BUJA CONSULTANTS: 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.
BUJA CONSULTANTS
Largest movements
- Receivables within one year +€86,520
up €86,520 (+33.4%), from €258,778 to €345,298
of which Other amounts receivable: +€108,287
- Cash +€52,223
up €52,223 (+168%), from €31,097 to €83,320
mainly Net result for the year (+€62,271) and Tax, wage and social debts (+€49,208)
- Tangible fixed assets +€8,516
up €8,516 (+227%), from €3,754 to €12,270
- Reserves +€62,271
up €62,271 (+36.9%), from €168,551 to €230,822
- Tax, wage and social debts +€49,208
up €49,208 (+49.8%), from €98,729 to €147,937
of which Remuneration and social security: +€39,691
- Trade debts +€34,395
up €34,395 (+128%), from €26,951 to €61,346
- Gross operating margin +€170,388
up €170,388 (+63.5%), from €268,239 to €438,627
- Staff costs +€145,409
up €145,409 (+74.4%), from €195,408 to €340,817
- Taxes +€12,105
up €12,105 (+67.5%), from €17,926 to €30,031
- Financial income +€6,990
up €6,990 (+317%), from €2,204 to €9,194
- Depreciation +€4,621
up €4,621 (+339%), from €1,363 to €5,984
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €298,328 | €444,105 | +€145,778 | +48.9% |
| Fixed assets | 21/28 | €5,104 | €13,620 | +€8,516 | +167% |
| Tangible fixed assets | 22/27 | €3,754 | €12,270 | +€8,516 | +227% |
| Furniture and vehicles | 24 | €3,754 | €12,270 | +€8,516 | +227% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €293,224 | €430,486 | +€137,262 | +46.8% |
| Amounts receivable within one year | 40/41 | €258,778 | €345,298 | +€86,520 | +33.4% |
| Trade receivables | 40 | €107,386 | €85,618 | -€21,767 | -20.3% |
| Other amounts receivable | 41 | €151,393 | €259,680 | +€108,287 | +71.5% |
| Cash at bank and in hand | 54/58 | €31,097 | €83,320 | +€52,223 | +168% |
| Deferred charges and accrued income | 490/1 | €3,349 | €1,868 | -€1,481 | -44.2% |
| Total equity and liabilities | 10/49 | €298,328 | €444,105 | +€145,778 | +48.9% |
| Equity | 10/15 | €172,551 | €234,822 | +€62,271 | +36.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €168,551 | €230,822 | +€62,271 | +36.9% |
| Distributable reserves | 133 | €168,551 | €230,822 | +€62,271 | +36.9% |
| Amounts payable | 17/49 | €125,777 | €209,283 | +€83,507 | +66.4% |
| Amounts payable within one year | 42/48 | €125,679 | €209,283 | +€83,604 | +66.5% |
| Trade debts | 44 | €26,951 | €61,346 | +€34,395 | +128% |
| Suppliers | 440/4 | €26,951 | €61,346 | +€34,395 | +128% |
| Taxes, remuneration and social security | 45 | €98,729 | €147,937 | +€49,208 | +49.8% |
| Taxes | 450/3 | €74,874 | €84,391 | +€9,518 | +12.7% |
| Remuneration and social security | 454/9 | €23,855 | €63,546 | +€39,691 | +166% |
| Accrued charges and deferred income | 492/3 | €97 | - | -€97 | |
| Remuneration, social security and pensions | 62 | €195,408 | €340,817 | +€145,409 | +74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €5,984 | +€4,621 | +339% |
| Other operating charges | 640/8 | €1,962 | €2,556 | +€595 | +30.3% |
| Gross operating margin | 9900 | €268,239 | €438,627 | +€170,388 | +63.5% |
| Operating profit (loss) | 9901 | €69,506 | €89,269 | +€19,764 | +28.4% |
| Financial income | 75/76B | €2,204 | €9,194 | +€6,990 | +317% |
| Recurring financial income | 75 | €2,204 | €9,194 | +€6,990 | +317% |
| Financial charges | 65/66B | €5,099 | €6,161 | +€1,062 | +20.8% |
| Recurring financial charges | 65 | €5,099 | €6,161 | +€1,062 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €66,610 | €92,302 | +€25,692 | +38.6% |
| Income taxes | 67/77 | €17,926 | €30,031 | +€12,105 | +67.5% |
| Profit (loss) for the period | 9904 | €48,684 | €62,271 | +€13,587 | +27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,684 | €62,271 | +€13,587 | +27.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.