AJN 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.
AJN Consulting
Largest movements
- Cash +€1.4m
up €1.4m (+1,280%), from €111,914 to €1.5m
mainly Net result for the year (+€1.4m) and Receivables within one year (+€33,768)
- Receivables within one year -€33,768
down €33,768 (-95.1%), from €35,504 to €1,736
of which Other amounts receivable: -€23,044
- Profit (loss) carried forward +€1.4m
up €1.4m (+1,342%), from €103,243 to €1.5m
- Other debts +€32,706
up €32,706 (+363%), from €9,011 to €41,718
- Gross operating margin +€1.7m
up €1.7m (+1,305%), from €133,463 to €1.9m
- Taxes +€427,780
up €427,780 (+1,416%), from €30,220 to €458,000
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 | €147,419 | €1,552,583 | +€1.4m | +953% |
| Fixed assets | 21/28 | - | €6,000 | +€6,000 | |
| Tangible fixed assets | 22/27 | - | €6,000 | +€6,000 | |
| Other tangible fixed assets | 26 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €147,419 | €1,546,583 | +€1.4m | +949% |
| Amounts receivable within one year | 40/41 | €35,504 | €1,736 | -€33,768 | -95.1% |
| Trade receivables | 40 | €10,725 | €0 | -€10,725 | -100% |
| Other amounts receivable | 41 | €24,780 | €1,736 | -€23,044 | -93.0% |
| Cash at bank and in hand | 54/58 | €111,914 | €1,544,847 | +€1.4m | +1,280% |
| Total equity and liabilities | 10/49 | €147,419 | €1,552,583 | +€1.4m | +953% |
| Equity | 10/15 | €113,243 | €1,499,264 | +€1.4m | +1,224% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,243 | €1,489,264 | +€1.4m | +1,342% |
| Amounts payable | 17/49 | €34,176 | €53,319 | +€19,143 | +56.0% |
| Amounts payable within one year | 42/48 | €34,176 | €53,319 | +€19,143 | +56.0% |
| Trade debts | 44 | €9,872 | €3,601 | -€6,271 | -63.5% |
| Suppliers | 440/4 | €9,872 | €3,601 | -€6,271 | -63.5% |
| Taxes, remuneration and social security | 45 | €15,293 | €8,000 | -€7,293 | -47.7% |
| Taxes | 450/3 | €15,293 | €8,000 | -€7,293 | -47.7% |
| Other amounts payable | 47/48 | €9,011 | €41,718 | +€32,706 | +363% |
| Other operating charges | 640/8 | - | €408 | +€408 | |
| Gross operating margin | 9900 | €133,463 | €1,875,087 | +€1.7m | +1,305% |
| Operating profit (loss) | 9901 | €133,463 | €1,874,680 | +€1.7m | +1,305% |
| Financial income | 75/76B | - | €2,825 | +€2,825 | |
| Recurring financial income | 75 | - | €2,825 | +€2,825 | |
| Financial charges | 65/66B | - | €3,483 | +€3,483 | |
| Recurring financial charges | 65 | - | €3,483 | +€3,483 | |
| Profit (loss) for the period before taxes | 9903 | €133,463 | €1,874,022 | +€1.7m | +1,304% |
| Income taxes | 67/77 | €30,220 | €458,000 | +€427,780 | +1,416% |
| Profit (loss) for the period | 9904 | €103,243 | €1,416,022 | +€1.3m | +1,272% |
| Profit (loss) for the period to be appropriated | 9905 | €103,243 | €1,416,022 | +€1.3m | +1,272% |
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 21 October 2026 via checked.be.