JMS 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.
JMS CONSULT
Largest movements
- Financial fixed assets +€117,332
new in 2024: €117,332
- Receivables within one year +€59,654
up €59,654 (+62.3%), from €95,826 to €155,480
of which Other amounts receivable: +€38,676
- Other debts +€140,585
up €140,585 (+6,456%), from €2,178 to €142,762
- Reserves +€29,356
up €29,356 (+57.9%), from €50,739 to €80,095
of which Distributable reserves: +€29,356
- Tax, wage and social debts +€11,563
up €11,563 (+32.3%), from €35,776 to €47,339
- Trade debts -€3,274
down €3,274 (-40.6%), from €8,071 to €4,797
- Gross operating margin -€3,237
down €3,237 (-6.3%), from €51,210 to €47,974
- Other operating charges -€970
down €970 (-42.4%), from €2,286 to €1,316
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 | €115,405 | €293,645 | +€178,240 | +154% |
| Fixed assets | 21/28 | - | €117,332 | +€117,332 | |
| Financial fixed assets | 28 | - | €117,332 | +€117,332 | |
| Current assets | 29/58 | €115,405 | €176,313 | +€60,908 | +52.8% |
| Amounts receivable within one year | 40/41 | €95,826 | €155,480 | +€59,654 | +62.3% |
| Trade receivables | 40 | €95,820 | €116,799 | +€20,978 | +21.9% |
| Other amounts receivable | 41 | €6 | €38,682 | +€38,676 | +701,924% |
| Current investments | 50/53 | €4,600 | €4,600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,698 | €16,233 | +€1,535 | +10.4% |
| Deferred charges and accrued income | 490/1 | €281 | - | -€281 | |
| Total equity and liabilities | 10/49 | €115,405 | €293,645 | +€178,240 | +154% |
| Equity | 10/15 | €69,339 | €98,695 | +€29,356 | +42.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,739 | €80,095 | +€29,356 | +57.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,879 | €78,235 | +€29,356 | +60.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €46,066 | €194,950 | +€148,884 | +323% |
| Amounts payable within one year | 42/48 | €46,024 | €194,898 | +€148,874 | +323% |
| Trade debts | 44 | €8,071 | €4,797 | -€3,274 | -40.6% |
| Suppliers | 440/4 | €8,071 | €4,797 | -€3,274 | -40.6% |
| Taxes, remuneration and social security | 45 | €35,776 | €47,339 | +€11,563 | +32.3% |
| Taxes | 450/3 | €35,776 | €47,339 | +€11,563 | +32.3% |
| Other amounts payable | 47/48 | €2,178 | €142,762 | +€140,585 | +6,456% |
| Accrued charges and deferred income | 492/3 | €42 | €52 | +€10 | +23.6% |
| Non-recurring operating income | 76A | €19,965 | - | -€19,965 | |
| Other operating charges | 640/8 | €2,286 | €1,316 | -€970 | -42.4% |
| Gross operating margin | 9900 | €51,210 | €47,974 | -€3,237 | -6.3% |
| Operating profit (loss) | 9901 | €48,924 | €46,658 | -€2,267 | -4.6% |
| Financial income | 75/76B | - | €383 | +€383 | |
| Recurring financial income | 75 | - | €383 | +€383 | |
| Financial charges | 65/66B | €835 | €860 | +€26 | +3.1% |
| Recurring financial charges | 65 | €646 | €860 | +€214 | +33.1% |
| Non-recurring financial charges | 66B | €188 | - | -€188 | |
| Profit (loss) for the period before taxes | 9903 | €48,089 | €46,180 | -€1,909 | -4.0% |
| Income taxes | 67/77 | €17,101 | €16,824 | -€277 | -1.6% |
| Profit (loss) for the period | 9904 | €30,989 | €29,356 | -€1,633 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,989 | €29,356 | -€1,633 | -5.3% |
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 17 October 2026 via checked.be.