JMK 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.
JMK Consulting
Largest movements
- Cash +€12,333
up €12,333 (+156.3%), from €7,893 to €20,227
mainly Net result for the year (+€17,360) and Depreciation (+€7,276)
- Tangible fixed assets -€7,276
no longer reported in 2025 (was €7,276)
- Receivables within one year +€558
up €558 (+4.4%), from €12,601 to €13,159
- Reserves +€15,694
up €15,694 (+257.2%), from €6,102 to €21,796
- Trade debts -€10,986
down €10,986 (-84.9%), from €12,942 to €1,956
- Other debts +€1,331
up €1,331 (+74.5%), from €1,787 to €3,118
- Gross operating margin +€11,355
up €11,355 (+56.2%), from €20,205 to €31,560
- Taxes +€2,735
up €2,735 (+89.3%), from €3,061 to €5,796
- Other operating charges -€931
down €931 (-44.5%), from €2,093 to €1,162
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 | €27,770 | €33,665 | +€5,896 | +21.2% |
| Fixed assets | 21/28 | €7,276 | - | -€7,276 | |
| Tangible fixed assets | 22/27 | €7,276 | - | -€7,276 | |
| Furniture and vehicles | 24 | €7,276 | - | -€7,276 | |
| Current assets | 29/58 | €20,494 | €33,665 | +€13,171 | +64.3% |
| Amounts receivable within one year | 40/41 | €12,601 | €13,159 | +€558 | +4.4% |
| Trade receivables | 40 | €12,601 | €13,159 | +€558 | +4.4% |
| Cash at bank and in hand | 54/58 | €7,893 | €20,227 | +€12,333 | +156.3% |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €27,770 | €33,665 | +€5,896 | +21.2% |
| Equity | 10/15 | €7,102 | €22,796 | +€15,694 | +221.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,102 | €21,796 | +€15,694 | +257.2% |
| Distributable reserves | 133 | €6,102 | €21,796 | +€15,694 | +257.2% |
| Amounts payable | 17/49 | €20,668 | €10,870 | -€9,798 | -47.4% |
| Amounts payable within one year | 42/48 | €20,668 | €10,870 | -€9,798 | -47.4% |
| Trade debts | 44 | €12,942 | €1,956 | -€10,986 | -84.9% |
| Suppliers | 440/4 | €12,942 | €1,956 | -€10,986 | -84.9% |
| Taxes, remuneration and social security | 45 | €5,940 | €5,796 | -€143 | -2.4% |
| Taxes | 450/3 | €3,940 | €5,746 | +€1,807 | +45.9% |
| Remuneration and social security | 454/9 | €2,000 | €50 | -€1,950 | -97.5% |
| Other amounts payable | 47/48 | €1,787 | €3,118 | +€1,331 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,276 | €7,276 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,093 | €1,162 | -€931 | -44.5% |
| Gross operating margin | 9900 | €20,205 | €31,560 | +€11,355 | +56.2% |
| Operating profit (loss) | 9901 | €10,836 | €23,122 | +€12,286 | +113.4% |
| Financial income | 75/76B | €2 | €127 | +€125 | +5254.0% |
| Recurring financial income | 75 | €2 | €127 | +€125 | +5254.0% |
| Financial charges | 65/66B | €9 | €93 | +€83 | +887.2% |
| Recurring financial charges | 65 | €9 | €93 | +€83 | +887.2% |
| Profit (loss) for the period before taxes | 9903 | €10,829 | €23,156 | +€12,327 | +113.8% |
| Income taxes | 67/77 | €3,061 | €5,796 | +€2,735 | +89.3% |
| Profit (loss) for the period | 9904 | €7,768 | €17,360 | +€9,592 | +123.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,768 | €17,360 | +€9,592 | +123.5% |
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 9 October 2026 via checked.be.