JMMJ Consulting: what changed
What changed
JMMJ Consulting
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€80,947
2024 · €55,811+€25,136
Equity
€327,168
2024 · €246,221+€80,947
Cash
€312,526
2024 · €227,733+€84,793
Balance sheet total
€651,045
2024 · €604,002+€47,043
Largest movements
Assets
- Cash +€84,793
up €84,793 (+37.2%), from €227,733 to €312,526
mainly Net result for the year (+€80,947) and Receivables within one year (+€32,867)
- Receivables within one year -€32,867
down €32,867 (-47.6%), from €69,075 to €36,208
of which Other amounts receivable: -€25,819
Equity and liabilities
- Reserves +€80,947
up €80,947 (+35.6%), from €227,621 to €308,568
- Debts after one year -€25,000
down €25,000 (-36.4%), from €68,750 to €43,750
Income statement
- Gross operating margin +€26,230
up €26,230 (+26.8%), from €97,877 to €124,106
- Taxes +€10,587
up €10,587 (+37.2%), from €28,494 to €39,081
- Depreciation -€9,872
down €9,872 (-71.5%), from €13,811 to €3,939
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€55,811
Gross operating margin
+€26,230
Depreciation
+€9,872
Other operating charges
-€223
Financial income
-€253
Financial charges
+€98
Taxes
-€10,587
Result 2025
€80,947
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€112,046
Investment
+€944
Financing
-€28,198
Cash 2024
€227,733
From operations (derived)
+€112,046
Net result for the year
+€80,947
Depreciation
+€3,939
Receivables within one year
+€32,867
Trade debts
+€451
Tax, wage and social debts
-€2,654
Other debts
-€3,503
Investment (derived)
+€944
Investment in fixed assets (net)
+€944
Financing
-€28,198
Debts after one year
-€25,000
Current portion of long-term debt
-€3,198
Cash 2025
€312,526
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €604,002 | €651,045 | +€47,043 | +7.8% |
| Fixed assets | 21/28 | €307,194 | €302,311 | -€4,883 | -1.6% |
| Tangible fixed assets | 22/27 | €7,194 | €2,311 | -€4,883 | -67.9% |
| Plant, machinery and equipment | 23 | €1,659 | €2,311 | +€652 | +39.3% |
| Furniture and vehicles | 24 | €5,535 | €0 | -€5,535 | -100% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €296,808 | €348,734 | +€51,926 | +17.5% |
| Amounts receivable within one year | 40/41 | €69,075 | €36,208 | -€32,867 | -47.6% |
| Trade receivables | 40 | €43,256 | €36,208 | -€7,048 | -16.3% |
| Other amounts receivable | 41 | €25,819 | €0 | -€25,819 | -100% |
| Cash at bank and in hand | 54/58 | €227,733 | €312,526 | +€84,793 | +37.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €604,002 | €651,045 | +€47,043 | +7.8% |
| Equity | 10/15 | €246,221 | €327,168 | +€80,947 | +32.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €227,621 | €308,568 | +€80,947 | +35.6% |
| Distributable reserves | 133 | €227,621 | €308,568 | +€80,947 | +35.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €357,781 | €323,877 | -€33,904 | -9.5% |
| Amounts payable after more than one year | 17 | €68,750 | €43,750 | -€25,000 | -36.4% |
| Financial debts | 170/4 | €68,750 | €43,750 | -€25,000 | -36.4% |
| Amounts payable within one year | 42/48 | €289,031 | €280,127 | -€8,904 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €28,198 | €25,000 | -€3,198 | -11.3% |
| Trade debts | 44 | €2,062 | €2,513 | +€451 | +21.9% |
| Suppliers | 440/4 | €2,062 | €2,513 | +€451 | +21.9% |
| Taxes, remuneration and social security | 45 | €19,228 | €16,574 | -€2,654 | -13.8% |
| Taxes | 450/3 | €19,228 | €16,574 | -€2,654 | -13.8% |
| Other amounts payable | 47/48 | €239,543 | €236,040 | -€3,503 | -1.5% |
| Non-recurring operating income | 76A | - | €12,164 | +€12,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,811 | €3,939 | -€9,872 | -71.5% |
| Other operating charges | 640/8 | €574 | €797 | +€223 | +38.8% |
| Gross operating margin | 9900 | €97,877 | €124,106 | +€26,230 | +26.8% |
| Operating profit (loss) | 9901 | €83,492 | €119,371 | +€35,879 | +43.0% |
| Financial income | 75/76B | €1,176 | €923 | -€253 | -21.5% |
| Recurring financial income | 75 | €1,176 | €923 | -€253 | -21.5% |
| Financial charges | 65/66B | €363 | €266 | -€98 | -26.9% |
| Recurring financial charges | 65 | €363 | €266 | -€98 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €84,305 | €120,028 | +€35,723 | +42.4% |
| Income taxes | 67/77 | €28,494 | €39,081 | +€10,587 | +37.2% |
| Profit (loss) for the period | 9904 | €55,811 | €80,947 | +€25,136 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €55,811 | €80,947 | +€25,136 | +45.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.