JMG 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.
JMG CONSULTING
Largest movements
- Tangible fixed assets -€23,206
down €23,206 (-8.5%), from €271,419 to €248,214
of which Land and buildings: -€26,740
- Receivables within one year +€14,357
up €14,357 (+124.4%), from €11,545 to €25,902
of which Other amounts receivable: +€8,476
- Cash +€3,112
up €3,112 (+374.3%), from €832 to €3,944
mainly Net result for the year (+€31,976) and Depreciation (+€30,606)
- Debts after one year -€41,718
down €41,718 (-27.3%), from €152,949 to €111,231
- Profit (loss) carried forward +€31,976
up €31,976, from -€4,255 to €27,720
- Tax, wage and social debts +€12,574
up €12,574 (+97.6%), from €12,877 to €25,451
- Other debts -€7,754
down €7,754 (-100.0%), from €7,754 to €0
- Short-term financial debts -€4,561
down €4,561 (-100.0%), from €4,561 to €0
- Gross operating margin +€27,607
up €27,607 (+44.5%), from €62,009 to €89,616
- Taxes +€5,029
up €5,029 (+63.7%), from €7,901 to €12,929
- Depreciation -€3,653
down €3,653 (-10.7%), from €34,259 to €30,606
- Other operating charges +€1,726
up €1,726 (+44.0%), from €3,927 to €5,653
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 | €283,796 | €278,059 | -€5,737 | -2.0% |
| Fixed assets | 21/28 | €271,419 | €248,214 | -€23,206 | -8.5% |
| Tangible fixed assets | 22/27 | €271,419 | €248,214 | -€23,206 | -8.5% |
| Land and buildings | 22 | €253,026 | €226,286 | -€26,740 | -10.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €17,803 | €21,337 | +€3,534 | +19.9% |
| Other tangible fixed assets | 26 | €590 | €590 | = | 0.0% |
| Current assets | 29/58 | €12,376 | €29,846 | +€17,469 | +141.1% |
| Amounts receivable within one year | 40/41 | €11,545 | €25,902 | +€14,357 | +124.4% |
| Trade receivables | 40 | €10,624 | €16,504 | +€5,881 | +55.4% |
| Other amounts receivable | 41 | €921 | €9,397 | +€8,476 | +920.3% |
| Cash at bank and in hand | 54/58 | €832 | €3,944 | +€3,112 | +374.3% |
| Total equity and liabilities | 10/49 | €283,796 | €278,059 | -€5,737 | -2.0% |
| Equity | 10/15 | €10,005 | €41,980 | +€31,976 | +319.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€4,255 | €27,720 | +€31,976 | |
| Amounts payable | 17/49 | €273,791 | €236,079 | -€37,712 | -13.8% |
| Amounts payable after more than one year | 17 | €152,949 | €111,231 | -€41,718 | -27.3% |
| Financial debts | 170/4 | €152,949 | €111,231 | -€41,718 | -27.3% |
| Amounts payable within one year | 42/48 | €120,842 | €124,848 | +€4,006 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €39,996 | €41,718 | +€1,722 | +4.3% |
| Financial debts | 43 | €4,561 | €0 | -€4,561 | -100.0% |
| Credit institutions | 430/8 | €4,561 | €0 | -€4,561 | -100.0% |
| Trade debts | 44 | €55,654 | €57,679 | +€2,025 | +3.6% |
| Suppliers | 440/4 | €55,654 | €57,679 | +€2,025 | +3.6% |
| Taxes, remuneration and social security | 45 | €12,877 | €25,451 | +€12,574 | +97.6% |
| Taxes | 450/3 | €12,877 | €25,451 | +€12,574 | +97.6% |
| Other amounts payable | 47/48 | €7,754 | €0 | -€7,754 | -100.0% |
| Non-recurring operating income | 76A | - | €14,940 | +€14,940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,259 | €30,606 | -€3,653 | -10.7% |
| Other operating charges | 640/8 | €3,927 | €5,653 | +€1,726 | +44.0% |
| Gross operating margin | 9900 | €62,009 | €89,616 | +€27,607 | +44.5% |
| Operating profit (loss) | 9901 | €23,823 | €53,357 | +€29,533 | +124.0% |
| Financial income | 75/76B | €262 | €0 | -€262 | -100.0% |
| Recurring financial income | 75 | €262 | €0 | -€262 | -100.0% |
| Financial charges | 65/66B | €8,211 | €8,452 | +€240 | +2.9% |
| Recurring financial charges | 65 | €8,211 | €8,452 | +€240 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €15,874 | €44,905 | +€29,032 | +182.9% |
| Income taxes | 67/77 | €7,901 | €12,929 | +€5,029 | +63.7% |
| Profit (loss) for the period | 9904 | €7,973 | €31,976 | +€24,003 | +301.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,973 | €31,976 | +€24,003 | +301.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.