DuJa 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.
DuJa Consulting
Largest movements
- Receivables within one year -€123,553
down €123,553 (-100%), from €123,553 to €0
of which Other amounts receivable: -€82,266
- Cash +€74,357
up €74,357 (+160%), from €46,596 to €120,953
mainly Receivables within one year (+€123,553) and Net result for the year (+€105,557)
- Receivables after one year -€30,000
down €30,000 (-100%), from €30,000 to €0
- Current investments +€7,417
up €7,417 (+89.6%), from €8,282 to €15,698
- Reserves -€147,443
down €147,443 (-84.7%), from €174,018 to €26,575
- Other debts +€62,742
new in 2025: €62,742
- Tax, wage and social debts +€13,891
up €13,891 (+46.9%), from €29,587 to €43,477
- Trade debts -€2,534
down €2,534 (-49.1%), from €5,163 to €2,629
- Gross operating margin +€34,037
up €34,037 (+31.8%), from €106,984 to €141,021
- Taxes +€8,327
up €8,327 (+36.6%), from €22,782 to €31,109
- Financial income -€2,075
down €2,075 (-100%), from €2,075 to €0
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 | €213,768 | €140,423 | -€73,345 | -34.3% |
| Fixed assets | 21/28 | €3,262 | €2,600 | -€662 | -20.3% |
| Tangible fixed assets | 22/27 | €3,262 | €2,600 | -€662 | -20.3% |
| Plant, machinery and equipment | 23 | €3,262 | €2,600 | -€662 | -20.3% |
| Current assets | 29/58 | €210,506 | €137,823 | -€72,683 | -34.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €0 | -€30,000 | -100% |
| Other amounts receivable | 291 | €30,000 | €0 | -€30,000 | -100% |
| Amounts receivable within one year | 40/41 | €123,553 | €0 | -€123,553 | -100% |
| Trade receivables | 40 | €41,287 | €0 | -€41,287 | -100% |
| Other amounts receivable | 41 | €82,266 | €0 | -€82,266 | -100% |
| Current investments | 50/53 | €8,282 | €15,698 | +€7,417 | +89.6% |
| Cash at bank and in hand | 54/58 | €46,596 | €120,953 | +€74,357 | +160% |
| Deferred charges and accrued income | 490/1 | €2,075 | €1,172 | -€904 | -43.5% |
| Total equity and liabilities | 10/49 | €213,768 | €140,423 | -€73,345 | -34.3% |
| Equity | 10/15 | €179,018 | €31,575 | -€147,443 | -82.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €174,018 | €26,575 | -€147,443 | -84.7% |
| Distributable reserves | 133 | €174,018 | €26,575 | -€147,443 | -84.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,750 | €108,848 | +€74,098 | +213% |
| Amounts payable within one year | 42/48 | €34,750 | €108,848 | +€74,098 | +213% |
| Trade debts | 44 | €5,163 | €2,629 | -€2,534 | -49.1% |
| Suppliers | 440/4 | €5,163 | €2,629 | -€2,534 | -49.1% |
| Taxes, remuneration and social security | 45 | €29,587 | €43,477 | +€13,891 | +46.9% |
| Taxes | 450/3 | €29,587 | €43,477 | +€13,891 | +46.9% |
| Other amounts payable | 47/48 | - | €62,742 | +€62,742 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47 | €662 | +€615 | +1,304% |
| Other operating charges | 640/8 | €428 | €1,012 | +€583 | +136% |
| Gross operating margin | 9900 | €106,984 | €141,021 | +€34,037 | +31.8% |
| Operating profit (loss) | 9901 | €106,509 | €139,348 | +€32,839 | +30.8% |
| Financial income | 75/76B | €2,075 | €0 | -€2,075 | -100% |
| Recurring financial income | 75 | €2,075 | €0 | -€2,075 | -100% |
| Financial charges | 65/66B | €1,583 | €2,682 | +€1,098 | +69.4% |
| Recurring financial charges | 65 | €1,583 | €2,682 | +€1,098 | +69.4% |
| Profit (loss) for the period before taxes | 9903 | €107,001 | €136,666 | +€29,665 | +27.7% |
| Income taxes | 67/77 | €22,782 | €31,109 | +€8,327 | +36.6% |
| Profit (loss) for the period | 9904 | €84,218 | €105,557 | +€21,338 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,218 | €105,557 | +€21,338 | +25.3% |
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 24 October 2026 via checked.be.