BJTS 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.
BJTS Consulting
Largest movements
- Cash -€18,640
down €18,640 (-44.0%), from €42,321 to €23,681
mainly Receivables within one year (-€12,750) and Current investments (-€9,500)
- Receivables within one year +€12,750
up €12,750 (+527%), from €2,420 to €15,170
- Current investments +€9,500
up €9,500 (+190%), from €5,000 to €14,500
- Tangible fixed assets -€2,516
no longer reported in 2025 (was €2,516)
of which Furniture and vehicles: -€2,457
- Deferred charges and accrued income -€1,750
no longer reported in 2025 (was €1,750)
- Profit (loss) carried forward +€1,047
up €1,047 (+7.1%), from -€14,817 to -€13,770
- Other debts -€960
no longer reported in 2025 (was €960)
- Gross operating margin +€6,230
up €6,230, from -€3,301 to €2,929
- Financial income -€448
down €448 (-83.5%), from €537 to €89
- Depreciation -€334
down €334 (-21.0%), from €1,592 to €1,257
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 | €54,007 | €53,351 | -€656 | -1.2% |
| Fixed assets | 21/28 | €2,516 | - | -€2,516 | |
| Tangible fixed assets | 22/27 | €2,516 | - | -€2,516 | |
| Plant, machinery and equipment | 23 | €59 | - | -€59 | |
| Furniture and vehicles | 24 | €2,457 | - | -€2,457 | |
| Current assets | 29/58 | €51,491 | €53,351 | +€1,860 | +3.6% |
| Amounts receivable within one year | 40/41 | €2,420 | €15,170 | +€12,750 | +527% |
| Trade receivables | 40 | €2,420 | €15,170 | +€12,750 | +527% |
| Current investments | 50/53 | €5,000 | €14,500 | +€9,500 | +190% |
| Cash at bank and in hand | 54/58 | €42,321 | €23,681 | -€18,640 | -44.0% |
| Deferred charges and accrued income | 490/1 | €1,750 | - | -€1,750 | |
| Total equity and liabilities | 10/49 | €54,007 | €53,351 | -€656 | -1.2% |
| Equity | 10/15 | €51,747 | €52,794 | +€1,047 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,965 | €47,965 | = | 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% |
| Distributable reserves | 133 | €46,105 | €46,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,817 | -€13,770 | +€1,047 | +7.1% |
| Amounts payable | 17/49 | €2,260 | €557 | -€1,703 | -75.4% |
| Amounts payable within one year | 42/48 | €2,260 | €557 | -€1,703 | -75.4% |
| Trade debts | 44 | €899 | €435 | -€464 | -51.6% |
| Suppliers | 440/4 | €899 | €435 | -€464 | -51.6% |
| Taxes, remuneration and social security | 45 | €401 | €122 | -€279 | -69.6% |
| Taxes | 450/3 | €401 | €122 | -€279 | -69.6% |
| Other amounts payable | 47/48 | €960 | - | -€960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,592 | €1,257 | -€334 | -21.0% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€3,301 | €2,929 | +€6,230 | |
| Operating profit (loss) | 9901 | -€5,398 | €1,152 | +€6,550 | |
| Financial income | 75/76B | €537 | €89 | -€448 | -83.5% |
| Recurring financial income | 75 | €537 | €89 | -€448 | -83.5% |
| Financial charges | 65/66B | €39 | €45 | +€6 | +15.2% |
| Recurring financial charges | 65 | €39 | €45 | +€6 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,900 | €1,195 | +€6,096 | |
| Income taxes | 67/77 | €161 | €149 | -€12 | -7.6% |
| Profit (loss) for the period | 9904 | -€5,061 | €1,047 | +€6,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,061 | €1,047 | +€6,108 |
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 21 October 2026 via checked.be.