AJA Consultancy: what changed
Two fiscal 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.
AJA Consultancy
Largest movements
- Receivables within one year -€51,189
down €51,189 (-48.2%), from €106,247 to €55,058
of which Trade receivables: -€55,360
- Cash +€32,808
up €32,808 (+213.0%), from €15,402 to €48,210
mainly Receivables within one year (+€51,189) and Depreciation (+€20,186)
- Current investments +€30,000
new in 2024: €30,000
- Tangible fixed assets -€18,985
down €18,985 (-14.2%), from €133,244 to €114,259
of which Land and buildings: -€11,320
- Stocks and contracts -€5,547
down €5,547 (-19.2%), from €28,853 to €23,307
- Reserves +€19,934
up €19,934 (+20.0%), from €99,742 to €119,675
- Current portion of long-term debt -€16,357
down €16,357 (-58.9%), from €27,751 to €11,393
- Debts after one year -€11,393
down €11,393 (-12.8%), from €88,697 to €77,303
- Other debts -€6,625
no longer reported in 2024 (was €6,625)
- Gross operating margin +€27,248
up €27,248 (+100.3%), from €27,168 to €54,416
- Taxes +€4,729
up €4,729 (+149.6%), from €3,161 to €7,890
- Other operating charges -€1,210
down €1,210 (-38.5%), from €3,139 to €1,929
- Depreciation +€1,163
up €1,163 (+6.1%), from €19,023 to €20,186
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,030 | €273,217 | -€13,813 | -4.8% |
| Fixed assets | 21/28 | €133,244 | €114,259 | -€18,985 | -14.2% |
| Tangible fixed assets | 22/27 | €133,244 | €114,259 | -€18,985 | -14.2% |
| Land and buildings | 22 | €94,577 | €83,258 | -€11,320 | -12.0% |
| Furniture and vehicles | 24 | €38,667 | €31,002 | -€7,665 | -19.8% |
| Current assets | 29/58 | €153,786 | €158,958 | +€5,172 | +3.4% |
| Stocks and contracts in progress | 3 | €28,853 | €23,307 | -€5,547 | -19.2% |
| Stocks | 30/36 | €28,853 | €23,307 | -€5,547 | -19.2% |
| Amounts receivable within one year | 40/41 | €106,247 | €55,058 | -€51,189 | -48.2% |
| Trade receivables | 40 | €94,773 | €39,413 | -€55,360 | -58.4% |
| Other amounts receivable | 41 | €11,475 | €15,645 | +€4,171 | +36.3% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €15,402 | €48,210 | +€32,808 | +213.0% |
| Deferred charges and accrued income | 490/1 | €3,284 | €2,383 | -€901 | -27.4% |
| Total equity and liabilities | 10/49 | €287,030 | €273,217 | -€13,813 | -4.8% |
| Equity | 10/15 | €154,729 | €174,662 | +€19,934 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,742 | €119,675 | +€19,934 | +20.0% |
| Distributable reserves | 133 | €99,742 | €119,675 | +€19,934 | +20.0% |
| Profit (loss) carried forward | 14 | €42,587 | €42,587 | = | 0.0% |
| Amounts payable | 17/49 | €132,302 | €98,555 | -€33,747 | -25.5% |
| Amounts payable after more than one year | 17 | €88,697 | €77,303 | -€11,393 | -12.8% |
| Financial debts | 170/4 | €88,697 | €77,303 | -€11,393 | -12.8% |
| Amounts payable within one year | 42/48 | €43,605 | €21,251 | -€22,354 | -51.3% |
| Current portion of amounts payable after more than one year | 42 | €27,751 | €11,393 | -€16,357 | -58.9% |
| Trade debts | 44 | €1,088 | - | -€1,088 | |
| Suppliers | 440/4 | €1,088 | - | -€1,088 | |
| Taxes, remuneration and social security | 45 | €8,141 | €9,858 | +€1,717 | +21.1% |
| Taxes | 450/3 | €8,141 | €9,858 | +€1,717 | +21.1% |
| Other amounts payable | 47/48 | €6,625 | - | -€6,625 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,023 | €20,186 | +€1,163 | +6.1% |
| Other operating charges | 640/8 | €3,139 | €1,929 | -€1,210 | -38.5% |
| Gross operating margin | 9900 | €27,168 | €54,416 | +€27,248 | +100.3% |
| Operating profit (loss) | 9901 | €5,006 | €32,300 | +€27,294 | +545.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €4,551 | €4,476 | -€74 | -1.6% |
| Recurring financial charges | 65 | €4,551 | €4,476 | -€74 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €461 | €27,824 | +€27,363 | +5940.0% |
| Income taxes | 67/77 | €3,161 | €7,890 | +€4,729 | +149.6% |
| Profit (loss) for the period | 9904 | -€2,700 | €19,934 | +€22,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,700 | €19,934 | +€22,634 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.