JMC CONSULT: 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.
JMC CONSULT
Largest movements
- Receivables within one year -€23,040
down €23,040 (-30.2%), from €76,321 to €53,281
of which Other amounts receivable: -€20,990
- Cash +€10,038
up €10,038 (+6.0%), from €166,357 to €176,396
mainly Net result for the year (+€43,725) and Receivables within one year (+€23,040)
- Profit (loss) carried forward -€16,275
down €16,275 (-10.0%), from €163,127 to €146,852
- Other debts +€10,345
up €10,345 (+27.1%), from €38,188 to €48,534
- Short-term financial debts -€9,423
down €9,423 (-100.0%), from €9,423 to €0
of which Credit institutions: -€9,423
- Tax, wage and social debts +€2,486
up €2,486 (+21.6%), from €11,528 to €14,013
- Gross operating margin -€41,533
down €41,533 (-41.5%), from €100,143 to €58,610
- Taxes -€10,210
down €10,210 (-41.0%), from €24,902 to €14,692
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.
Cash bridge derived
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 | €245,580 | €233,422 | -€12,158 | -5.0% |
| Fixed assets | 21/28 | €2,727 | €3,745 | +€1,018 | +37.3% |
| Tangible fixed assets | 22/27 | €1,727 | €2,745 | +€1,018 | +59.0% |
| Furniture and vehicles | 24 | - | €1,280 | +€1,280 | |
| Other tangible fixed assets | 26 | €1,727 | €1,465 | -€262 | -15.2% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €242,854 | €229,677 | -€13,177 | -5.4% |
| Amounts receivable within one year | 40/41 | €76,321 | €53,281 | -€23,040 | -30.2% |
| Trade receivables | 40 | €4,925 | €2,875 | -€2,050 | -41.6% |
| Other amounts receivable | 41 | €71,397 | €50,407 | -€20,990 | -29.4% |
| Cash at bank and in hand | 54/58 | €166,357 | €176,396 | +€10,038 | +6.0% |
| Deferred charges and accrued income | 490/1 | €175 | €0 | -€175 | -100.0% |
| Total equity and liabilities | 10/49 | €245,580 | €233,422 | -€12,158 | -5.0% |
| Equity | 10/15 | €183,587 | €167,312 | -€16,275 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,127 | €146,852 | -€16,275 | -10.0% |
| Amounts payable | 17/49 | €61,993 | €66,110 | +€4,116 | +6.6% |
| Amounts payable within one year | 42/48 | €61,993 | €66,110 | +€4,116 | +6.6% |
| Financial debts | 43 | €9,423 | €0 | -€9,423 | -100.0% |
| Credit institutions | 430/8 | €9,423 | - | -€9,423 | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €2,854 | €3,563 | +€709 | +24.9% |
| Suppliers | 440/4 | €2,854 | €3,563 | +€709 | +24.9% |
| Taxes, remuneration and social security | 45 | €11,528 | €14,013 | +€2,486 | +21.6% |
| Taxes | 450/3 | €11,528 | €14,013 | +€2,486 | +21.6% |
| Other amounts payable | 47/48 | €38,188 | €48,534 | +€10,345 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €469 | +€272 | +138.6% |
| Other operating charges | 640/8 | €481 | €465 | -€16 | -3.3% |
| Gross operating margin | 9900 | €100,143 | €58,610 | -€41,533 | -41.5% |
| Operating profit (loss) | 9901 | €99,466 | €57,676 | -€41,790 | -42.0% |
| Financial income | 75/76B | - | €786 | +€786 | |
| Recurring financial income | 75 | - | €786 | +€786 | |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €99,421 | €58,417 | -€41,004 | -41.2% |
| Income taxes | 67/77 | €24,902 | €14,692 | -€10,210 | -41.0% |
| Profit (loss) for the period | 9904 | €74,519 | €43,725 | -€30,794 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,519 | €43,725 | -€30,794 | -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 11 October 2026 via checked.be.