B.J. CONSULT SPRL: 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.
B.J. CONSULT SPRL
Largest movements
- Receivables within one year +€192
up €192 (+142%), from €135 to €328
- Cash +€41
up €41 (+41.2%), from €98 to €139
mainly Other debts (+€2,440)
- Other debts +€2,440
up €2,440 (+2.8%), from €87,279 to €89,719
- Profit (loss) carried forward -€2,207
down €2,207 (-2.3%), from -€95,105 to -€97,312
- Gross operating margin -€127
down €127 (-6.2%), from -€2,039 to -€2,166
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 | €234 | €466 | +€233 | +99.7% |
| Current assets | 29/58 | €234 | €466 | +€233 | +99.7% |
| Amounts receivable within one year | 40/41 | €135 | €328 | +€192 | +142% |
| Other amounts receivable | 41 | €135 | €328 | +€192 | +142% |
| Cash at bank and in hand | 54/58 | €98 | €139 | +€41 | +41.2% |
| Total equity and liabilities | 10/49 | €234 | €466 | +€233 | +99.7% |
| Equity | 10/15 | -€87,046 | -€89,253 | -€2,207 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,105 | -€97,312 | -€2,207 | -2.3% |
| Amounts payable | 17/49 | €87,279 | €89,719 | +€2,440 | +2.8% |
| Amounts payable within one year | 42/48 | €87,279 | €89,719 | +€2,440 | +2.8% |
| Other amounts payable | 47/48 | €87,279 | €89,719 | +€2,440 | +2.8% |
| Gross operating margin | 9900 | -€2,039 | -€2,166 | -€127 | -6.2% |
| Operating profit (loss) | 9901 | -€2,039 | -€2,166 | -€127 | -6.2% |
| Financial charges | 65/66B | €36 | €42 | +€6 | +15.5% |
| Recurring financial charges | 65 | €36 | €42 | +€6 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,075 | -€2,207 | -€132 | -6.4% |
| Profit (loss) for the period | 9904 | -€2,075 | -€2,207 | -€132 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,075 | -€2,207 | -€132 | -6.4% |
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 29 October 2026 via checked.be.