BJC Consult SRL: 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.
BJC Consult SRL
Largest movements
- Tangible fixed assets +€30,330
new in 2025: €30,330
- Receivables within one year -€9,382
down €9,382 (-26.9%), from €34,869 to €25,487
of which Trade receivables: -€7,894
- Cash -€4,356
down €4,356 (-47.2%), from €9,226 to €4,870
mainly Investment in fixed assets (net) (-€33,701) and Net result for the year (-€9,496)
- Other debts +€22,990
up €22,990 (+141%), from €16,274 to €39,264
- Profit (loss) carried forward -€9,496
down €9,496, from €9,229 to -€267
- Trade debts +€2,974
up €2,974 (+68.1%), from €4,369 to €7,343
- Purchases and services +€4,331
up €4,331 (+16.7%), from €25,956 to €30,287
- Turnover +€3,274
up €3,274 (+15.0%), from €21,844 to €25,118
- Depreciation +€1,648
up €1,648 (+95.7%), from €1,722 to €3,370
- Gross operating margin -€1,057
down €1,057 (-25.7%), from -€4,112 to -€5,169
- Other operating charges -€449
down €449 (-50.5%), from €889 to €440
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 | €44,132 | €60,725 | +€16,593 | +37.6% |
| Fixed assets | 21/28 | €37 | €30,368 | +€30,331 | +81,976% |
| Tangible fixed assets | 22/27 | - | €30,330 | +€30,330 | |
| Plant, machinery and equipment | 23 | - | €30,330 | +€30,330 | |
| Financial fixed assets | 28 | €37 | €38 | +€1 | +2.7% |
| Current assets | 29/58 | €44,095 | €30,357 | -€13,738 | -31.2% |
| Amounts receivable within one year | 40/41 | €34,869 | €25,487 | -€9,382 | -26.9% |
| Trade receivables | 40 | €10,974 | €3,080 | -€7,894 | -71.9% |
| Other amounts receivable | 41 | €23,895 | €22,407 | -€1,488 | -6.2% |
| Cash at bank and in hand | 54/58 | €9,226 | €4,870 | -€4,356 | -47.2% |
| Total equity and liabilities | 10/49 | €44,132 | €60,725 | +€16,593 | +37.6% |
| Equity | 10/15 | €23,489 | €13,993 | -€9,496 | -40.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,229 | -€267 | -€9,496 | |
| Amounts payable | 17/49 | €20,643 | €46,732 | +€26,089 | +126% |
| Amounts payable within one year | 42/48 | €20,643 | €46,732 | +€26,089 | +126% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €4,369 | €7,343 | +€2,974 | +68.1% |
| Suppliers | 440/4 | €4,369 | €7,343 | +€2,974 | +68.1% |
| Taxes, remuneration and social security | 45 | - | €111 | +€111 | |
| Taxes | 450/3 | - | €111 | +€111 | |
| Other amounts payable | 47/48 | €16,274 | €39,264 | +€22,990 | +141% |
| Turnover | 70 | €21,844 | €25,118 | +€3,274 | +15.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €25,956 | €30,287 | +€4,331 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,722 | €3,370 | +€1,648 | +95.7% |
| Other operating charges | 640/8 | €889 | €440 | -€449 | -50.5% |
| Gross operating margin | 9900 | -€4,112 | -€5,169 | -€1,057 | -25.7% |
| Operating profit (loss) | 9901 | -€6,723 | -€8,979 | -€2,256 | -33.6% |
| Financial income | 75/76B | - | €238 | +€238 | |
| Recurring financial income | 75 | - | €238 | +€238 | |
| Financial charges | 65/66B | €998 | €580 | -€418 | -41.9% |
| Recurring financial charges | 65 | €998 | €580 | -€418 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,721 | -€9,321 | -€1,600 | -20.7% |
| Income taxes | 67/77 | €181 | €175 | -€6 | -3.3% |
| Profit (loss) for the period | 9904 | -€7,902 | -€9,496 | -€1,594 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,902 | -€9,496 | -€1,594 | -20.2% |
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.