JMV 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.
JMV CONSULTING
Largest movements
- Tangible fixed assets +€6,230
up €6,230 (+115%), from €5,397 to €11,627
- Cash +€5,677
up €5,677 (+4.7%), from €121,216 to €126,893
mainly Net result for the year (+€114,406) and Other debts (+€16,288)
- Receivables within one year -€2,598
down €2,598 (-72.0%), from €3,606 to €1,009
of which Trade receivables: -€2,939
- Other debts +€16,288
up €16,288 (+19.2%), from €85,000 to €101,288
- Reserves -€4,756
down €4,756 (-100%), from €4,756 to €0
- Tax, wage and social debts -€4,009
down €4,009 (-11.5%), from €34,812 to €30,803
- Gross operating margin +€23,343
up €23,343 (+17.0%), from €137,402 to €160,746
- Depreciation +€5,890
up €5,890 (+159%), from €3,702 to €9,592
- Taxes +€3,527
up €3,527 (+11.2%), from €31,504 to €35,031
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 | €131,672 | €140,451 | +€8,780 | +6.7% |
| Fixed assets | 21/28 | €5,397 | €11,627 | +€6,230 | +115% |
| Tangible fixed assets | 22/27 | €5,397 | €11,627 | +€6,230 | +115% |
| Furniture and vehicles | 24 | €5,397 | €11,627 | +€6,230 | +115% |
| Current assets | 29/58 | €126,275 | €128,824 | +€2,550 | +2.0% |
| Amounts receivable within one year | 40/41 | €3,606 | €1,009 | -€2,598 | -72.0% |
| Trade receivables | 40 | €2,939 | €0 | -€2,939 | -100% |
| Other amounts receivable | 41 | €668 | €1,009 | +€341 | +51.1% |
| Cash at bank and in hand | 54/58 | €121,216 | €126,893 | +€5,677 | +4.7% |
| Deferred charges and accrued income | 490/1 | €1,452 | €922 | -€529 | -36.5% |
| Total equity and liabilities | 10/49 | €131,672 | €140,451 | +€8,780 | +6.7% |
| Equity | 10/15 | €7,256 | €2,500 | -€4,756 | -65.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €4,756 | €0 | -€4,756 | -100% |
| Distributable reserves | 133 | €4,756 | €0 | -€4,756 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,415 | €137,951 | +€13,536 | +10.9% |
| Amounts payable within one year | 42/48 | €124,415 | €137,951 | +€13,536 | +10.9% |
| Financial debts | 43 | €2,126 | €2,559 | +€433 | +20.3% |
| Credit institutions | 430/8 | €2,126 | €2,559 | +€433 | +20.3% |
| Trade debts | 44 | €2,477 | €3,302 | +€825 | +33.3% |
| Suppliers | 440/4 | €2,477 | €3,302 | +€825 | +33.3% |
| Taxes, remuneration and social security | 45 | €34,812 | €30,803 | -€4,009 | -11.5% |
| Taxes | 450/3 | €34,812 | €30,803 | -€4,009 | -11.5% |
| Other amounts payable | 47/48 | €85,000 | €101,288 | +€16,288 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,702 | €9,592 | +€5,890 | +159% |
| Other operating charges | 640/8 | €1,178 | €1,451 | +€272 | +23.1% |
| Gross operating margin | 9900 | €137,402 | €160,746 | +€23,343 | +17.0% |
| Operating profit (loss) | 9901 | €132,522 | €149,703 | +€17,181 | +13.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €783 | €267 | -€516 | -65.9% |
| Recurring financial charges | 65 | €783 | €267 | -€516 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €131,739 | €149,436 | +€17,697 | +13.4% |
| Income taxes | 67/77 | €31,504 | €35,031 | +€3,527 | +11.2% |
| Profit (loss) for the period | 9904 | €100,236 | €114,406 | +€14,170 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €100,236 | €114,406 | +€14,170 | +14.1% |
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 16 October 2026 via checked.be.