B.J.L. Consult: 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.L. Consult
Largest movements
- Receivables within one year -€2,282
down €2,282 (-94.5%), from €2,414 to €132
- Cash -€590
down €590 (-83.8%), from €704 to €114
- Profit (loss) carried forward -€14,643
down €14,643 (-47.4%), from -€30,910 to -€45,553
- Other debts +€11,521
up €11,521 (+87.0%), from €13,238 to €24,759
- Short-term financial debts +€1,546
new in 2024: €1,546
- Trade debts -€1,033
no longer reported in 2024 (was €1,033)
- Accrued charges and deferred income -€263
down €263 (-26.6%), from €985 to €723
- Turnover -€17,605
no longer reported in 2024 (was €17,605)
- Purchases and services -€16,881
no longer reported in 2024 (was €16,881)
- Gross operating margin -€16,255
down €16,255, from €724 to -€15,531
- Depreciation -€2,897
down €2,897 (-92.7%), from €3,127 to €229
- Taxes +€308
up €308 (+234%), from €131 to €439
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,318 | €446 | -€2,872 | -86.6% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €3,118 | €246 | -€2,872 | -92.1% |
| Amounts receivable within one year | 40/41 | €2,414 | €132 | -€2,282 | -94.5% |
| Trade receivables | 40 | €2,414 | €132 | -€2,282 | -94.5% |
| Cash at bank and in hand | 54/58 | €704 | €114 | -€590 | -83.8% |
| Total equity and liabilities | 10/49 | €3,318 | €446 | -€2,872 | -86.6% |
| Equity | 10/15 | -€12,070 | -€26,713 | -€14,643 | -121% |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Capital | 10 | €18,840 | €18,840 | = | 0.0% |
| Issued capital | 100 | €18,840 | €18,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,910 | -€45,553 | -€14,643 | -47.4% |
| Amounts payable | 17/49 | €15,387 | €27,159 | +€11,772 | +76.5% |
| Amounts payable within one year | 42/48 | €14,402 | €26,436 | +€12,034 | +83.6% |
| Financial debts | 43 | - | €1,546 | +€1,546 | |
| Credit institutions | 430/8 | - | €1,546 | +€1,546 | |
| Trade debts | 44 | €1,033 | - | -€1,033 | |
| Suppliers | 440/4 | €1,033 | - | -€1,033 | |
| Taxes, remuneration and social security | 45 | €131 | €131 | = | 0.0% |
| Taxes | 450/3 | €131 | €131 | = | 0.0% |
| Other amounts payable | 47/48 | €13,238 | €24,759 | +€11,521 | +87.0% |
| Accrued charges and deferred income | 492/3 | €985 | €723 | -€263 | -26.6% |
| Turnover | 70 | €17,605 | - | -€17,605 | |
| Non-recurring operating income | 76A | €17,605 | - | -€17,605 | |
| Goods, raw materials, services and sundry goods | 60/61 | €16,881 | - | -€16,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,127 | €229 | -€2,897 | -92.7% |
| Other operating charges | 640/8 | €429 | €271 | -€158 | -36.9% |
| Non-recurring operating charges | 66A | - | €658 | +€658 | |
| Gross operating margin | 9900 | €724 | -€15,531 | -€16,255 | |
| Operating profit (loss) | 9901 | -€2,832 | -€16,689 | -€13,858 | -489% |
| Financial charges | 65/66B | €296 | €573 | +€277 | +93.8% |
| Recurring financial charges | 65 | €296 | €573 | +€277 | +93.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,127 | -€17,262 | -€14,135 | -452% |
| Income taxes | 67/77 | €131 | €439 | +€308 | +234% |
| Profit (loss) for the period | 9904 | -€3,258 | -€17,701 | -€14,443 | -443% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,258 | -€17,701 | -€14,443 | -443% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.