JMi ONConsulting: 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.
JMi ONConsulting
Largest movements
- Cash +€284,662
up €284,662 (+419%), from €67,967 to €352,629
mainly Current investments (+€166,978) and Other debts (+€144,878)
- Current investments -€166,978
down €166,978 (-91.8%), from €181,891 to €14,913
- Tangible fixed assets +€70,221
up €70,221 (+20,012%), from €351 to €70,572
- Receivables within one year +€17,762
up €17,762 (+25.4%), from €70,010 to €87,772
of which Other amounts receivable: +€13,330
- Other debts +€144,878
up €144,878 (+1,339%), from €10,816 to €155,694
- Tax, wage and social debts +€39,729
up €39,729 (+297%), from €13,373 to €53,102
- Debts after one year +€15,363
new in 2025: €15,363
- Reserves -€13,407
down €13,407 (-4.7%), from €282,367 to €268,960
- Current portion of long-term debt +€9,836
new in 2025: €9,836
- Gross operating margin +€184,586
up €184,586, from -€6,301 to €178,285
- Taxes +€50,920
up €50,920 (+1,966%), from €2,590 to €53,510
- Financial income +€37,391
up €37,391 (+751%), from €4,980 to €42,370
- Depreciation +€10,873
up €10,873 (+2,703%), from €402 to €11,275
- Other operating charges +€9,754
up €9,754 (+1,057%), from €923 to €10,677
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 | €331,872 | €532,154 | +€200,282 | +60.3% |
| Fixed assets | 21/28 | €4,011 | €70,732 | +€66,721 | +1,664% |
| Tangible fixed assets | 22/27 | €351 | €70,572 | +€70,221 | +20,012% |
| Furniture and vehicles | 24 | €351 | €70,572 | +€70,221 | +20,012% |
| Financial fixed assets | 28 | €3,660 | €160 | -€3,500 | -95.6% |
| Current assets | 29/58 | €327,861 | €461,422 | +€133,560 | +40.7% |
| Amounts receivable within one year | 40/41 | €70,010 | €87,772 | +€17,762 | +25.4% |
| Trade receivables | 40 | €70,010 | €74,442 | +€4,431 | +6.3% |
| Other amounts receivable | 41 | - | €13,330 | +€13,330 | |
| Current investments | 50/53 | €181,891 | €14,913 | -€166,978 | -91.8% |
| Cash at bank and in hand | 54/58 | €67,967 | €352,629 | +€284,662 | +419% |
| Deferred charges and accrued income | 490/1 | €7,993 | €6,108 | -€1,885 | -23.6% |
| Total equity and liabilities | 10/49 | €331,872 | €532,154 | +€200,282 | +60.3% |
| Equity | 10/15 | €282,367 | €268,960 | -€13,407 | -4.7% |
| Reserves | 13 | €282,367 | €268,960 | -€13,407 | -4.7% |
| Distributable reserves | 133 | €282,367 | €268,960 | -€13,407 | -4.7% |
| Amounts payable | 17/49 | €49,505 | €263,194 | +€213,688 | +432% |
| Amounts payable after more than one year | 17 | - | €15,363 | +€15,363 | |
| Financial debts | 170/4 | - | €15,363 | +€15,363 | |
| Amounts payable within one year | 42/48 | €47,800 | €247,721 | +€199,920 | +418% |
| Current portion of amounts payable after more than one year | 42 | - | €9,836 | +€9,836 | |
| Trade debts | 44 | €23,611 | €29,088 | +€5,477 | +23.2% |
| Suppliers | 440/4 | €23,611 | €29,088 | +€5,477 | +23.2% |
| Taxes, remuneration and social security | 45 | €13,373 | €53,102 | +€39,729 | +297% |
| Taxes | 450/3 | €13,373 | €53,102 | +€39,729 | +297% |
| Other amounts payable | 47/48 | €10,816 | €155,694 | +€144,878 | +1,339% |
| Accrued charges and deferred income | 492/3 | €1,705 | €110 | -€1,595 | -93.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €402 | €11,275 | +€10,873 | +2,703% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,924 | - | +€8,924 | |
| Other operating charges | 640/8 | €923 | €10,677 | +€9,754 | +1,057% |
| Gross operating margin | 9900 | -€6,301 | €178,285 | +€184,586 | |
| Operating profit (loss) | 9901 | €1,297 | €156,333 | +€155,035 | +11,951% |
| Financial income | 75/76B | €4,980 | €42,370 | +€37,391 | +751% |
| Recurring financial income | 75 | €4,980 | €42,370 | +€37,391 | +751% |
| Financial charges | 65/66B | €1,149 | €3,179 | +€2,030 | +177% |
| Recurring financial charges | 65 | €1,149 | €3,179 | +€2,030 | +177% |
| Profit (loss) for the period before taxes | 9903 | €5,128 | €195,524 | +€190,397 | +3,713% |
| Income taxes | 67/77 | €2,590 | €53,510 | +€50,920 | +1,966% |
| Profit (loss) for the period | 9904 | €2,537 | €142,014 | +€139,477 | +5,497% |
| Profit (loss) for the period to be appropriated | 9905 | €2,537 | €142,014 | +€139,477 | +5,497% |
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 31 October 2026 via checked.be.