BDJ Consult: 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.
BDJ Consult
Largest movements
- Tangible fixed assets +€17,310
up €17,310 (+206.9%), from €8,368 to €25,677
of which Leasing and similar rights: +€14,780
- Cash -€11,814
down €11,814 (-12.0%), from €98,392 to €86,578
mainly Contributions, distributions and other (-€56,000) and Investment in fixed assets (net) (-€26,472)
- Receivables within one year +€8,516
up €8,516 (+21.5%), from €39,574 to €48,090
of which Trade receivables: +€20,277
- Trade debts -€17,102
down €17,102 (-99.0%), from €17,268 to €166
- Other debts +€13,000
up €13,000 (+30.2%), from €43,000 to €56,000
- Debts after one year +€11,813
new in 2025: €11,813
- Short-term financial debts +€6,746
up €6,746, from €0 to €6,746
- Current portion of long-term debt -€3,433
down €3,433 (-50.7%), from €6,770 to €3,337
- Gross operating margin -€11,627
down €11,627 (-11.4%), from €102,437 to €90,810
- Depreciation +€4,836
up €4,836 (+111.8%), from €4,326 to €9,163
- Other operating charges +€2,571
up €2,571 (+104.2%), from €2,468 to €5,039
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.
Cash bridge derived
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 | €146,334 | €160,345 | +€14,011 | +9.6% |
| Fixed assets | 21/28 | €8,368 | €25,677 | +€17,310 | +206.9% |
| Tangible fixed assets | 22/27 | €8,368 | €25,677 | +€17,310 | +206.9% |
| Plant, machinery and equipment | 23 | €2,982 | €568 | -€2,414 | -80.9% |
| Furniture and vehicles | 24 | €5,386 | €10,329 | +€4,943 | +91.8% |
| Leasing and similar rights | 25 | - | €14,780 | +€14,780 | |
| Current assets | 29/58 | €137,966 | €134,667 | -€3,298 | -2.4% |
| Amounts receivable within one year | 40/41 | €39,574 | €48,090 | +€8,516 | +21.5% |
| Trade receivables | 40 | €18,241 | €38,517 | +€20,277 | +111.2% |
| Other amounts receivable | 41 | €21,333 | €9,572 | -€11,761 | -55.1% |
| Cash at bank and in hand | 54/58 | €98,392 | €86,578 | -€11,814 | -12.0% |
| Total equity and liabilities | 10/49 | €146,334 | €160,345 | +€14,011 | +9.6% |
| Equity | 10/15 | €69,555 | €71,995 | +€2,440 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €57,155 | €59,595 | +€2,440 | +4.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,295 | €57,735 | +€2,440 | +4.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,779 | €88,350 | +€11,571 | +15.1% |
| Amounts payable after more than one year | 17 | - | €11,813 | +€11,813 | |
| Financial debts | 170/4 | - | €11,813 | +€11,813 | |
| Amounts payable within one year | 42/48 | €76,779 | €76,537 | -€242 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €6,770 | €3,337 | -€3,433 | -50.7% |
| Financial debts | 43 | €0 | €6,746 | +€6,746 | |
| Credit institutions | 430/8 | €0 | €6,746 | +€6,746 | |
| Trade debts | 44 | €17,268 | €166 | -€17,102 | -99.0% |
| Suppliers | 440/4 | €17,268 | €166 | -€17,102 | -99.0% |
| Taxes, remuneration and social security | 45 | €9,741 | €10,288 | +€547 | +5.6% |
| Taxes | 450/3 | €9,741 | €7,608 | -€2,133 | -21.9% |
| Remuneration and social security | 454/9 | €0 | €2,679 | +€2,679 | |
| Other amounts payable | 47/48 | €43,000 | €56,000 | +€13,000 | +30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,326 | €9,163 | +€4,836 | +111.8% |
| Other operating charges | 640/8 | €2,468 | €5,039 | +€2,571 | +104.2% |
| Gross operating margin | 9900 | €102,437 | €90,810 | -€11,627 | -11.4% |
| Operating profit (loss) | 9901 | €95,643 | €76,608 | -€19,034 | -19.9% |
| Financial income | 75/76B | €646 | €807 | +€161 | +24.9% |
| Recurring financial income | 75 | €646 | €807 | +€161 | +24.9% |
| Financial charges | 65/66B | €680 | €1,193 | +€513 | +75.5% |
| Recurring financial charges | 65 | €680 | €1,193 | +€513 | +75.5% |
| Profit (loss) for the period before taxes | 9903 | €95,609 | €76,223 | -€19,386 | -20.3% |
| Income taxes | 67/77 | €18,211 | €17,783 | -€428 | -2.4% |
| Profit (loss) for the period | 9904 | €77,398 | €58,440 | -€18,958 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,398 | €58,440 | -€18,958 | -24.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.