BAJA 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.
BAJA CONSULTING
Largest movements
- Tangible fixed assets +€32,805
up €32,805 (+1,847%), from €1,776 to €34,581
- Receivables within one year +€25,000
up €25,000 (+172%), from €14,520 to €39,520
of which Other amounts receivable: +€25,000
- Current investments +€13,597
new in 2025: €13,597
- Financial fixed assets +€12,750
up €12,750 (+104%), from €12,250 to €25,000
- Cash +€8,209
up €8,209 (+15.7%), from €52,230 to €60,439
mainly Net result for the year (+€50,474) and Debts after one year (+€17,291)
- Reserves +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Debts after one year +€17,291
new in 2025: €17,291
- Tax, wage and social debts +€12,533
up €12,533 (+52.7%), from €23,761 to €36,294
- Current portion of long-term debt +€11,951
new in 2025: €11,951
- Depreciation +€10,568
up €10,568 (+4,729%), from €223 to €10,791
- Gross operating margin +€8,294
up €8,294 (+12.1%), from €68,379 to €76,673
- Other operating charges +€1,490
new in 2025: €1,490
- Taxes -€1,297
down €1,297 (-9.1%), from €14,213 to €12,916
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 | €81,895 | €174,304 | +€92,408 | +113% |
| Fixed assets | 21/28 | €14,026 | €59,581 | +€45,555 | +325% |
| Tangible fixed assets | 22/27 | €1,776 | €34,581 | +€32,805 | +1,847% |
| Furniture and vehicles | 24 | €1,776 | €34,581 | +€32,805 | +1,847% |
| Financial fixed assets | 28 | €12,250 | €25,000 | +€12,750 | +104% |
| Current assets | 29/58 | €67,869 | €114,723 | +€46,854 | +69.0% |
| Amounts receivable within one year | 40/41 | €14,520 | €39,520 | +€25,000 | +172% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Current investments | 50/53 | - | €13,597 | +€13,597 | |
| Cash at bank and in hand | 54/58 | €52,230 | €60,439 | +€8,209 | +15.7% |
| Deferred charges and accrued income | 490/1 | €1,118 | €1,166 | +€48 | +4.3% |
| Total equity and liabilities | 10/49 | €81,895 | €174,304 | +€92,408 | +113% |
| Equity | 10/15 | €54,033 | €103,674 | +€49,641 | +91.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €50,000 | €100,000 | +€50,000 | +100% |
| Distributable reserves | 133 | €50,000 | €100,000 | +€50,000 | +100% |
| Profit (loss) carried forward | 14 | €2,533 | €2,174 | -€359 | -14.2% |
| Amounts payable | 17/49 | €27,863 | €70,630 | +€42,767 | +153% |
| Amounts payable after more than one year | 17 | - | €17,291 | +€17,291 | |
| Financial debts | 170/4 | - | €17,291 | +€17,291 | |
| Amounts payable within one year | 42/48 | €27,520 | €53,339 | +€25,819 | +93.8% |
| Current portion of amounts payable after more than one year | 42 | - | €11,951 | +€11,951 | |
| Trade debts | 44 | - | €1,307 | +€1,307 | |
| Suppliers | 440/4 | - | €1,307 | +€1,307 | |
| Taxes, remuneration and social security | 45 | €23,761 | €36,294 | +€12,533 | +52.7% |
| Taxes | 450/3 | €23,761 | €36,294 | +€12,533 | +52.7% |
| Other amounts payable | 47/48 | €3,759 | €3,787 | +€28 | +0.7% |
| Accrued charges and deferred income | 492/3 | €342 | €0 | -€342 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €10,791 | +€10,568 | +4,729% |
| Other operating charges | 640/8 | - | €1,490 | +€1,490 | |
| Gross operating margin | 9900 | €68,379 | €76,673 | +€8,294 | +12.1% |
| Operating profit (loss) | 9901 | €68,155 | €64,392 | -€3,763 | -5.5% |
| Financial income | 75/76B | €0 | €259 | +€259 | +2,590,500% |
| Recurring financial income | 75 | €0 | €259 | +€259 | +2,590,500% |
| Financial charges | 65/66B | €576 | €1,261 | +€685 | +119% |
| Recurring financial charges | 65 | €576 | €1,261 | +€685 | +119% |
| Profit (loss) for the period before taxes | 9903 | €67,579 | €63,390 | -€4,189 | -6.2% |
| Income taxes | 67/77 | €14,213 | €12,916 | -€1,297 | -9.1% |
| Profit (loss) for the period | 9904 | €53,366 | €50,474 | -€2,891 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €53,366 | €50,474 | -€2,891 | -5.4% |
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 26 October 2026 via checked.be.