JML 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.
JML CONSULT
Largest movements
- Tangible fixed assets -€18,566
down €18,566 (-83.9%), from €22,134 to €3,568
of which Furniture and vehicles: -€18,381
- Profit (loss) carried forward -€11,705
down €11,705 (-30.3%), from -€38,624 to -€50,328
- Current portion of long-term debt -€8,385
down €8,385 (-82.9%), from €10,112 to €1,727
- Other debts +€3,031
up €3,031 (+13.2%), from €23,034 to €26,064
- Debts after one year -€1,727
no longer reported in 2025 (was €1,727)
- Tax, wage and social debts -€479
down €479 (-16.8%), from €2,854 to €2,375
- Gross operating margin +€23,368
up €23,368, from -€15,093 to €8,275
- Depreciation -€3,878
down €3,878 (-17.3%), from €22,444 to €18,566
- Financial charges -€418
down €418 (-47.9%), from €873 to €455
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 | €34,448 | €15,461 | -€18,987 | -55.1% |
| Fixed assets | 21/28 | €22,318 | €3,752 | -€18,566 | -83.2% |
| Tangible fixed assets | 22/27 | €22,134 | €3,568 | -€18,566 | -83.9% |
| Plant, machinery and equipment | 23 | €1,551 | €1,366 | -€185 | -11.9% |
| Furniture and vehicles | 24 | €20,583 | €2,202 | -€18,381 | -89.3% |
| Financial fixed assets | 28 | €184 | €184 | = | 0.0% |
| Current assets | 29/58 | €12,131 | €11,709 | -€421 | -3.5% |
| Amounts receivable within one year | 40/41 | €7,344 | €7,077 | -€267 | -3.6% |
| Trade receivables | 40 | €6,111 | €7,077 | +€966 | +15.8% |
| Other amounts receivable | 41 | €1,233 | - | -€1,233 | |
| Cash at bank and in hand | 54/58 | €3,077 | €2,814 | -€263 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €1,819 | +€109 | +6.4% |
| Total equity and liabilities | 10/49 | €34,448 | €15,461 | -€18,987 | -55.1% |
| Equity | 10/15 | -€7,145 | -€18,849 | -€11,705 | -163.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,079 | €19,079 | = | 0.0% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €226 | €226 | = | 0.0% |
| Distributable reserves | 133 | €18,853 | €18,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,624 | -€50,328 | -€11,705 | -30.3% |
| Amounts payable | 17/49 | €41,593 | €34,310 | -€7,283 | -17.5% |
| Amounts payable after more than one year | 17 | €1,727 | - | -€1,727 | |
| Financial debts | 170/4 | €1,727 | - | -€1,727 | |
| Amounts payable within one year | 42/48 | €39,866 | €34,310 | -€5,556 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €10,112 | €1,727 | -€8,385 | -82.9% |
| Trade debts | 44 | €3,866 | €4,144 | +€278 | +7.2% |
| Suppliers | 440/4 | €3,866 | €4,144 | +€278 | +7.2% |
| Taxes, remuneration and social security | 45 | €2,854 | €2,375 | -€479 | -16.8% |
| Taxes | 450/3 | €2,854 | €2,375 | -€479 | -16.8% |
| Other amounts payable | 47/48 | €23,034 | €26,064 | +€3,031 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,444 | €18,566 | -€3,878 | -17.3% |
| Other operating charges | 640/8 | €820 | €820 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€15,093 | €8,275 | +€23,368 | |
| Operating profit (loss) | 9901 | -€38,358 | -€11,112 | +€27,246 | +71.0% |
| Financial income | 75/76B | €2 | €4 | +€1 | +73.0% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +73.0% |
| Financial charges | 65/66B | €873 | €455 | -€418 | -47.9% |
| Recurring financial charges | 65 | €873 | €455 | -€418 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,229 | -€11,564 | +€27,665 | +70.5% |
| Income taxes | 67/77 | €139 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€39,368 | -€11,705 | +€27,664 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,368 | -€11,705 | +€27,664 | +70.3% |
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 12 October 2026 via checked.be.