JMP 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.
JMP CONSULT
Largest movements
- Cash +€49,821
up €49,821 (+83.3%), from €59,784 to €109,606
mainly Net result for the year (+€42,039) and Tax, wage and social debts (+€5,742)
- Receivables within one year +€2,181
up €2,181 (+3,638%), from €60 to €2,241
of which Other amounts receivable: +€2,000
- Profit (loss) carried forward +€42,039
up €42,039 (+129%), from €32,711 to €74,751
- Tax, wage and social debts +€5,742
up €5,742 (+21.6%), from €26,559 to €32,301
- Trade debts +€3,716
new in 2025: €3,716
- Gross operating margin +€13,650
up €13,650 (+33.2%), from €41,062 to €54,712
- Taxes +€3,444
up €3,444 (+41.8%), from €8,245 to €11,689
- Financial charges +€579
up €579 (+7,241%), from €8 to €587
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 | €62,271 | €113,768 | +€51,497 | +82.7% |
| Formation expenses | 20 | €2,427 | €1,922 | -€505 | -20.8% |
| Current assets | 29/58 | €59,844 | €111,846 | +€52,002 | +86.9% |
| Amounts receivable within one year | 40/41 | €60 | €2,241 | +€2,181 | +3,638% |
| Trade receivables | 40 | - | €180 | +€180 | |
| Other amounts receivable | 41 | €60 | €2,060 | +€2,000 | +3,337% |
| Cash at bank and in hand | 54/58 | €59,784 | €109,606 | +€49,821 | +83.3% |
| Total equity and liabilities | 10/49 | €62,271 | €113,768 | +€51,497 | +82.7% |
| Equity | 10/15 | €35,711 | €77,751 | +€42,039 | +118% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,711 | €74,751 | +€42,039 | +129% |
| Amounts payable | 17/49 | €26,559 | €36,017 | +€9,458 | +35.6% |
| Amounts payable within one year | 42/48 | €26,559 | €36,017 | +€9,458 | +35.6% |
| Trade debts | 44 | - | €3,716 | +€3,716 | |
| Suppliers | 440/4 | - | €3,716 | +€3,716 | |
| Taxes, remuneration and social security | 45 | €26,559 | €32,301 | +€5,742 | +21.6% |
| Taxes | 450/3 | €26,559 | €32,301 | +€5,742 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €505 | +€408 | +420% |
| Gross operating margin | 9900 | €41,062 | €54,712 | +€13,650 | +33.2% |
| Operating profit (loss) | 9901 | €40,965 | €54,207 | +€13,242 | +32.3% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €8 | €587 | +€579 | +7,241% |
| Recurring financial charges | 65 | €8 | €587 | +€579 | +7,241% |
| Profit (loss) for the period before taxes | 9903 | €40,957 | €53,728 | +€12,772 | +31.2% |
| Income taxes | 67/77 | €8,245 | €11,689 | +€3,444 | +41.8% |
| Profit (loss) for the period | 9904 | €32,711 | €42,039 | +€9,328 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,711 | €42,039 | +€9,328 | +28.5% |
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 19 October 2026 via checked.be.