BJ CONSULTANT: 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.
BJ CONSULTANT
Largest movements
- Cash +€29,894
up €29,894 (+20.9%), from €143,250 to €173,143
mainly Net result for the year (+€27,449) and Other debts (+€20,180)
- Other debts +€20,180
up €20,180 (+156%), from €12,912 to €33,091
- Reserves +€16,936
up €16,936 (+18.2%), from €93,141 to €110,077
of which Distributable reserves: +€16,936
- Tax, wage and social debts -€6,420
down €6,420 (-36.6%), from €17,565 to €11,144
- Gross operating margin -€3,007
down €3,007 (-7.3%), from €41,047 to €38,041
- Taxes -€2,891
down €2,891 (-21.5%), from €13,475 to €10,584
- Financial income +€713
up €713 (+5,451%), from €13 to €727
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 | €144,473 | €174,526 | +€30,053 | +20.8% |
| Fixed assets | 21/28 | €855 | €1,186 | +€332 | +38.8% |
| Tangible fixed assets | 22/27 | €459 | €790 | +€332 | +72.3% |
| Furniture and vehicles | 24 | €459 | €790 | +€332 | +72.3% |
| Financial fixed assets | 28 | €396 | €396 | = | 0.0% |
| Current assets | 29/58 | €143,618 | €173,340 | +€29,721 | +20.7% |
| Cash at bank and in hand | 54/58 | €143,250 | €173,143 | +€29,894 | +20.9% |
| Deferred charges and accrued income | 490/1 | €369 | €196 | -€172 | -46.8% |
| Total equity and liabilities | 10/49 | €144,473 | €174,526 | +€30,053 | +20.8% |
| Equity | 10/15 | €112,981 | €129,917 | +€16,936 | +15.0% |
| Contributions | 10/11 | €19,840 | €19,840 | = | 0.0% |
| Reserves | 13 | €93,141 | €110,077 | +€16,936 | +18.2% |
| Non-distributable reserves | 130/1 | €5,580 | €5,580 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,580 | €5,580 | = | 0.0% |
| Distributable reserves | 133 | €87,561 | €104,497 | +€16,936 | +19.3% |
| Amounts payable | 17/49 | €31,492 | €44,609 | +€13,116 | +41.6% |
| Amounts payable within one year | 42/48 | €31,492 | €44,609 | +€13,116 | +41.6% |
| Trade debts | 44 | €1,016 | €373 | -€643 | -63.3% |
| Suppliers | 440/4 | €1,016 | €373 | -€643 | -63.3% |
| Taxes, remuneration and social security | 45 | €17,565 | €11,144 | -€6,420 | -36.6% |
| Taxes | 450/3 | €17,565 | €11,144 | -€6,420 | -36.6% |
| Other amounts payable | 47/48 | €12,912 | €33,091 | +€20,180 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €370 | +€48 | +14.9% |
| Other operating charges | 640/8 | €280 | €291 | +€11 | +4.1% |
| Non-recurring operating charges | 66A | €259 | - | -€259 | |
| Gross operating margin | 9900 | €41,047 | €38,041 | -€3,007 | -7.3% |
| Operating profit (loss) | 9901 | €40,187 | €37,379 | -€2,808 | -7.0% |
| Financial income | 75/76B | €13 | €727 | +€713 | +5,451% |
| Recurring financial income | 75 | €13 | €727 | +€713 | +5,451% |
| Financial charges | 65/66B | €61 | €72 | +€11 | +18.7% |
| Recurring financial charges | 65 | €61 | €72 | +€11 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €40,139 | €38,034 | -€2,106 | -5.2% |
| Income taxes | 67/77 | €13,475 | €10,584 | -€2,891 | -21.5% |
| Profit (loss) for the period | 9904 | €26,664 | €27,449 | +€785 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,664 | €27,449 | +€785 | +2.9% |
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 17 October 2026 via checked.be.