JMS 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.
JMS Consulting
Largest movements
- Cash -€15,213
down €15,213 (-30.0%), from €50,780 to €35,566
mainly Contributions, distributions and other (-€60,640) and Debts after one year (-€6,445)
- Tangible fixed assets -€9,402
down €9,402 (-21.3%), from €44,206 to €34,804
of which Furniture and vehicles: -€6,144
- Receivables within one year +€3,759
up €3,759 (+19.4%), from €19,360 to €23,119
of which Other amounts receivable: +€3,759
- Reserves -€51,894
down €51,894 (-41.4%), from €125,291 to €73,397
- Other debts +€28,216
up €28,216 (+3,044%), from €927 to €29,143
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Debts after one year -€6,445
down €6,445 (-26.0%), from €24,807 to €18,361
- Tax, wage and social debts -€3,067
down €3,067 (-77.3%), from €3,966 to €899
of which Taxes: -€3,067
- Gross operating margin -€13,180
down €13,180 (-22.6%), from €58,310 to €45,129
- Depreciation +€4,414
up €4,414 (+68.9%), from €6,407 to €10,821
- Taxes -€3,332
down €3,332 (-24.1%), from €13,825 to €10,492
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 | €170,346 | €150,023 | -€20,323 | -11.9% |
| Fixed assets | 21/28 | €44,206 | €34,804 | -€9,402 | -21.3% |
| Tangible fixed assets | 22/27 | €44,206 | €34,804 | -€9,402 | -21.3% |
| Plant, machinery and equipment | 23 | €3,094 | €2,200 | -€894 | -28.9% |
| Furniture and vehicles | 24 | €32,908 | €26,763 | -€6,144 | -18.7% |
| Other tangible fixed assets | 26 | €8,204 | €5,840 | -€2,364 | -28.8% |
| Current assets | 29/58 | €126,140 | €115,219 | -€10,921 | -8.7% |
| Amounts receivable after more than one year | 29 | €56,000 | €56,000 | = | 0.0% |
| Other amounts receivable | 291 | €56,000 | €56,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €19,360 | €23,119 | +€3,759 | +19.4% |
| Trade receivables | 40 | €19,360 | €19,360 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €3,759 | +€3,759 | |
| Cash at bank and in hand | 54/58 | €50,780 | €35,566 | -€15,213 | -30.0% |
| Deferred charges and accrued income | 490/1 | €0 | €534 | +€534 | |
| Total equity and liabilities | 10/49 | €170,346 | €150,023 | -€20,323 | -11.9% |
| Equity | 10/15 | €131,491 | €91,997 | -€39,494 | -30.0% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €125,291 | €73,397 | -€51,894 | -41.4% |
| Distributable reserves | 133 | €125,291 | €73,397 | -€51,894 | -41.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,855 | €58,026 | +€19,171 | +49.3% |
| Amounts payable after more than one year | 17 | €24,807 | €18,361 | -€6,445 | -26.0% |
| Financial debts | 170/4 | €24,807 | €18,361 | -€6,445 | -26.0% |
| Amounts payable within one year | 42/48 | €14,048 | €39,665 | +€25,617 | +182% |
| Current portion of amounts payable after more than one year | 42 | €6,218 | €6,445 | +€227 | +3.7% |
| Trade debts | 44 | €2,936 | €3,177 | +€241 | +8.2% |
| Suppliers | 440/4 | €2,936 | €3,177 | +€241 | +8.2% |
| Taxes, remuneration and social security | 45 | €3,966 | €899 | -€3,067 | -77.3% |
| Taxes | 450/3 | €3,966 | €899 | -€3,067 | -77.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €927 | €29,143 | +€28,216 | +3,044% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,407 | €10,821 | +€4,414 | +68.9% |
| Other operating charges | 640/8 | €3,795 | €3,424 | -€371 | -9.8% |
| Gross operating margin | 9900 | €58,310 | €45,129 | -€13,180 | -22.6% |
| Operating profit (loss) | 9901 | €48,107 | €30,885 | -€17,223 | -35.8% |
| Financial income | 75/76B | €2,132 | €1,874 | -€257 | -12.1% |
| Recurring financial income | 75 | €2,132 | €1,874 | -€257 | -12.1% |
| Financial charges | 65/66B | €1,304 | €1,121 | -€183 | -14.0% |
| Recurring financial charges | 65 | €1,304 | €1,121 | -€183 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €48,935 | €31,638 | -€17,297 | -35.3% |
| Income taxes | 67/77 | €13,825 | €10,492 | -€3,332 | -24.1% |
| Profit (loss) for the period | 9904 | €35,110 | €21,146 | -€13,965 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,110 | €21,146 | -€13,965 | -39.8% |
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 20 October 2026 via checked.be.