A.J.T. 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.
A.J.T. CONSULT
Largest movements
- Receivables within one year +€7,035
up €7,035 (+25.8%), from €27,258 to €34,292
of which Other amounts receivable: +€7,876
- Cash +€5,156
up €5,156 (+49.2%), from €10,484 to €15,640
mainly Net result for the year (+€28,152) and Tax, wage and social debts (+€14,252)
- Deferred charges and accrued income -€3,778
down €3,778 (-42.7%), from €8,847 to €5,069
- Tax, wage and social debts +€14,252
up €14,252 (+55.6%), from €25,651 to €39,903
- Short-term financial debts -€6,032
down €6,032 (-64.3%), from €9,377 to €3,345
- Trade debts +€554
up €554 (+30.1%), from €1,839 to €2,393
- Financial charges -€1,143
down €1,143 (-33.7%), from €3,389 to €2,246
- Gross operating margin +€877
up €877 (+2.0%), from €44,409 to €45,286
- Other operating charges +€634
up €634 (+300%), from €211 to €845
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 | €46,588 | €55,001 | +€8,413 | +18.1% |
| Current assets | 29/58 | €46,588 | €55,001 | +€8,413 | +18.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €27,258 | €34,292 | +€7,035 | +25.8% |
| Trade receivables | 40 | €2,509 | €1,668 | -€841 | -33.5% |
| Other amounts receivable | 41 | €24,749 | €32,625 | +€7,876 | +31.8% |
| Cash at bank and in hand | 54/58 | €10,484 | €15,640 | +€5,156 | +49.2% |
| Deferred charges and accrued income | 490/1 | €8,847 | €5,069 | -€3,778 | -42.7% |
| Total equity and liabilities | 10/49 | €46,588 | €55,001 | +€8,413 | +18.1% |
| Equity | 10/15 | €8,060 | €8,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,528 | €46,941 | +€8,413 | +21.8% |
| Amounts payable within one year | 42/48 | €37,228 | €45,640 | +€8,413 | +22.6% |
| Financial debts | 43 | €9,377 | €3,345 | -€6,032 | -64.3% |
| Other loans | 439 | €9,377 | €3,345 | -€6,032 | -64.3% |
| Trade debts | 44 | €1,839 | €2,393 | +€554 | +30.1% |
| Suppliers | 440/4 | €1,839 | €2,393 | +€554 | +30.1% |
| Advances received on contracts in progress | 46 | €360 | €0 | -€360 | -100% |
| Taxes, remuneration and social security | 45 | €25,651 | €39,903 | +€14,252 | +55.6% |
| Taxes | 450/3 | €25,651 | €39,903 | +€14,252 | +55.6% |
| Accrued charges and deferred income | 492/3 | €1,301 | €1,301 | = | 0.0% |
| Other operating charges | 640/8 | €211 | €845 | +€634 | +300% |
| Gross operating margin | 9900 | €44,409 | €45,286 | +€877 | +2.0% |
| Operating profit (loss) | 9901 | €44,198 | €44,441 | +€243 | +0.5% |
| Financial income | 75/76B | €69 | €29 | -€40 | -57.7% |
| Recurring financial income | 75 | €69 | €29 | -€40 | -57.7% |
| Financial charges | 65/66B | €3,389 | €2,246 | -€1,143 | -33.7% |
| Recurring financial charges | 65 | €3,389 | €2,246 | -€1,143 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €40,878 | €42,224 | +€1,346 | +3.3% |
| Income taxes | 67/77 | €13,724 | €14,072 | +€349 | +2.5% |
| Profit (loss) for the period | 9904 | €27,155 | €28,152 | +€997 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,155 | €28,152 | +€997 | +3.7% |
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 30 October 2026 via checked.be.