GeJa 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.
GeJa CONSULT
Largest movements
- Receivables within one year +€3,383
up €3,383 (+6.6%), from €51,574 to €54,957
- Deferred charges and accrued income +€730
up €730 (+37.6%), from €1,940 to €2,670
- Profit (loss) carried forward +€11,753
up €11,753 (+379%), from €3,102 to €14,854
- Short-term financial debts -€3,404
down €3,404 (-48.8%), from €6,979 to €3,574
- Tax, wage and social debts -€3,061
down €3,061 (-39.0%), from €7,845 to €4,784
- Trade debts -€1,174
down €1,174 (-21.4%), from €5,496 to €4,321
- Gross operating margin +€4,773
up €4,773 (+35.1%), from €13,583 to €18,356
- Depreciation -€4,678
down €4,678 (-100%), from €4,678 to €0
- Other operating charges -€1,427
down €1,427 (-39.2%), from €3,646 to €2,218
- Financial income +€710
up €710 (+36.2%), from €1,960 to €2,670
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,515 | €57,627 | +€4,113 | +7.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €53,515 | €57,627 | +€4,113 | +7.7% |
| Amounts receivable within one year | 40/41 | €51,574 | €54,957 | +€3,383 | +6.6% |
| Other amounts receivable | 41 | €51,574 | €54,957 | +€3,383 | +6.6% |
| Deferred charges and accrued income | 490/1 | €1,940 | €2,670 | +€730 | +37.6% |
| Total equity and liabilities | 10/49 | €53,515 | €57,627 | +€4,113 | +7.7% |
| Equity | 10/15 | €23,552 | €35,304 | +€11,753 | +49.9% |
| Contributions | 10/11 | €18,591 | €18,591 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,102 | €14,854 | +€11,753 | +379% |
| Amounts payable | 17/49 | €29,963 | €22,323 | -€7,640 | -25.5% |
| Amounts payable within one year | 42/48 | €29,963 | €22,323 | -€7,640 | -25.5% |
| Financial debts | 43 | €6,979 | €3,574 | -€3,404 | -48.8% |
| Credit institutions | 430/8 | €6,979 | €3,574 | -€3,404 | -48.8% |
| Trade debts | 44 | €5,496 | €4,321 | -€1,174 | -21.4% |
| Suppliers | 440/4 | €5,496 | €4,321 | -€1,174 | -21.4% |
| Advances received on contracts in progress | 46 | €9,000 | €9,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,845 | €4,784 | -€3,061 | -39.0% |
| Taxes | 450/3 | €7,845 | €4,784 | -€3,061 | -39.0% |
| Other amounts payable | 47/48 | €644 | €644 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,678 | €0 | -€4,678 | -100% |
| Other operating charges | 640/8 | €3,646 | €2,218 | -€1,427 | -39.2% |
| Gross operating margin | 9900 | €13,583 | €18,356 | +€4,773 | +35.1% |
| Operating profit (loss) | 9901 | €5,259 | €16,138 | +€10,878 | +207% |
| Financial income | 75/76B | €1,960 | €2,670 | +€710 | +36.2% |
| Recurring financial income | 75 | €1,960 | €2,670 | +€710 | +36.2% |
| Financial charges | 65/66B | €1,430 | €1,549 | +€119 | +8.3% |
| Recurring financial charges | 65 | €1,430 | €1,549 | +€119 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €5,790 | €17,259 | +€11,469 | +198% |
| Income taxes | 67/77 | €5,349 | €5,507 | +€157 | +2.9% |
| Profit (loss) for the period | 9904 | €440 | €11,753 | +€11,312 | +2,568% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €11,753 | +€11,312 | +2,568% |
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 26 October 2026 via checked.be.