AJ CONSEIL: 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.
AJ CONSEIL
Largest movements
- Receivables within one year +€13,700
up €13,700 (+412.8%), from €3,318 to €17,018
of which Other amounts receivable: +€15,026
- Cash -€5,467
down €5,467 (-26.5%), from €20,600 to €15,133
mainly Current portion of long-term debt (-€36,280) and Contributions, distributions and other (-€36,000)
- Current portion of long-term debt -€36,280
down €36,280 (-70.7%), from €51,280 to €15,000
- Other debts +€17,759
up €17,759 (+76.4%), from €23,241 to €41,000
- Trade debts +€15,433
up €15,433 (+1437.8%), from €1,073 to €16,507
- Tax, wage and social debts +€6,231
up €6,231 (+33.1%), from €18,834 to €25,065
of which Taxes: +€5,426
- Financial income -€15,001
down €15,001 (-42.8%), from €35,014 to €20,013
- Gross operating margin +€5,429
up €5,429 (+5.2%), from €103,557 to €108,986
- Taxes -€5,254
down €5,254 (-32.0%), from €16,402 to €11,148
- Staff costs +€4,892
up €4,892 (+7.1%), from €69,011 to €73,904
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 | €525,198 | €533,887 | +€8,689 | +1.7% |
| Fixed assets | 21/28 | €501,279 | €501,735 | +€456 | +0.1% |
| Tangible fixed assets | 22/27 | €1,161 | €1,530 | +€370 | +31.8% |
| Furniture and vehicles | 24 | €1,161 | €1,530 | +€370 | +31.8% |
| Financial fixed assets | 28 | €500,118 | €500,205 | +€87 | 0.0% |
| Current assets | 29/58 | €23,919 | €32,151 | +€8,233 | +34.4% |
| Amounts receivable within one year | 40/41 | €3,318 | €17,018 | +€13,700 | +412.8% |
| Trade receivables | 40 | €2,033 | €707 | -€1,326 | -65.2% |
| Other amounts receivable | 41 | €1,286 | €16,311 | +€15,026 | +1168.5% |
| Cash at bank and in hand | 54/58 | €20,600 | €15,133 | -€5,467 | -26.5% |
| Total equity and liabilities | 10/49 | €525,198 | €533,887 | +€8,689 | +1.7% |
| Equity | 10/15 | €430,770 | €436,315 | +€5,546 | +1.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €166,000 | €170,000 | +€4,000 | +2.4% |
| Distributable reserves | 133 | €166,000 | €170,000 | +€4,000 | +2.4% |
| Profit (loss) carried forward | 14 | €256,710 | €258,255 | +€1,546 | +0.6% |
| Amounts payable | 17/49 | €94,428 | €97,571 | +€3,143 | +3.3% |
| Amounts payable within one year | 42/48 | €94,428 | €97,571 | +€3,143 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €51,280 | €15,000 | -€36,280 | -70.7% |
| Trade debts | 44 | €1,073 | €16,507 | +€15,433 | +1437.8% |
| Suppliers | 440/4 | €1,073 | €16,507 | +€15,433 | +1437.8% |
| Taxes, remuneration and social security | 45 | €18,834 | €25,065 | +€6,231 | +33.1% |
| Taxes | 450/3 | €3,008 | €8,433 | +€5,426 | +180.4% |
| Remuneration and social security | 454/9 | €15,826 | €16,631 | +€805 | +5.1% |
| Other amounts payable | 47/48 | €23,241 | €41,000 | +€17,759 | +76.4% |
| Non-recurring operating income | 76A | €93 | €0 | -€93 | -100.0% |
| Remuneration, social security and pensions | 62 | €69,011 | €73,904 | +€4,892 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €943 | +€34 | +3.7% |
| Other operating charges | 640/8 | €227 | €177 | -€50 | -22.0% |
| Non-recurring operating charges | 66A | - | €494 | +€494 | |
| Gross operating margin | 9900 | €103,557 | €108,986 | +€5,429 | +5.2% |
| Operating profit (loss) | 9901 | €33,410 | €33,469 | +€59 | +0.2% |
| Financial income | 75/76B | €35,014 | €20,013 | -€15,001 | -42.8% |
| Recurring financial income | 75 | €35,014 | €20,013 | -€15,001 | -42.8% |
| Financial charges | 65/66B | €1,242 | €787 | -€455 | -36.6% |
| Recurring financial charges | 65 | €1,242 | €787 | -€455 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €67,182 | €52,694 | -€14,488 | -21.6% |
| Income taxes | 67/77 | €16,402 | €11,148 | -€5,254 | -32.0% |
| Profit (loss) for the period | 9904 | €50,780 | €41,546 | -€9,234 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,780 | €41,546 | -€9,234 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.