JMT 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.
JMT CONSULTING
Largest movements
- Tangible fixed assets +€28,385
new in 2025: €28,385
- Receivables within one year -€17,741
down €17,741 (-62.7%), from €28,295 to €10,554
of which Trade receivables: -€15,458
- Cash +€11,706
up €11,706 (+5,281%), from €222 to €11,928
mainly Net result for the year (+€28,857) and Receivables within one year (+€17,741)
- Deferred charges and accrued income +€4,652
new in 2025: €4,652
- Reserves +€28,857
up €28,857 (+508%), from €5,679 to €34,536
- Trade debts -€16,951
down €16,951 (-84.9%), from €19,961 to €3,010
- Other debts +€10,961
new in 2025: €10,961
- Tax, wage and social debts +€4,135
up €4,135 (+220%), from €1,876 to €6,011
- Gross operating margin +€30,609
up €30,609 (+494%), from €6,201 to €36,810
- Depreciation +€3,737
new in 2025: €3,737
- Taxes +€3,567
up €3,567 (+628%), from €568 to €4,135
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 | €28,516 | €55,518 | +€27,002 | +94.7% |
| Fixed assets | 21/28 | - | €28,385 | +€28,385 | |
| Tangible fixed assets | 22/27 | - | €28,385 | +€28,385 | |
| Furniture and vehicles | 24 | - | €28,385 | +€28,385 | |
| Current assets | 29/58 | €28,516 | €27,134 | -€1,383 | -4.8% |
| Amounts receivable within one year | 40/41 | €28,295 | €10,554 | -€17,741 | -62.7% |
| Trade receivables | 40 | €22,663 | €7,205 | -€15,458 | -68.2% |
| Other amounts receivable | 41 | €5,631 | €3,349 | -€2,283 | -40.5% |
| Cash at bank and in hand | 54/58 | €222 | €11,928 | +€11,706 | +5,281% |
| Deferred charges and accrued income | 490/1 | - | €4,652 | +€4,652 | |
| Total equity and liabilities | 10/49 | €28,516 | €55,518 | +€27,002 | +94.7% |
| Equity | 10/15 | €6,679 | €35,536 | +€28,857 | +432% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,679 | €34,536 | +€28,857 | +508% |
| Distributable reserves | 133 | €5,679 | €34,536 | +€28,857 | +508% |
| Amounts payable | 17/49 | €21,837 | €19,982 | -€1,855 | -8.5% |
| Amounts payable within one year | 42/48 | €21,837 | €19,982 | -€1,855 | -8.5% |
| Trade debts | 44 | €19,961 | €3,010 | -€16,951 | -84.9% |
| Suppliers | 440/4 | €19,961 | €3,010 | -€16,951 | -84.9% |
| Taxes, remuneration and social security | 45 | €1,876 | €6,011 | +€4,135 | +220% |
| Taxes | 450/3 | €1,876 | €6,011 | +€4,135 | +220% |
| Other amounts payable | 47/48 | - | €10,961 | +€10,961 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,737 | +€3,737 | |
| Gross operating margin | 9900 | €6,201 | €36,810 | +€30,609 | +494% |
| Operating profit (loss) | 9901 | €6,201 | €33,073 | +€26,872 | +433% |
| Financial income | 75/76B | €120 | - | -€120 | |
| Recurring financial income | 75 | €120 | - | -€120 | |
| Financial charges | 65/66B | €74 | €81 | +€7 | +9.6% |
| Recurring financial charges | 65 | €74 | €81 | +€7 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €6,247 | €32,992 | +€26,746 | +428% |
| Income taxes | 67/77 | €568 | €4,135 | +€3,567 | +628% |
| Profit (loss) for the period | 9904 | €5,679 | €28,857 | +€23,178 | +408% |
| Profit (loss) for the period to be appropriated | 9905 | €5,679 | €28,857 | +€23,178 | +408% |
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 27 October 2026 via checked.be.