JMP 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.
JMP Consulting
Largest movements
- Cash -€32,450
down €32,450 (-66.0%), from €49,191 to €16,741
mainly Net result for the year (-€20,183) and Tax, wage and social debts (-€15,575)
- Receivables within one year -€5,303
down €5,303 (-73.3%), from €7,238 to €1,935
of which Trade receivables: -€6,116
- Profit (loss) carried forward -€20,183
down €20,183 (-56.3%), from €35,818 to €15,635
- Tax, wage and social debts -€15,575
down €15,575 (-99.2%), from €15,704 to €129
of which Taxes: -€14,275
- Other debts -€2,023
down €2,023 (-100%), from €2,023 to €0
- Gross operating margin -€67,984
down €67,984, from €49,078 to -€18,907
- Taxes -€9,517
down €9,517 (-96.1%), from €9,907 to €390
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,429 | €18,676 | -€37,753 | -66.9% |
| Current assets | 29/58 | €56,429 | €18,676 | -€37,753 | -66.9% |
| Amounts receivable within one year | 40/41 | €7,238 | €1,935 | -€5,303 | -73.3% |
| Trade receivables | 40 | €7,238 | €1,123 | -€6,116 | -84.5% |
| Other amounts receivable | 41 | - | €813 | +€813 | |
| Cash at bank and in hand | 54/58 | €49,191 | €16,741 | -€32,450 | -66.0% |
| Total equity and liabilities | 10/49 | €56,429 | €18,676 | -€37,753 | -66.9% |
| Equity | 10/15 | €36,818 | €16,635 | -€20,183 | -54.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,818 | €15,635 | -€20,183 | -56.3% |
| Amounts payable | 17/49 | €19,611 | €2,041 | -€17,569 | -89.6% |
| Amounts payable within one year | 42/48 | €19,611 | €2,041 | -€17,569 | -89.6% |
| Trade debts | 44 | €1,884 | €1,913 | +€29 | +1.5% |
| Suppliers | 440/4 | €1,884 | €1,913 | +€29 | +1.5% |
| Taxes, remuneration and social security | 45 | €15,704 | €129 | -€15,575 | -99.2% |
| Taxes | 450/3 | €14,404 | €129 | -€14,275 | -99.1% |
| Remuneration and social security | 454/9 | €1,300 | €0 | -€1,300 | -100% |
| Other amounts payable | 47/48 | €2,023 | €0 | -€2,023 | -100% |
| Other operating charges | 640/8 | €352 | €195 | -€157 | -44.6% |
| Non-recurring operating charges | 66A | €2,668 | €0 | -€2,668 | -100% |
| Gross operating margin | 9900 | €49,078 | -€18,907 | -€67,984 | |
| Operating profit (loss) | 9901 | €46,058 | -€19,101 | -€65,160 | |
| Financial income | 75/76B | €5 | €1 | -€4 | -78.2% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -78.2% |
| Financial charges | 65/66B | €338 | €693 | +€355 | +105% |
| Recurring financial charges | 65 | €338 | €693 | +€355 | +105% |
| Profit (loss) for the period before taxes | 9903 | €45,725 | -€19,794 | -€65,519 | |
| Income taxes | 67/77 | €9,907 | €390 | -€9,517 | -96.1% |
| Profit (loss) for the period | 9904 | €35,818 | -€20,183 | -€56,002 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,818 | -€20,183 | -€56,002 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.