BJC 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.
BJC Consulting
Largest movements
- Receivables within one year +€59,584
up €59,584 (+418%), from €14,253 to €73,837
of which Other amounts receivable: +€45,424
- Tangible fixed assets -€15,737
down €15,737 (-34.6%), from €45,510 to €29,772
of which Leasing and similar rights: -€15,074
- Deferred charges and accrued income -€1,161
down €1,161 (-100%), from €1,161 to €0
- Other debts +€101,212
up €101,212 (+1,058%), from €9,569 to €110,781
- Profit (loss) carried forward -€70,960
down €70,960 (-513%), from -€13,840 to -€84,800
- Advances received +€14,674
up €14,674, from €0 to €14,674
- Current portion of long-term debt -€14,066
down €14,066 (-100%), from €14,066 to €0
- Tax, wage and social debts +€4,918
up €4,918 (+19.0%), from €25,839 to €30,757
of which Remuneration and social security: +€3,769
- Staff costs +€40,515
up €40,515 (+46.6%), from €86,890 to €127,406
- Gross operating margin +€7,604
up €7,604 (+10.5%), from €72,500 to €80,104
- Financial charges +€2,438
up €2,438 (+368%), from €663 to €3,101
- Other operating charges +€2,265
up €2,265 (+160%), from €1,417 to €3,682
- Financial income -€1,252
down €1,252 (-86.2%), from €1,452 to €200
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,924 | €103,609 | +€42,685 | +70.1% |
| Fixed assets | 21/28 | €45,510 | €29,772 | -€15,737 | -34.6% |
| Tangible fixed assets | 22/27 | €45,510 | €29,772 | -€15,737 | -34.6% |
| Land and buildings | 22 | €7,418 | €7,185 | -€233 | -3.1% |
| Plant, machinery and equipment | 23 | €674 | €385 | -€289 | -42.8% |
| Furniture and vehicles | 24 | €1,859 | €1,718 | -€141 | -7.6% |
| Leasing and similar rights | 25 | €35,559 | €20,485 | -€15,074 | -42.4% |
| Current assets | 29/58 | €15,414 | €73,837 | +€58,423 | +379% |
| Amounts receivable within one year | 40/41 | €14,253 | €73,837 | +€59,584 | +418% |
| Trade receivables | 40 | €14,138 | €28,298 | +€14,160 | +100% |
| Other amounts receivable | 41 | €115 | €45,539 | +€45,424 | +39,338% |
| Deferred charges and accrued income | 490/1 | €1,161 | €0 | -€1,161 | -100% |
| Total equity and liabilities | 10/49 | €60,924 | €103,609 | +€42,685 | +70.1% |
| Equity | 10/15 | -€11,840 | -€82,800 | -€70,960 | -599% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,840 | -€84,800 | -€70,960 | -513% |
| Amounts payable | 17/49 | €72,764 | €186,410 | +€113,645 | +156% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €72,764 | €186,410 | +€113,645 | +156% |
| Current portion of amounts payable after more than one year | 42 | €14,066 | €0 | -€14,066 | -100% |
| Financial debts | 43 | €2,120 | €5,295 | +€3,175 | +150% |
| Credit institutions | 430/8 | €2,120 | €0 | -€2,120 | -100% |
| Other loans | 439 | - | €5,295 | +€5,295 | |
| Trade debts | 44 | €21,170 | €24,902 | +€3,733 | +17.6% |
| Suppliers | 440/4 | €21,170 | €24,902 | +€3,733 | +17.6% |
| Advances received on contracts in progress | 46 | €0 | €14,674 | +€14,674 | |
| Taxes, remuneration and social security | 45 | €25,839 | €30,757 | +€4,918 | +19.0% |
| Taxes | 450/3 | €11,943 | €13,092 | +€1,149 | +9.6% |
| Remuneration and social security | 454/9 | €13,896 | €17,665 | +€3,769 | +27.1% |
| Other amounts payable | 47/48 | €9,569 | €110,781 | +€101,212 | +1,058% |
| Remuneration, social security and pensions | 62 | €86,890 | €127,406 | +€40,515 | +46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,545 | €16,655 | +€110 | +0.7% |
| Other operating charges | 640/8 | €1,417 | €3,682 | +€2,265 | +160% |
| Gross operating margin | 9900 | €72,500 | €80,104 | +€7,604 | +10.5% |
| Operating profit (loss) | 9901 | -€32,352 | -€67,639 | -€35,287 | -109% |
| Financial income | 75/76B | €1,452 | €200 | -€1,252 | -86.2% |
| Recurring financial income | 75 | €1,452 | €200 | -€1,252 | -86.2% |
| Financial charges | 65/66B | €663 | €3,101 | +€2,438 | +368% |
| Recurring financial charges | 65 | €663 | €3,101 | +€2,438 | +368% |
| Profit (loss) for the period before taxes | 9903 | -€31,563 | -€70,540 | -€38,977 | -123% |
| Income taxes | 67/77 | €305 | €420 | +€115 | +37.6% |
| Profit (loss) for the period | 9904 | -€31,869 | -€70,960 | -€39,091 | -123% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,869 | -€70,960 | -€39,091 | -123% |
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 24 October 2026 via checked.be.