JME 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.
JME Consult
Largest movements
- Tangible fixed assets -€20,335
down €20,335 (-26.5%), from €76,786 to €56,451
of which Furniture and vehicles: -€20,072
- Current investments +€14,689
up €14,689 (+7.2%), from €204,011 to €218,701
- Cash +€10,309
up €10,309 (+11.2%), from €91,666 to €101,974
mainly Net result for the year (+€49,218) and Depreciation (+€26,312)
- Reserves +€6,106
up €6,106 (+1.6%), from €381,038 to €387,144
of which Distributable reserves: +€6,106
- Gross operating margin -€13,569
down €13,569 (-14.0%), from €96,818 to €83,248
- Depreciation +€8,000
up €8,000 (+43.7%), from €18,312 to €26,312
- Financial income +€6,297
up €6,297 (+77.2%), from €8,155 to €14,452
- Taxes -€4,489
down €4,489 (-19.4%), from €23,184 to €18,695
- Staff costs +€2,451
up €2,451, from €0 to €2,451
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 | €406,343 | €412,931 | +€6,588 | +1.6% |
| Fixed assets | 21/28 | €76,831 | €56,496 | -€20,335 | -26.5% |
| Tangible fixed assets | 22/27 | €76,786 | €56,451 | -€20,335 | -26.5% |
| Plant, machinery and equipment | 23 | €1,966 | €1,704 | -€263 | -13.4% |
| Furniture and vehicles | 24 | €74,820 | €54,748 | -€20,072 | -26.8% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €329,512 | €356,434 | +€26,923 | +8.2% |
| Amounts receivable within one year | 40/41 | €27,663 | €28,973 | +€1,310 | +4.7% |
| Trade receivables | 40 | €25,138 | €27,451 | +€2,313 | +9.2% |
| Other amounts receivable | 41 | €2,525 | €1,522 | -€1,003 | -39.7% |
| Current investments | 50/53 | €204,011 | €218,701 | +€14,689 | +7.2% |
| Cash at bank and in hand | 54/58 | €91,666 | €101,974 | +€10,309 | +11.2% |
| Deferred charges and accrued income | 490/1 | €6,172 | €6,787 | +€614 | +10.0% |
| Total equity and liabilities | 10/49 | €406,343 | €412,931 | +€6,588 | +1.6% |
| Equity | 10/15 | €393,438 | €399,544 | +€6,106 | +1.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €381,038 | €387,144 | +€6,106 | +1.6% |
| 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 | €379,178 | €385,284 | +€6,106 | +1.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €12,904 | €13,387 | +€483 | +3.7% |
| Amounts payable within one year | 42/48 | €12,119 | €13,387 | +€1,268 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,071 | €1,682 | -€389 | -18.8% |
| Suppliers | 440/4 | €2,071 | €1,682 | -€389 | -18.8% |
| Taxes, remuneration and social security | 45 | €3,182 | €4,978 | +€1,796 | +56.4% |
| Taxes | 450/3 | €3,182 | €4,978 | +€1,796 | +56.4% |
| Other amounts payable | 47/48 | €6,866 | €6,727 | -€139 | -2.0% |
| Accrued charges and deferred income | 492/3 | €785 | €0 | -€785 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €2,451 | +€2,451 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,312 | €26,312 | +€8,000 | +43.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €96,818 | €83,248 | -€13,569 | -14.0% |
| Operating profit (loss) | 9901 | €78,119 | €54,086 | -€24,033 | -30.8% |
| Financial income | 75/76B | €8,155 | €14,452 | +€6,297 | +77.2% |
| Recurring financial income | 75 | €8,155 | €14,452 | +€6,297 | +77.2% |
| Financial charges | 65/66B | €1,406 | €625 | -€781 | -55.6% |
| Recurring financial charges | 65 | €1,406 | €625 | -€781 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €84,868 | €67,913 | -€16,955 | -20.0% |
| Income taxes | 67/77 | €23,184 | €18,695 | -€4,489 | -19.4% |
| Profit (loss) for the period | 9904 | €61,684 | €49,218 | -€12,466 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,684 | €49,218 | -€12,466 | -20.2% |
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 24 October 2026 via checked.be.