JNM 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.
JNM Consult
Largest movements
- Cash +€23,172
up €23,172 (+105%), from €22,146 to €45,318
mainly Other debts (+€137,552) and Net result for the year (+€77,707)
- Deferred charges and accrued income +€3,410
up €3,410 (+75.8%), from €4,500 to €7,910
- Other debts +€137,552
up €137,552 (+89.2%), from €154,233 to €291,785
- Reserves -€123,102
no longer reported in 2025 (was €123,102)
- Tax, wage and social debts +€14,183
up €14,183 (+216%), from €6,574 to €20,758
- Debts after one year -€4,488
no longer reported in 2025 (was €4,488)
- Gross operating margin +€72,813
up €72,813 (+194%), from €37,590 to €110,403
- Taxes +€19,726
up €19,726 (+263%), from €7,505 to €27,231
- Financial charges +€8,800
up €8,800 (+3,125%), from €282 to €9,082
- Financial income +€4,889
up €4,889 (+162%), from €3,025 to €7,914
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 | €293,840 | €318,031 | +€24,190 | +8.2% |
| Fixed assets | 21/28 | €11,510 | €8,359 | -€3,150 | -27.4% |
| Tangible fixed assets | 22/27 | €9,010 | €5,859 | -€3,150 | -35.0% |
| Furniture and vehicles | 24 | €7,685 | €4,685 | -€3,000 | -39.0% |
| Other tangible fixed assets | 26 | €1,325 | €1,174 | -€150 | -11.4% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €282,331 | €309,671 | +€27,341 | +9.7% |
| Amounts receivable within one year | 40/41 | €255,685 | €256,444 | +€759 | +0.3% |
| Trade receivables | 40 | €40 | - | -€40 | |
| Other amounts receivable | 41 | €255,645 | €256,444 | +€799 | +0.3% |
| Cash at bank and in hand | 54/58 | €22,146 | €45,318 | +€23,172 | +105% |
| Deferred charges and accrued income | 490/1 | €4,500 | €7,910 | +€3,410 | +75.8% |
| Total equity and liabilities | 10/49 | €293,840 | €318,031 | +€24,190 | +8.2% |
| Equity | 10/15 | €124,102 | €1,000 | -€123,102 | -99.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €123,102 | - | -€123,102 | |
| Distributable reserves | 133 | €123,102 | - | -€123,102 | |
| Amounts payable | 17/49 | €169,739 | €317,031 | +€147,292 | +86.8% |
| Amounts payable after more than one year | 17 | €4,488 | - | -€4,488 | |
| Financial debts | 170/4 | €4,488 | - | -€4,488 | |
| Amounts payable within one year | 42/48 | €165,251 | €317,031 | +€151,780 | +91.8% |
| Current portion of amounts payable after more than one year | 42 | €4,444 | €4,488 | +€44 | +1.0% |
| Taxes, remuneration and social security | 45 | €6,574 | €20,758 | +€14,183 | +216% |
| Taxes | 450/3 | €6,574 | €20,758 | +€14,183 | +216% |
| Other amounts payable | 47/48 | €154,233 | €291,785 | +€137,552 | +89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,635 | €3,150 | -€485 | -13.3% |
| Other operating charges | 640/8 | €1,270 | €1,146 | -€124 | -9.8% |
| Gross operating margin | 9900 | €37,590 | €110,403 | +€72,813 | +194% |
| Operating profit (loss) | 9901 | €32,684 | €106,107 | +€73,422 | +225% |
| Financial income | 75/76B | €3,025 | €7,914 | +€4,889 | +162% |
| Recurring financial income | 75 | €3,025 | €7,914 | +€4,889 | +162% |
| Financial charges | 65/66B | €282 | €9,082 | +€8,800 | +3,125% |
| Recurring financial charges | 65 | €282 | €9,082 | +€8,800 | +3,125% |
| Profit (loss) for the period before taxes | 9903 | €35,428 | €104,938 | +€69,511 | +196% |
| Income taxes | 67/77 | €7,505 | €27,231 | +€19,726 | +263% |
| Profit (loss) for the period | 9904 | €27,922 | €77,707 | +€49,785 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €27,922 | €77,707 | +€49,785 | +178% |
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 26 October 2026 via checked.be.