NJM CONSEILS: 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.
NJM CONSEILS
Largest movements
- Intangible fixed assets -€313,370
down €313,370 (-13.1%), from €2.4m to €2.1m
- Deferred charges and accrued income +€159,972
up €159,972 (+27.4%), from €584,046 to €744,017
- Profit (loss) carried forward +€444,470
up €444,470 (+166.5%), from €266,873 to €711,343
- Short-term financial debts -€359,419
down €359,419 (-100.0%), from €359,419 to €0
- Debts after one year -€217,245
down €217,245 (-11.7%), from €1.9m to €1.6m
- Tax, wage and social debts +€104,286
up €104,286 (+58.0%), from €179,722 to €284,008
of which Taxes: +€115,818
- Other debts -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Gross operating margin +€385,174
up €385,174 (+25.1%), from €1.5m to €1.9m
- Taxes +€117,799
up €117,799 (+220.1%), from €53,511 to €171,310
- Staff costs +€34,294
up €34,294 (+4.2%), from €824,777 to €859,070
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 | €3,013,777 | €2,897,391 | -€116,386 | -3.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,429,731 | €2,139,660 | -€290,071 | -11.9% |
| Intangible fixed assets | 21 | €2,395,792 | €2,082,421 | -€313,370 | -13.1% |
| Tangible fixed assets | 22/27 | €33,940 | €57,114 | +€23,175 | +68.3% |
| Furniture and vehicles | 24 | €33,940 | €57,114 | +€23,175 | +68.3% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €584,046 | €757,730 | +€173,685 | +29.7% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | - | €13,713 | +€13,713 | |
| Deferred charges and accrued income | 490/1 | €584,046 | €744,017 | +€159,972 | +27.4% |
| Total equity and liabilities | 10/49 | €3,013,777 | €2,897,391 | -€116,386 | -3.9% |
| Equity | 10/15 | €276,873 | €721,343 | +€444,470 | +160.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,873 | €711,343 | +€444,470 | +166.5% |
| Amounts payable | 17/49 | €2,736,904 | €2,176,048 | -€560,856 | -20.5% |
| Amounts payable after more than one year | 17 | €1,856,013 | €1,638,768 | -€217,245 | -11.7% |
| Financial debts | 170/4 | €1,856,013 | €1,638,768 | -€217,245 | -11.7% |
| Amounts payable within one year | 42/48 | €877,866 | €536,924 | -€340,942 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €231,116 | €246,719 | +€15,602 | +6.8% |
| Financial debts | 43 | €359,419 | €0 | -€359,419 | -100.0% |
| Credit institutions | 430/8 | €359,419 | €0 | -€359,419 | -100.0% |
| Trade debts | 44 | €7,610 | €6,198 | -€1,412 | -18.6% |
| Suppliers | 440/4 | €7,610 | €6,198 | -€1,412 | -18.6% |
| Taxes, remuneration and social security | 45 | €179,722 | €284,008 | +€104,286 | +58.0% |
| Taxes | 450/3 | €76,096 | €191,915 | +€115,818 | +152.2% |
| Remuneration and social security | 454/9 | €103,625 | €92,093 | -€11,532 | -11.1% |
| Other amounts payable | 47/48 | €100,000 | €0 | -€100,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,024 | €356 | -€2,668 | -88.2% |
| Remuneration, social security and pensions | 62 | €824,777 | €859,070 | +€34,294 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321,719 | €335,385 | +€13,667 | +4.2% |
| Other operating charges | 640/8 | €13,103 | €25,926 | +€12,823 | +97.9% |
| Gross operating margin | 9900 | €1,535,773 | €1,920,948 | +€385,174 | +25.1% |
| Operating profit (loss) | 9901 | €376,175 | €700,565 | +€324,391 | +86.2% |
| Financial income | 75/76B | - | €151 | +€151 | |
| Recurring financial income | 75 | - | €151 | +€151 | |
| Financial charges | 65/66B | €102,919 | €84,936 | -€17,983 | -17.5% |
| Recurring financial charges | 65 | €102,919 | €84,936 | -€17,983 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €273,255 | €615,780 | +€342,525 | +125.3% |
| Income taxes | 67/77 | €53,511 | €171,310 | +€117,799 | +220.1% |
| Profit (loss) for the period | 9904 | €219,744 | €444,470 | +€224,726 | +102.3% |
| Profit (loss) for the period to be appropriated | 9905 | €219,744 | €444,470 | +€224,726 | +102.3% |
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 11 October 2026 via checked.be.