JMAN 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.
JMAN CONSULTING
Largest movements
- Cash +€15,786
up €15,786 (+340%), from €4,640 to €20,426
mainly Debts after one year (+€15,617) and Net result for the year (+€15,456)
- Receivables within one year -€8,863
down €8,863 (-33.4%), from €26,501 to €17,638
of which Trade receivables: -€10,866
- Tangible fixed assets -€5,292
down €5,292 (-15.7%), from €33,664 to €28,372
of which Other tangible fixed assets: -€2,893
- Trade debts -€21,232
down €21,232 (-83.9%), from €25,296 to €4,064
- Debts after one year +€15,617
up €15,617 (+5,336%), from €293 to €15,910
- Current portion of long-term debt +€3,754
up €3,754 (+354%), from €1,061 to €4,815
- Reserves +€2,956
up €2,956 (+8.4%), from €35,381 to €38,336
of which Distributable reserves: +€2,956
- Gross operating margin +€6,298
up €6,298 (+26.8%), from €23,536 to €29,834
- Depreciation +€2,441
up €2,441 (+85.6%), from €2,851 to €5,292
- Taxes +€1,387
up €1,387 (+41.1%), from €3,373 to €4,759
- Other operating charges -€586
down €586 (-51.9%), from €1,130 to €544
- Financial charges +€446
up €446 (+13.3%), from €3,338 to €3,784
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 | €72,314 | €73,641 | +€1,328 | +1.8% |
| Fixed assets | 21/28 | €33,664 | €28,372 | -€5,292 | -15.7% |
| Tangible fixed assets | 22/27 | €33,664 | €28,372 | -€5,292 | -15.7% |
| Plant, machinery and equipment | 23 | €3,552 | €2,310 | -€1,242 | -35.0% |
| Furniture and vehicles | 24 | €1,445 | €288 | -€1,157 | -80.1% |
| Other tangible fixed assets | 26 | €28,668 | €25,775 | -€2,893 | -10.1% |
| Current assets | 29/58 | €38,650 | €45,269 | +€6,620 | +17.1% |
| Amounts receivable within one year | 40/41 | €26,501 | €17,638 | -€8,863 | -33.4% |
| Trade receivables | 40 | €25,507 | €14,641 | -€10,866 | -42.6% |
| Other amounts receivable | 41 | €994 | €2,997 | +€2,002 | +201% |
| Cash at bank and in hand | 54/58 | €4,640 | €20,426 | +€15,786 | +340% |
| Deferred charges and accrued income | 490/1 | €7,509 | €7,205 | -€303 | -4.0% |
| Total equity and liabilities | 10/49 | €72,314 | €73,641 | +€1,328 | +1.8% |
| Equity | 10/15 | €35,381 | €38,336 | +€2,956 | +8.4% |
| Reserves | 13 | €35,381 | €38,336 | +€2,956 | +8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €33,521 | €36,476 | +€2,956 | +8.8% |
| Amounts payable | 17/49 | €36,933 | €35,305 | -€1,628 | -4.4% |
| Amounts payable after more than one year | 17 | €293 | €15,910 | +€15,617 | +5,336% |
| Financial debts | 170/4 | €293 | €15,910 | +€15,617 | +5,336% |
| Amounts payable within one year | 42/48 | €36,365 | €19,120 | -€17,245 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €1,061 | €4,815 | +€3,754 | +354% |
| Trade debts | 44 | €25,296 | €4,064 | -€21,232 | -83.9% |
| Suppliers | 440/4 | €25,296 | €4,064 | -€21,232 | -83.9% |
| Taxes, remuneration and social security | 45 | €10,008 | €10,242 | +€234 | +2.3% |
| Taxes | 450/3 | €10,008 | €10,242 | +€234 | +2.3% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,851 | €5,292 | +€2,441 | +85.6% |
| Other operating charges | 640/8 | €1,130 | €544 | -€586 | -51.9% |
| Gross operating margin | 9900 | €23,536 | €29,834 | +€6,298 | +26.8% |
| Operating profit (loss) | 9901 | €19,556 | €23,999 | +€4,443 | +22.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,338 | €3,784 | +€446 | +13.3% |
| Recurring financial charges | 65 | €3,338 | €3,784 | +€446 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €16,218 | €20,215 | +€3,997 | +24.6% |
| Income taxes | 67/77 | €3,373 | €4,759 | +€1,387 | +41.1% |
| Profit (loss) for the period | 9904 | €12,845 | €15,456 | +€2,610 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,845 | €15,456 | +€2,610 | +20.3% |
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 21 October 2026 via checked.be.