DAJO 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.
DAJO CONSULTING
Largest movements
- Tangible fixed assets +€41,766
up €41,766 (+181%), from €23,108 to €64,874
of which Furniture and vehicles: +€35,977
- Cash +€31,947
up €31,947 (+25.9%), from €123,473 to €155,420
mainly Other debts (+€59,100) and Net result for the year (+€47,319)
- Receivables within one year +€4,698
up €4,698 (+13.4%), from €34,960 to €39,658
of which Trade receivables: +€4,518
- Other debts +€59,100
up €59,100 (+119%), from €49,612 to €108,711
- Debts after one year +€19,361
up €19,361 (+423%), from €4,581 to €23,942
- Current portion of long-term debt +€6,199
up €6,199 (+71.2%), from €8,711 to €14,910
- Tax, wage and social debts -€4,919
down €4,919 (-22.9%), from €21,460 to €16,540
- Gross operating margin -€30,410
down €30,410 (-26.4%), from €115,354 to €84,945
- Taxes -€11,649
down €11,649 (-44.0%), from €26,461 to €14,812
- Financial charges -€9,198
down €9,198 (-63.6%), from €14,459 to €5,261
- Depreciation +€5,124
up €5,124 (+56.6%), from €9,048 to €14,172
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 | €182,280 | €260,026 | +€77,746 | +42.7% |
| Fixed assets | 21/28 | €23,108 | €64,874 | +€41,766 | +181% |
| Tangible fixed assets | 22/27 | €23,108 | €64,874 | +€41,766 | +181% |
| Land and buildings | 22 | €0 | €3,957 | +€3,957 | |
| Plant, machinery and equipment | 23 | €1,381 | €3,213 | +€1,833 | +133% |
| Furniture and vehicles | 24 | €21,728 | €57,704 | +€35,977 | +166% |
| Current assets | 29/58 | €159,172 | €195,152 | +€35,980 | +22.6% |
| Amounts receivable within one year | 40/41 | €34,960 | €39,658 | +€4,698 | +13.4% |
| Trade receivables | 40 | €34,951 | €39,469 | +€4,518 | +12.9% |
| Other amounts receivable | 41 | €9 | €188 | +€180 | +2,015% |
| Cash at bank and in hand | 54/58 | €123,473 | €155,420 | +€31,947 | +25.9% |
| Deferred charges and accrued income | 490/1 | €740 | €75 | -€665 | -89.9% |
| Total equity and liabilities | 10/49 | €182,280 | €260,026 | +€77,746 | +42.7% |
| Equity | 10/15 | €91,561 | €91,561 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €90,061 | €90,061 | = | 0.0% |
| Distributable reserves | 133 | €90,061 | €90,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €90,719 | €168,465 | +€77,746 | +85.7% |
| Amounts payable after more than one year | 17 | €4,581 | €23,942 | +€19,361 | +423% |
| Financial debts | 170/4 | €4,581 | €23,942 | +€19,361 | +423% |
| Amounts payable within one year | 42/48 | €82,032 | €140,766 | +€58,734 | +71.6% |
| Current portion of amounts payable after more than one year | 42 | €8,711 | €14,910 | +€6,199 | +71.2% |
| Trade debts | 44 | €2,250 | €604 | -€1,646 | -73.2% |
| Suppliers | 440/4 | €2,250 | €604 | -€1,646 | -73.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €21,460 | €16,540 | -€4,919 | -22.9% |
| Taxes | 450/3 | €21,460 | €16,540 | -€4,919 | -22.9% |
| Other amounts payable | 47/48 | €49,612 | €108,711 | +€59,100 | +119% |
| Accrued charges and deferred income | 492/3 | €4,106 | €3,757 | -€349 | -8.5% |
| Non-recurring operating income | 76A | €30,977 | €0 | -€30,977 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,048 | €14,172 | +€5,124 | +56.6% |
| Other operating charges | 640/8 | €2,172 | €1,277 | -€895 | -41.2% |
| Non-recurring operating charges | 66A | €3,037 | €2,105 | -€932 | -30.7% |
| Gross operating margin | 9900 | €115,354 | €84,945 | -€30,410 | -26.4% |
| Operating profit (loss) | 9901 | €101,098 | €67,391 | -€33,707 | -33.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +300% |
| Financial charges | 65/66B | €14,459 | €5,261 | -€9,198 | -63.6% |
| Recurring financial charges | 65 | €14,459 | €5,261 | -€9,198 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €86,639 | €62,131 | -€24,508 | -28.3% |
| Income taxes | 67/77 | €26,461 | €14,812 | -€11,649 | -44.0% |
| Profit (loss) for the period | 9904 | €60,178 | €47,319 | -€12,859 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,178 | €47,319 | -€12,859 | -21.4% |
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 31 October 2026 via checked.be.