -€4,916 | -100% |
| Amounts payable | 17/49 | €9,272 | €8,173 | -€1,100 | -11.9% |
| Amounts payable within one year | 42/48 | €9,272 | €8,173 | -€1,100 | -11.9% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €2,334 | €259 | -€2,075 | -88.9% |
| Suppliers | 440/4 | €2,334 | €259 | -€2,075 | -88.9% |
| Taxes, remuneration and social security | 45 | €4,939 | €7,897 | +€2,957 | +59.9% |
| Taxes | 450/3 | €4,939 | €7,897 | +€2,957 | +59.9% |
| Other amounts payable | 47/48 | €1,999 | €0 | -€1,999 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €1,433 | +€1,356 | +1,771% |
| Other operating charges | 640/8 | - | €1,069 | +€1,069 | |
| Gross operating margin | 9900 | €7,003 | €48,723 | +€41,720 | +596% |
| Operating profit (loss) | 9901 | €6,926 | €46,221 | +€39,295 | +567% |
| Financial income | 75/76B | - | €184 | +€184 | |
| Recurring financial income | 75 | - | €184 | +€184 | |
| Financial charges | 65/66B | €686 | €3,795 | +€3,109 | +453% |
| Recurring financial charges | 65 | €686 | €3,795 | +€3,109 | +453% |
| Profit (loss) for the period before taxes | 9903 | €6,240 | €42,611 | +€36,371 | +583% |
| Income taxes | 67/77 | €1,325 | €9,462 | +€8,138 | +614% |
| Profit (loss) for the period | 9904 | €4,916 | €33,148 | +€28,233 | +574% |
| Profit (loss) for the period to be appropriated | 9905 | €4,916 | €33,148 | +€28,233 | +574% |
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 19 October 2026 via checked.be.