JYM Conseil: what changed
Two fiscal 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.
JYM Conseil
Largest movements
- Receivables after one year -€135,000
no longer reported in 2025 (was €135,000)
- Receivables within one year -€9,527
down €9,527 (-8.7%), from €109,101 to €99,574
of which Other amounts receivable: -€15,963
- Cash -€8,233
down €8,233 (-31.0%), from €26,583 to €18,350
mainly Contributions, distributions and other (-€310,569) and Investment in fixed assets (net) (-€5,603)
- Tangible fixed assets +€4,258
up €4,258 (+236.2%), from €1,803 to €6,061
- Reserves -€219,170
down €219,170 (-87.0%), from €251,787 to €32,617
- Other debts +€72,991
new in 2025: €72,991
- Gross operating margin -€27,180
down €27,180 (-18.3%), from €148,184 to €121,004
- Taxes -€3,643
down €3,643 (-10.0%), from €36,418 to €32,775
- Financial income -€2,293
down €2,293 (-29.2%), from €7,854 to €5,561
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.
Cash bridge derived
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 | €273,412 | €123,985 | -€149,428 | -54.7% |
| Fixed assets | 21/28 | €1,803 | €6,061 | +€4,258 | +236.2% |
| Tangible fixed assets | 22/27 | €1,803 | €6,061 | +€4,258 | +236.2% |
| Furniture and vehicles | 24 | €1,803 | €6,061 | +€4,258 | +236.2% |
| Current assets | 29/58 | €271,610 | €117,923 | -€153,686 | -56.6% |
| Amounts receivable after more than one year | 29 | €135,000 | - | -€135,000 | |
| Other amounts receivable | 291 | €135,000 | - | -€135,000 | |
| Amounts receivable within one year | 40/41 | €109,101 | €99,574 | -€9,527 | -8.7% |
| Trade receivables | 40 | €92,719 | €99,155 | +€6,436 | +6.9% |
| Other amounts receivable | 41 | €16,382 | €419 | -€15,963 | -97.4% |
| Cash at bank and in hand | 54/58 | €26,583 | €18,350 | -€8,233 | -31.0% |
| Deferred charges and accrued income | 490/1 | €926 | - | -€926 | |
| Total equity and liabilities | 10/49 | €273,412 | €123,985 | -€149,428 | -54.7% |
| Equity | 10/15 | €252,787 | €33,617 | -€219,170 | -86.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €251,787 | €32,617 | -€219,170 | -87.0% |
| Distributable reserves | 133 | €251,787 | €32,617 | -€219,170 | -87.0% |
| Amounts payable | 17/49 | €20,626 | €90,368 | +€69,742 | +338.1% |
| Amounts payable within one year | 42/48 | €20,626 | €90,368 | +€69,742 | +338.1% |
| Trade debts | 44 | €1,888 | €1,056 | -€832 | -44.1% |
| Suppliers | 440/4 | €1,888 | €1,056 | -€832 | -44.1% |
| Taxes, remuneration and social security | 45 | €18,737 | €16,321 | -€2,417 | -12.9% |
| Taxes | 450/3 | €18,737 | €16,321 | -€2,417 | -12.9% |
| Other amounts payable | 47/48 | - | €72,991 | +€72,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €1,344 | +€729 | +118.4% |
| Other operating charges | 640/8 | €99 | €400 | +€301 | +305.7% |
| Gross operating margin | 9900 | €148,184 | €121,004 | -€27,180 | -18.3% |
| Operating profit (loss) | 9901 | €147,470 | €119,260 | -€28,210 | -19.1% |
| Financial income | 75/76B | €7,854 | €5,561 | -€2,293 | -29.2% |
| Recurring financial income | 75 | €7,854 | €5,561 | -€2,293 | -29.2% |
| Financial charges | 65/66B | €141 | €646 | +€506 | +359.9% |
| Recurring financial charges | 65 | €141 | €646 | +€506 | +359.9% |
| Profit (loss) for the period before taxes | 9903 | €155,183 | €124,174 | -€31,008 | -20.0% |
| Income taxes | 67/77 | €36,418 | €32,775 | -€3,643 | -10.0% |
| Profit (loss) for the period | 9904 | €118,765 | €91,399 | -€27,366 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €118,765 | €91,399 | -€27,366 | -23.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.