CAJU Consult: 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.
CAJU Consult
Largest movements
- Cash +€6,905
up €6,905 (+92.5%), from €7,463 to €14,368
mainly Net result for the year (+€4,301) and Receivables within one year (+€2,229)
- Receivables within one year -€2,229
down €2,229 (-18.9%), from €11,763 to €9,534
of which Other amounts receivable: -€2,613
- Tangible fixed assets +€828
up €828 (+273%), from €304 to €1,132
- Profit (loss) carried forward +€4,301
up €4,301 (+41.0%), from -€10,491 to -€6,190
- Tax, wage and social debts +€1,202
up €1,202 (+26.7%), from €4,503 to €5,705
- Taxes +€1,376
new in 2025: €1,376
- Gross operating margin -€872
down €872 (-13.1%), from €6,666 to €5,794
- Other operating charges -€391
down €391 (-96.9%), from €403 to €12
- Depreciation +€204
up €204 (+74.6%), from €273 to €477
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 | €19,529 | €25,034 | +€5,504 | +28.2% |
| Fixed assets | 21/28 | €304 | €1,132 | +€828 | +273% |
| Tangible fixed assets | 22/27 | €304 | €1,132 | +€828 | +273% |
| Furniture and vehicles | 24 | €304 | €1,132 | +€828 | +273% |
| Current assets | 29/58 | €19,225 | €23,902 | +€4,676 | +24.3% |
| Amounts receivable within one year | 40/41 | €11,763 | €9,534 | -€2,229 | -18.9% |
| Trade receivables | 40 | - | €384 | +€384 | |
| Other amounts receivable | 41 | €11,763 | €9,150 | -€2,613 | -22.2% |
| Cash at bank and in hand | 54/58 | €7,463 | €14,368 | +€6,905 | +92.5% |
| Total equity and liabilities | 10/49 | €19,529 | €25,034 | +€5,504 | +28.2% |
| Equity | 10/15 | €14,559 | €18,860 | +€4,301 | +29.5% |
| Contributions | 10/11 | €25,050 | €25,050 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,491 | -€6,190 | +€4,301 | +41.0% |
| Amounts payable | 17/49 | €4,970 | €6,174 | +€1,204 | +24.2% |
| Amounts payable within one year | 42/48 | €4,970 | €6,057 | +€1,086 | +21.9% |
| Trade debts | 44 | €467 | €351 | -€116 | -24.9% |
| Suppliers | 440/4 | €467 | €351 | -€116 | -24.9% |
| Taxes, remuneration and social security | 45 | €4,503 | €5,705 | +€1,202 | +26.7% |
| Taxes | 450/3 | €4,503 | €5,705 | +€1,202 | +26.7% |
| Accrued charges and deferred income | 492/3 | - | €117 | +€117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €273 | €477 | +€204 | +74.6% |
| Other operating charges | 640/8 | €403 | €12 | -€391 | -96.9% |
| Gross operating margin | 9900 | €6,666 | €5,794 | -€872 | -13.1% |
| Operating profit (loss) | 9901 | €5,989 | €5,305 | -€684 | -11.4% |
| Financial income | 75/76B | €532 | €504 | -€28 | -5.3% |
| Recurring financial income | 75 | €532 | €504 | -€28 | -5.3% |
| Financial charges | 65/66B | €151 | €132 | -€19 | -12.9% |
| Recurring financial charges | 65 | €151 | €132 | -€19 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €6,370 | €5,677 | -€693 | -10.9% |
| Income taxes | 67/77 | - | €1,376 | +€1,376 | |
| Profit (loss) for the period | 9904 | €6,370 | €4,301 | -€2,069 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,370 | €4,301 | -€2,069 | -32.5% |
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 15 October 2026 via checked.be.