BJT 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.
BJT CONSULTING
Largest movements
- Cash +€29,131
up €29,131 (+9.8%), from €296,765 to €325,896
mainly Net result for the year (+€181,763) and Other debts (+€72,008)
- Receivables within one year +€4,486
up €4,486 (+31,951%), from €14 to €4,500
of which Trade receivables: +€4,500
- Other debts +€72,008
up €72,008 (+35.9%), from €200,654 to €272,662
- Reserves -€41,000
down €41,000 (-81.3%), from €50,450 to €9,450
of which Distributable reserves: -€41,000
- Gross operating margin +€22,817
up €22,817 (+10.2%), from €223,352 to €246,169
- Taxes +€7,349
up €7,349 (+14.7%), from €49,913 to €57,263
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 | €304,731 | €336,645 | +€31,914 | +10.5% |
| Fixed assets | 21/28 | €7,270 | €4,234 | -€3,037 | -41.8% |
| Tangible fixed assets | 22/27 | €6,481 | €3,445 | -€3,037 | -46.9% |
| Plant, machinery and equipment | 23 | - | €2,195 | +€2,195 | |
| Furniture and vehicles | 24 | €6,481 | €1,250 | -€5,232 | -80.7% |
| Financial fixed assets | 28 | €789 | €789 | = | 0.0% |
| Current assets | 29/58 | €297,460 | €332,411 | +€34,951 | +11.7% |
| Amounts receivable within one year | 40/41 | €14 | €4,500 | +€4,486 | +31,951% |
| Trade receivables | 40 | - | €4,500 | +€4,500 | |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €296,765 | €325,896 | +€29,131 | +9.8% |
| Deferred charges and accrued income | 490/1 | €682 | €2,015 | +€1,333 | +196% |
| Total equity and liabilities | 10/49 | €304,731 | €336,645 | +€31,914 | +10.5% |
| Equity | 10/15 | €56,590 | €15,853 | -€40,737 | -72.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,450 | €9,450 | -€41,000 | -81.3% |
| Non-distributable reserves | 130/1 | €9,450 | €9,450 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,450 | €9,450 | = | 0.0% |
| Distributable reserves | 133 | €41,000 | - | -€41,000 | |
| Profit (loss) carried forward | 14 | €3,140 | €3,403 | +€263 | +8.4% |
| Amounts payable | 17/49 | €248,141 | €320,792 | +€72,651 | +29.3% |
| Amounts payable within one year | 42/48 | €248,141 | €320,792 | +€72,651 | +29.3% |
| Trade debts | 44 | €1,664 | €1,907 | +€243 | +14.6% |
| Suppliers | 440/4 | €1,664 | €1,907 | +€243 | +14.6% |
| Taxes, remuneration and social security | 45 | €45,823 | €46,223 | +€400 | +0.9% |
| Taxes | 450/3 | €45,823 | €46,223 | +€400 | +0.9% |
| Other amounts payable | 47/48 | €200,654 | €272,662 | +€72,008 | +35.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,703 | €6,167 | -€537 | -8.0% |
| Other operating charges | 640/8 | €896 | €916 | +€20 | +2.2% |
| Gross operating margin | 9900 | €223,352 | €246,169 | +€22,817 | +10.2% |
| Operating profit (loss) | 9901 | €215,753 | €239,087 | +€23,334 | +10.8% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €57 | €62 | +€4 | +7.7% |
| Recurring financial charges | 65 | €57 | €62 | +€4 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €215,736 | €239,025 | +€23,289 | +10.8% |
| Income taxes | 67/77 | €49,913 | €57,263 | +€7,349 | +14.7% |
| Profit (loss) for the period | 9904 | €165,823 | €181,763 | +€15,940 | +9.6% |
| Transfer from tax-exempt reserves | 789 | €16,205 | - | -€16,205 | |
| Profit (loss) for the period to be appropriated | 9905 | €182,028 | €181,763 | -€265 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.