AJ-CONSULTING: 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-CONSULTING
Largest movements
- Receivables within one year -€12,925
down €12,925 (-38.6%), from €33,507 to €20,583
of which Trade receivables: -€9,415
- Tangible fixed assets -€10,401
down €10,401 (-26.0%), from €40,042 to €29,641
of which Leasing and similar rights: -€9,544
- Deferred charges and accrued income +€2,502
up €2,502 (+70.5%), from €3,548 to €6,050
- Debts after one year -€8,285
down €8,285 (-34.9%), from €23,739 to €15,454
- Trade debts -€7,098
down €7,098 (-50.5%), from €14,067 to €6,968
- Profit (loss) carried forward -€4,426
down €4,426 (-13.6%), from €32,474 to €28,047
- Other debts -€3,332
down €3,332 (-66.7%), from €4,998 to €1,666
- Tax, wage and social debts +€2,828
up €2,828 (+17.8%), from €15,850 to €18,677
of which Taxes: +€1,914
- Gross operating margin -€48,667
down €48,667 (-81.7%), from €59,589 to €10,922
- Taxes -€9,552
down €9,552 (-87.5%), from €10,918 to €1,366
- Depreciation -€1,357
down €1,357 (-11.5%), from €11,759 to €10,401
- Financial charges -€1,247
down €1,247 (-46.8%), from €2,665 to €1,418
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 | €106,037 | €86,098 | -€19,939 | -18.8% |
| Fixed assets | 21/28 | €40,543 | €30,142 | -€10,401 | -25.7% |
| Tangible fixed assets | 22/27 | €40,042 | €29,641 | -€10,401 | -26.0% |
| Plant, machinery and equipment | 23 | €2,741 | €2,133 | -€608 | -22.2% |
| Furniture and vehicles | 24 | €715 | €466 | -€249 | -34.9% |
| Leasing and similar rights | 25 | €36,586 | €27,042 | -€9,544 | -26.1% |
| Financial fixed assets | 28 | €501 | €501 | = | 0.0% |
| Current assets | 29/58 | €65,494 | €55,956 | -€9,537 | -14.6% |
| Amounts receivable within one year | 40/41 | €33,507 | €20,583 | -€12,925 | -38.6% |
| Trade receivables | 40 | €17,983 | €8,568 | -€9,415 | -52.4% |
| Other amounts receivable | 41 | €15,524 | €12,014 | -€3,510 | -22.6% |
| Cash at bank and in hand | 54/58 | €28,438 | €29,323 | +€885 | +3.1% |
| Deferred charges and accrued income | 490/1 | €3,548 | €6,050 | +€2,502 | +70.5% |
| Total equity and liabilities | 10/49 | €106,037 | €86,098 | -€19,939 | -18.8% |
| Equity | 10/15 | €39,474 | €35,047 | -€4,426 | -11.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,474 | €28,047 | -€4,426 | -13.6% |
| Amounts payable | 17/49 | €66,563 | €51,051 | -€15,512 | -23.3% |
| Amounts payable after more than one year | 17 | €23,739 | €15,454 | -€8,285 | -34.9% |
| Financial debts | 170/4 | €23,739 | €15,454 | -€8,285 | -34.9% |
| Amounts payable within one year | 42/48 | €42,824 | €35,597 | -€7,227 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €7,910 | €8,285 | +€375 | +4.7% |
| Trade debts | 44 | €14,067 | €6,968 | -€7,098 | -50.5% |
| Suppliers | 440/4 | €14,067 | €6,968 | -€7,098 | -50.5% |
| Taxes, remuneration and social security | 45 | €15,850 | €18,677 | +€2,828 | +17.8% |
| Taxes | 450/3 | €15,850 | €17,764 | +€1,914 | +12.1% |
| Remuneration and social security | 454/9 | - | €914 | +€914 | |
| Other amounts payable | 47/48 | €4,998 | €1,666 | -€3,332 | -66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,759 | €10,401 | -€1,357 | -11.5% |
| Other operating charges | 640/8 | €972 | €1,094 | +€122 | +12.5% |
| Gross operating margin | 9900 | €59,589 | €10,922 | -€48,667 | -81.7% |
| Operating profit (loss) | 9901 | €46,858 | -€573 | -€47,431 | |
| Financial income | 75/76B | €865 | €596 | -€268 | -31.0% |
| Recurring financial income | 75 | €865 | €596 | -€268 | -31.0% |
| Financial charges | 65/66B | €2,665 | €1,418 | -€1,247 | -46.8% |
| Recurring financial charges | 65 | €2,665 | €1,418 | -€1,247 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €45,058 | -€1,395 | -€46,452 | |
| Income taxes | 67/77 | €10,918 | €1,366 | -€9,552 | -87.5% |
| Profit (loss) for the period | 9904 | €34,140 | -€2,760 | -€36,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,140 | -€2,760 | -€36,900 |
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 12 October 2026 via checked.be.