JMB CONSEILS: 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.
JMB CONSEILS
Largest movements
- Current investments +€150,000
new in 2025: €150,000
- Cash -€34,571
down €34,571 (-78.7%), from €43,911 to €9,339
mainly Current investments (-€150,000) and Debts after one year (-€15,297)
- Tangible fixed assets -€14,342
down €14,342 (-29.3%), from €48,946 to €34,604
- Receivables within one year -€5,025
down €5,025 (-5.0%), from €99,973 to €94,948
of which Trade receivables: -€5,968
- Profit (loss) carried forward +€118,824
up €118,824 (+100%), from €118,519 to €237,343
- Debts after one year -€15,297
down €15,297 (-56.3%), from €27,147 to €11,850
- Tax, wage and social debts -€11,831
down €11,831 (-33.0%), from €35,901 to €24,070
- Current portion of long-term debt +€3,925
up €3,925 (+26.6%), from €14,740 to €18,666
- Gross operating margin +€44,391
up €44,391 (+35.1%), from €126,540 to €170,931
- Taxes +€11,511
up €11,511 (+50.0%), from €23,041 to €34,551
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 | €200,704 | €296,497 | +€95,792 | +47.7% |
| Fixed assets | 21/28 | €50,811 | €36,469 | -€14,342 | -28.2% |
| Tangible fixed assets | 22/27 | €48,946 | €34,604 | -€14,342 | -29.3% |
| Furniture and vehicles | 24 | €48,946 | €34,604 | -€14,342 | -29.3% |
| Financial fixed assets | 28 | €1,865 | €1,865 | = | 0.0% |
| Current assets | 29/58 | €149,893 | €260,027 | +€110,134 | +73.5% |
| Amounts receivable within one year | 40/41 | €99,973 | €94,948 | -€5,025 | -5.0% |
| Trade receivables | 40 | €69,951 | €63,983 | -€5,968 | -8.5% |
| Other amounts receivable | 41 | €30,022 | €30,965 | +€942 | +3.1% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €43,911 | €9,339 | -€34,571 | -78.7% |
| Deferred charges and accrued income | 490/1 | €6,009 | €5,740 | -€269 | -4.5% |
| Total equity and liabilities | 10/49 | €200,704 | €296,497 | +€95,792 | +47.7% |
| Equity | 10/15 | €121,019 | €239,843 | +€118,824 | +98.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €118,519 | €237,343 | +€118,824 | +100% |
| Amounts payable | 17/49 | €79,685 | €56,654 | -€23,031 | -28.9% |
| Amounts payable after more than one year | 17 | €27,147 | €11,850 | -€15,297 | -56.3% |
| Financial debts | 170/4 | €27,147 | €11,850 | -€15,297 | -56.3% |
| Amounts payable within one year | 42/48 | €52,538 | €44,803 | -€7,735 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | €14,740 | €18,666 | +€3,925 | +26.6% |
| Trade debts | 44 | €1,064 | €2,034 | +€970 | +91.1% |
| Suppliers | 440/4 | €1,064 | €2,034 | +€970 | +91.1% |
| Taxes, remuneration and social security | 45 | €35,901 | €24,070 | -€11,831 | -33.0% |
| Taxes | 450/3 | €35,901 | €24,070 | -€11,831 | -33.0% |
| Other amounts payable | 47/48 | €833 | €34 | -€799 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,337 | €14,558 | +€221 | +1.5% |
| Other operating charges | 640/8 | €3,122 | €1,726 | -€1,396 | -44.7% |
| Gross operating margin | 9900 | €126,540 | €170,931 | +€44,391 | +35.1% |
| Operating profit (loss) | 9901 | €109,080 | €154,646 | +€45,566 | +41.8% |
| Financial income | 75/76B | - | €525 | +€525 | |
| Recurring financial income | 75 | - | €525 | +€525 | |
| Financial charges | 65/66B | €1,969 | €1,796 | -€173 | -8.8% |
| Recurring financial charges | 65 | €1,969 | €1,796 | -€173 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €107,111 | €153,375 | +€46,264 | +43.2% |
| Income taxes | 67/77 | €23,041 | €34,551 | +€11,511 | +50.0% |
| Profit (loss) for the period | 9904 | €84,070 | €118,824 | +€34,753 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,070 | €118,824 | +€34,753 | +41.3% |
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 18 October 2026 via checked.be.