BoJa Projects & 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.
BoJa Projects & Consulting
Largest movements
- Cash -€29,104
down €29,104 (-23.5%), from €123,646 to €94,542
mainly Other debts (-€84,974) and Tax, wage and social debts (-€37,443)
- Tangible fixed assets -€12,421
down €12,421 (-43.3%), from €28,708 to €16,287
of which Furniture and vehicles: -€13,520
- Receivables within one year +€3,065
up €3,065 (+20.6%), from €14,888 to €17,952
of which Other amounts receivable: +€1,781
- Deferred charges and accrued income +€2,216
up €2,216 (+231%), from €960 to €3,176
- Other debts -€84,974
down €84,974 (-100.0%), from €85,000 to €26
- Profit (loss) carried forward +€82,394
up €82,394 (+285%), from €28,874 to €111,268
- Tax, wage and social debts -€37,443
down €37,443 (-79.1%), from €47,345 to €9,902
- Accrued charges and deferred income +€2,550
up €2,550 (+121%), from €2,100 to €4,650
- Gross operating margin -€14,886
down €14,886 (-10.8%), from €138,234 to €123,348
- Taxes -€3,711
down €3,711 (-14.0%), from €26,531 to €22,820
- Other operating charges +€3,422
up €3,422 (+1,234%), from €277 to €3,699
- Depreciation -€2,372
down €2,372 (-13.9%), from €17,034 to €14,661
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 | €168,201 | €131,957 | -€36,245 | -21.5% |
| Fixed assets | 21/28 | €28,708 | €16,287 | -€12,421 | -43.3% |
| Tangible fixed assets | 22/27 | €28,708 | €16,287 | -€12,421 | -43.3% |
| Plant, machinery and equipment | 23 | €2,505 | €3,604 | +€1,098 | +43.8% |
| Furniture and vehicles | 24 | €26,203 | €12,683 | -€13,520 | -51.6% |
| Current assets | 29/58 | €139,494 | €115,670 | -€23,823 | -17.1% |
| Amounts receivable within one year | 40/41 | €14,888 | €17,952 | +€3,065 | +20.6% |
| Trade receivables | 40 | €14,888 | €16,172 | +€1,284 | +8.6% |
| Other amounts receivable | 41 | - | €1,781 | +€1,781 | |
| Cash at bank and in hand | 54/58 | €123,646 | €94,542 | -€29,104 | -23.5% |
| Deferred charges and accrued income | 490/1 | €960 | €3,176 | +€2,216 | +231% |
| Total equity and liabilities | 10/49 | €168,201 | €131,957 | -€36,245 | -21.5% |
| Equity | 10/15 | €33,274 | €115,668 | +€82,394 | +248% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €400 | €400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,874 | €111,268 | +€82,394 | +285% |
| Amounts payable | 17/49 | €134,928 | €16,289 | -€118,639 | -87.9% |
| Amounts payable within one year | 42/48 | €132,828 | €11,639 | -€121,189 | -91.2% |
| Trade debts | 44 | €483 | €1,711 | +€1,229 | +255% |
| Suppliers | 440/4 | €483 | €1,711 | +€1,229 | +255% |
| Taxes, remuneration and social security | 45 | €47,345 | €9,902 | -€37,443 | -79.1% |
| Taxes | 450/3 | €47,345 | €9,902 | -€37,443 | -79.1% |
| Other amounts payable | 47/48 | €85,000 | €26 | -€84,974 | -100.0% |
| Accrued charges and deferred income | 492/3 | €2,100 | €4,650 | +€2,550 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,034 | €14,661 | -€2,372 | -13.9% |
| Other operating charges | 640/8 | €277 | €3,699 | +€3,422 | +1,234% |
| Gross operating margin | 9900 | €138,234 | €123,348 | -€14,886 | -10.8% |
| Operating profit (loss) | 9901 | €120,923 | €104,988 | -€15,935 | -13.2% |
| Financial income | 75/76B | €1,174 | €335 | -€839 | -71.4% |
| Recurring financial income | 75 | €1,174 | €335 | -€839 | -71.4% |
| Financial charges | 65/66B | €64 | €109 | +€46 | +72.4% |
| Recurring financial charges | 65 | €64 | €109 | +€46 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €122,033 | €105,214 | -€16,820 | -13.8% |
| Income taxes | 67/77 | €26,531 | €22,820 | -€3,711 | -14.0% |
| Profit (loss) for the period | 9904 | €95,503 | €82,394 | -€13,109 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €95,503 | €82,394 | -€13,109 | -13.7% |
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 16 October 2026 via checked.be.