BJConsult: 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.
BJConsult
Largest movements
- Tangible fixed assets -€11,873
down €11,873 (-29.6%), from €40,159 to €28,286
- Cash +€9,944
up €9,944 (+43.7%), from €22,737 to €32,681
mainly Other debts (+€43,502) and Net result for the year (+€43,234)
- Receivables within one year -€6,124
down €6,124 (-4.8%), from €127,110 to €120,986
of which Other amounts receivable: -€6,124
- Other debts +€43,502
up €43,502 (+142.0%), from €30,643 to €74,145
- Provisions -€25,980
no longer reported in 2025 (was €25,980)
- Debts after one year -€11,897
down €11,897 (-16.3%), from €72,849 to €60,952
of which Financial debts: -€11,897
- Tax, wage and social debts -€11,470
down €11,470 (-66.3%), from €17,293 to €5,823
of which Taxes: -€6,000
- Accrued charges and deferred income -€4,595
down €4,595 (-94.8%), from €4,845 to €250
- Provisions -€51,959
down €51,959, from €25,980 to -€25,980
- Financial charges +€25,397
up €25,397 (+299.5%), from €8,479 to €33,876
- Taxes -€4,410
down €4,410 (-50.0%), from €8,812 to €4,402
- Gross operating margin +€2,762
up €2,762 (+4.4%), from €63,048 to €65,810
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 | €229,922 | €220,109 | -€9,814 | -4.3% |
| Formation expenses | 20 | €8 | - | -€8 | |
| Fixed assets | 21/28 | €41,159 | €29,286 | -€11,873 | -28.8% |
| Tangible fixed assets | 22/27 | €40,159 | €28,286 | -€11,873 | -29.6% |
| Furniture and vehicles | 24 | €40,159 | €28,286 | -€11,873 | -29.6% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €188,754 | €190,823 | +€2,068 | +1.1% |
| Amounts receivable within one year | 40/41 | €127,110 | €120,986 | -€6,124 | -4.8% |
| Trade receivables | 40 | €108,900 | €108,900 | = | 0.0% |
| Other amounts receivable | 41 | €18,210 | €12,086 | -€6,124 | -33.6% |
| Current investments | 50/53 | €37,979 | €36,000 | -€1,980 | -5.2% |
| Cash at bank and in hand | 54/58 | €22,737 | €32,681 | +€9,944 | +43.7% |
| Deferred charges and accrued income | 490/1 | €928 | €1,156 | +€228 | +24.6% |
| Total equity and liabilities | 10/49 | €229,922 | €220,109 | -€9,814 | -4.3% |
| Equity | 10/15 | €64,550 | €64,550 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €62,550 | €62,550 | = | 0.0% |
| Distributable reserves | 133 | €62,550 | €62,550 | = | 0.0% |
| Provisions and deferred taxes | 16 | €25,980 | - | -€25,980 | |
| Provisions for liabilities and charges | 160/5 | €25,980 | - | -€25,980 | |
| Other liabilities and charges | 164/5 | €25,980 | - | -€25,980 | |
| Amounts payable | 17/49 | €139,393 | €155,559 | +€16,166 | +11.6% |
| Amounts payable after more than one year | 17 | €72,849 | €60,952 | -€11,897 | -16.3% |
| Financial debts | 170/4 | €32,849 | €20,952 | -€11,897 | -36.2% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €61,699 | €94,356 | +€32,657 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €11,415 | €11,897 | +€481 | +4.2% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €2,348 | €2,492 | +€144 | +6.1% |
| Suppliers | 440/4 | €2,348 | €2,492 | +€144 | +6.1% |
| Taxes, remuneration and social security | 45 | €17,293 | €5,823 | -€11,470 | -66.3% |
| Taxes | 450/3 | €11,775 | €5,775 | -€6,000 | -51.0% |
| Remuneration and social security | 454/9 | €5,518 | €48 | -€5,470 | -99.1% |
| Other amounts payable | 47/48 | €30,643 | €74,145 | +€43,502 | +142.0% |
| Accrued charges and deferred income | 492/3 | €4,845 | €250 | -€4,595 | -94.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,441 | €11,882 | -€559 | -4.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,980 | -€25,980 | -€51,959 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €63,048 | €65,810 | +€2,762 | +4.4% |
| Operating profit (loss) | 9901 | €24,240 | €79,508 | +€55,268 | +228.0% |
| Financial income | 75/76B | €1,515 | €2,004 | +€489 | +32.3% |
| Recurring financial income | 75 | €1,515 | €2,004 | +€489 | +32.3% |
| Financial charges | 65/66B | €8,479 | €33,876 | +€25,397 | +299.5% |
| Recurring financial charges | 65 | €8,479 | €33,876 | +€25,397 | +299.5% |
| Profit (loss) for the period before taxes | 9903 | €17,276 | €47,636 | +€30,361 | +175.7% |
| Income taxes | 67/77 | €8,812 | €4,402 | -€4,410 | -50.0% |
| Profit (loss) for the period | 9904 | €8,464 | €43,234 | +€34,770 | +410.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,464 | €43,234 | +€34,770 | +410.8% |
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 7 October 2026 via checked.be.