BJAYOU 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.
BJAYOU CONSULTING
Largest movements
- Cash -€4,896
down €4,896 (-47.2%), from €10,379 to €5,483
mainly Net result for the year (-€4,986) and Tax, wage and social debts (-€1,040)
- Receivables within one year +€163
new in 2025: €163
- Profit (loss) carried forward -€4,986
down €4,986 (-78.7%), from €6,339 to €1,353
- Trade debts +€1,293
new in 2025: €1,293
- Tax, wage and social debts -€1,040
no longer reported in 2025 (was €1,040)
- Gross operating margin -€10,013
down €10,013, from €6,365 to -€3,648
- Purchases and services -€2,975
no longer reported in 2025 (was €2,975)
- Taxes +€1,293
new in 2025: €1,293
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 | €10,379 | €5,646 | -€4,733 | -45.6% |
| Current assets | 29/58 | €10,379 | €5,646 | -€4,733 | -45.6% |
| Amounts receivable within one year | 40/41 | - | €163 | +€163 | |
| Other amounts receivable | 41 | - | €163 | +€163 | |
| Cash at bank and in hand | 54/58 | €10,379 | €5,483 | -€4,896 | -47.2% |
| Total equity and liabilities | 10/49 | €10,379 | €5,646 | -€4,733 | -45.6% |
| Equity | 10/15 | €9,339 | €4,353 | -€4,986 | -53.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,339 | €1,353 | -€4,986 | -78.7% |
| Amounts payable | 17/49 | €1,040 | €1,293 | +€253 | +24.3% |
| Amounts payable within one year | 42/48 | €1,040 | €1,293 | +€253 | +24.3% |
| Trade debts | 44 | - | €1,293 | +€1,293 | |
| Suppliers | 440/4 | - | €1,293 | +€1,293 | |
| Taxes, remuneration and social security | 45 | €1,040 | - | -€1,040 | |
| Taxes | 450/3 | €1,040 | - | -€1,040 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,975 | - | -€2,975 | |
| Gross operating margin | 9900 | €6,365 | -€3,648 | -€10,013 | |
| Operating profit (loss) | 9901 | €6,365 | -€3,648 | -€10,013 | |
| Financial charges | 65/66B | €26 | €45 | +€19 | +73.1% |
| Recurring financial charges | 65 | €26 | €45 | +€19 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €6,339 | -€3,693 | -€10,032 | |
| Income taxes | 67/77 | - | €1,293 | +€1,293 | |
| Profit (loss) for the period | 9904 | €6,339 | -€4,986 | -€11,325 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,339 | -€4,986 | -€11,325 |
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 12 October 2026 via checked.be.