JML CONSULT: what changed
What changed
JML CONSULT
NACE 68.322, Real estate appraisal on a fee or contract basis
filed annual accounts (NBB)
Net result for the year
-€11,705
2024 · -€39,368+€27,664
Equity
-€18,849
2024 · -€7,145-€11,705
Cash
€2,814
2024 · €3,077-€263
Balance sheet total
€15,461
2024 · €34,448-€18,987
Largest movements
Assets
- Tangible fixed assets -€18,566
down €18,566 (-83.9%), from €22,134 to €3,568
of which Furniture and vehicles: -€18,381
Equity and liabilities
- Profit (loss) carried forward -€11,705
down €11,705 (-30.3%), from -€38,624 to -€50,328
- Current portion of long-term debt -€8,385
down €8,385 (-82.9%), from €10,112 to €1,727
- Other debts +€3,031
up €3,031 (+13.2%), from €23,034 to €26,064
- Debts after one year -€1,727
no longer reported in 2025 (was €1,727)
- Tax, wage and social debts -€479
down €479 (-16.8%), from €2,854 to €2,375
Income statement
- Gross operating margin +€23,368
up €23,368, from -€15,093 to €8,275
- Depreciation -€3,878
down €3,878 (-17.3%), from €22,444 to €18,566
- Financial charges -€418
down €418 (-47.9%), from €873 to €455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€39,368
Gross operating margin
+€23,368
Depreciation
+€3,878
Other operating charges
-€0
Financial income
+€1
Financial charges
+€418
Taxes
-€1
Result 2025
-€11,705
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,849
Investment
€0
Financing
-€10,112
Cash 2024
€3,077
From operations (derived)
+€9,849
Net result for the year
-€11,705
Depreciation
+€18,566
Receivables within one year
+€267
Deferred charges and accrued income
-€109
Trade debts
+€278
Tax, wage and social debts
-€479
Other debts
+€3,031
Financing
-€10,112
Debts after one year
-€1,727
Current portion of long-term debt
-€8,385
Cash 2025
€2,814
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,448 | €15,461 | -€18,987 | -55.1% |
| Fixed assets | 21/28 | €22,318 | €3,752 | -€18,566 | -83.2% |
| Tangible fixed assets | 22/27 | €22,134 | €3,568 | -€18,566 | -83.9% |
| Plant, machinery and equipment | 23 | €1,551 | €1,366 | -€185 | -11.9% |
| Furniture and vehicles | 24 | €20,583 | €2,202 | -€18,381 | -89.3% |
| Financial fixed assets | 28 | €184 | €184 | = | 0.0% |
| Current assets | 29/58 | €12,131 | €11,709 | -€421 | -3.5% |
| Amounts receivable within one year | 40/41 | €7,344 | €7,077 | -€267 | -3.6% |
| Trade receivables | 40 | €6,111 | €7,077 | +€966 | +15.8% |
| Other amounts receivable | 41 | €1,233 | - | -€1,233 | |
| Cash at bank and in hand | 54/58 | €3,077 | €2,814 | -€263 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €1,819 | +€109 | +6.4% |
| Total equity and liabilities | 10/49 | €34,448 | €15,461 | -€18,987 | -55.1% |
| Equity | 10/15 | -€7,145 | -€18,849 | -€11,705 | -164% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,079 | €19,079 | = | 0.0% |
| Non-distributable reserves | 130/1 | €226 | €226 | = | 0.0% |
| Reserves not available under the articles | 1311 | €226 | €226 | = | 0.0% |
| Distributable reserves | 133 | €18,853 | €18,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,624 | -€50,328 | -€11,705 | -30.3% |
| Amounts payable | 17/49 | €41,593 | €34,310 | -€7,283 | -17.5% |
| Amounts payable after more than one year | 17 | €1,727 | - | -€1,727 | |
| Financial debts | 170/4 | €1,727 | - | -€1,727 | |
| Amounts payable within one year | 42/48 | €39,866 | €34,310 | -€5,556 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €10,112 | €1,727 | -€8,385 | -82.9% |
| Trade debts | 44 | €3,866 | €4,144 | +€278 | +7.2% |
| Suppliers | 440/4 | €3,866 | €4,144 | +€278 | +7.2% |
| Taxes, remuneration and social security | 45 | €2,854 | €2,375 | -€479 | -16.8% |
| Taxes | 450/3 | €2,854 | €2,375 | -€479 | -16.8% |
| Other amounts payable | 47/48 | €23,034 | €26,064 | +€3,031 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,444 | €18,566 | -€3,878 | -17.3% |
| Other operating charges | 640/8 | €820 | €820 | +€0 | 0.0% |
| Gross operating margin | 9900 | -€15,093 | €8,275 | +€23,368 | |
| Operating profit (loss) | 9901 | -€38,358 | -€11,112 | +€27,246 | +71.0% |
| Financial income | 75/76B | €2 | €4 | +€1 | +73.0% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +73.0% |
| Financial charges | 65/66B | €873 | €455 | -€418 | -47.9% |
| Recurring financial charges | 65 | €873 | €455 | -€418 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€39,229 | -€11,564 | +€27,665 | +70.5% |
| Income taxes | 67/77 | €139 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€39,368 | -€11,705 | +€27,664 | +70.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,368 | -€11,705 | +€27,664 | +70.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.