AJ Consulting & Services: 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 & Services
Largest movements
- Tangible fixed assets -€3,637
down €3,637 (-38.1%), from €9,555 to €5,919
of which Furniture and vehicles: -€3,371
- Receivables within one year -€3,206
down €3,206 (-27.4%), from €11,688 to €8,482
of which Other amounts receivable: -€3,001
- Cash -€395
down €395 (-4.7%), from €8,341 to €7,946
mainly Current portion of long-term debt (-€7,971) and Debts after one year (-€6,786)
- Current portion of long-term debt -€7,971
down €7,971 (-66.4%), from €11,996 to €4,025
- Debts after one year -€6,786
down €6,786 (-95.2%), from €7,130 to €344
- Reserves +€5,500
up €5,500 (+216%), from €2,550 to €8,050
- Tax, wage and social debts +€1,641
up €1,641, from €0 to €1,641
of which Taxes: +€1,316
- Accrued charges and deferred income -€565
no longer reported in 2025 (was €565)
- Gross operating margin -€10,899
down €10,899 (-49.2%), from €22,144 to €11,245
- Depreciation -€626
down €626 (-14.7%), from €4,263 to €3,637
- Other operating charges -€258
down €258 (-45.8%), from €563 to €305
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 | €29,826 | €22,437 | -€7,390 | -24.8% |
| Fixed assets | 21/28 | €9,645 | €6,009 | -€3,637 | -37.7% |
| Tangible fixed assets | 22/27 | €9,555 | €5,919 | -€3,637 | -38.1% |
| Plant, machinery and equipment | 23 | €266 | €0 | -€266 | -100% |
| Furniture and vehicles | 24 | €9,290 | €5,919 | -€3,371 | -36.3% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €20,181 | €16,428 | -€3,753 | -18.6% |
| Amounts receivable within one year | 40/41 | €11,688 | €8,482 | -€3,206 | -27.4% |
| Trade receivables | 40 | €2,344 | €2,139 | -€205 | -8.7% |
| Other amounts receivable | 41 | €9,344 | €6,343 | -€3,001 | -32.1% |
| Cash at bank and in hand | 54/58 | €8,341 | €7,946 | -€395 | -4.7% |
| Deferred charges and accrued income | 490/1 | €152 | - | -€152 | |
| Total equity and liabilities | 10/49 | €29,826 | €22,437 | -€7,390 | -24.8% |
| Equity | 10/15 | €10,103 | €15,937 | +€5,835 | +57.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €2,550 | €8,050 | +€5,500 | +216% |
| Distributable reserves | 133 | €2,550 | €8,050 | +€5,500 | +216% |
| Profit (loss) carried forward | 14 | €53 | €387 | +€335 | +633% |
| Amounts payable | 17/49 | €19,723 | €6,499 | -€13,224 | -67.0% |
| Amounts payable after more than one year | 17 | €7,130 | €344 | -€6,786 | -95.2% |
| Financial debts | 170/4 | €7,130 | €344 | -€6,786 | -95.2% |
| Amounts payable within one year | 42/48 | €12,028 | €6,156 | -€5,872 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €11,996 | €4,025 | -€7,971 | -66.4% |
| Trade debts | 44 | €32 | €489 | +€457 | +1,411% |
| Suppliers | 440/4 | €32 | €489 | +€457 | +1,411% |
| Taxes, remuneration and social security | 45 | €0 | €1,641 | +€1,641 | |
| Taxes | 450/3 | €0 | €1,316 | +€1,316 | |
| Remuneration and social security | 454/9 | - | €325 | +€325 | |
| Accrued charges and deferred income | 492/3 | €565 | - | -€565 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,263 | €3,637 | -€626 | -14.7% |
| Other operating charges | 640/8 | €563 | €305 | -€258 | -45.8% |
| Non-recurring operating charges | 66A | €1,502 | - | -€1,502 | |
| Gross operating margin | 9900 | €22,144 | €11,245 | -€10,899 | -49.2% |
| Operating profit (loss) | 9901 | €15,816 | €7,303 | -€8,513 | -53.8% |
| Financial income | 75/76B | €188 | €0 | -€188 | -100.0% |
| Recurring financial income | 75 | €188 | €0 | -€188 | -100.0% |
| Financial charges | 65/66B | €1,088 | €894 | -€195 | -17.9% |
| Recurring financial charges | 65 | €1,088 | €894 | -€195 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €14,916 | €6,409 | -€8,506 | -57.0% |
| Income taxes | 67/77 | €395 | €575 | +€180 | +45.5% |
| Profit (loss) for the period | 9904 | €14,521 | €5,835 | -€8,686 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,521 | €5,835 | -€8,686 | -59.8% |
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 25 October 2026 via checked.be.