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
- Tangible fixed assets -€49,768
down €49,768 (-6.3%), from €791,810 to €742,042
of which Land and buildings: -€39,465
- Receivables within one year +€13,693
up €13,693 (+5,341%), from €256 to €13,949
of which Trade receivables: +€9,960
- Debts after one year -€90,589
down €90,589 (-26.8%), from €338,597 to €248,007
- Profit (loss) carried forward +€57,787
up €57,787 (+24.4%), from €237,281 to €295,068
- Trade debts +€19,027
up €19,027 (+9,338%), from €204 to €19,231
- Tax, wage and social debts -€16,537
down €16,537 (-17.6%), from €93,836 to €77,299
of which Taxes: -€24,392
- Staff costs +€35,777
up €35,777 (+31.6%), from €113,121 to €148,898
- Depreciation -€13,124
down €13,124 (-21.8%), from €60,287 to €47,163
- Other operating charges +€10,396
up €10,396 (+84.2%), from €12,347 to €22,742
- Taxes -€3,638
down €3,638 (-10.7%), from €34,012 to €30,374
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 | €796,275 | €760,216 | -€36,059 | -4.5% |
| Fixed assets | 21/28 | €791,810 | €742,042 | -€49,768 | -6.3% |
| Tangible fixed assets | 22/27 | €791,810 | €742,042 | -€49,768 | -6.3% |
| Land and buildings | 22 | €778,771 | €739,305 | -€39,465 | -5.1% |
| Plant, machinery and equipment | 23 | €8,752 | €2,737 | -€6,015 | -68.7% |
| Furniture and vehicles | 24 | €4,288 | - | -€4,288 | |
| Current assets | 29/58 | €4,465 | €18,174 | +€13,709 | +307% |
| Amounts receivable within one year | 40/41 | €256 | €13,949 | +€13,693 | +5,341% |
| Trade receivables | 40 | - | €9,960 | +€9,960 | |
| Other amounts receivable | 41 | €256 | €3,988 | +€3,732 | +1,456% |
| Cash at bank and in hand | 54/58 | €4,209 | €4,225 | +€16 | +0.4% |
| Total equity and liabilities | 10/49 | €796,275 | €760,216 | -€36,059 | -4.5% |
| Equity | 10/15 | €257,741 | €315,528 | +€57,787 | +22.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 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 | €237,281 | €295,068 | +€57,787 | +24.4% |
| Amounts payable | 17/49 | €538,534 | €444,688 | -€93,846 | -17.4% |
| Amounts payable after more than one year | 17 | €338,597 | €248,007 | -€90,589 | -26.8% |
| Financial debts | 170/4 | €338,597 | €248,007 | -€90,589 | -26.8% |
| Amounts payable within one year | 42/48 | €199,637 | €196,420 | -€3,217 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €91,512 | €90,589 | -€923 | -1.0% |
| Financial debts | 43 | €13 | €3 | -€10 | -80.6% |
| Credit institutions | 430/8 | €13 | €3 | -€10 | -80.6% |
| Trade debts | 44 | €204 | €19,231 | +€19,027 | +9,338% |
| Suppliers | 440/4 | €204 | €19,231 | +€19,027 | +9,338% |
| Advances received on contracts in progress | 46 | €4,966 | €4,966 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €93,836 | €77,299 | -€16,537 | -17.6% |
| Taxes | 450/3 | €81,289 | €56,898 | -€24,392 | -30.0% |
| Remuneration and social security | 454/9 | €12,547 | €20,402 | +€7,855 | +62.6% |
| Other amounts payable | 47/48 | €9,106 | €4,332 | -€4,774 | -52.4% |
| Accrued charges and deferred income | 492/3 | €300 | €260 | -€40 | -13.3% |
| Non-recurring operating income | 76A | - | €15,895 | +€15,895 | |
| Remuneration, social security and pensions | 62 | €113,121 | €148,898 | +€35,777 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,287 | €47,163 | -€13,124 | -21.8% |
| Other operating charges | 640/8 | €12,347 | €22,742 | +€10,396 | +84.2% |
| Gross operating margin | 9900 | €313,727 | €316,247 | +€2,520 | +0.8% |
| Operating profit (loss) | 9901 | €127,972 | €97,443 | -€30,528 | -23.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,407 | €9,283 | -€124 | -1.3% |
| Recurring financial charges | 65 | €9,407 | €9,283 | -€124 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €118,565 | €88,160 | -€30,404 | -25.6% |
| Income taxes | 67/77 | €34,012 | €30,374 | -€3,638 | -10.7% |
| Profit (loss) for the period | 9904 | €84,553 | €57,787 | -€26,766 | -31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €84,553 | €57,787 | -€26,766 | -31.7% |
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 17 October 2026 via checked.be.