GJ-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.
GJ-Consult
Largest movements
- Cash +€64,583
up €64,583 (+109%), from €59,218 to €123,801
mainly Net result for the year (+€65,395) and Tax, wage and social debts (+€9,352)
- Receivables within one year -€8,130
down €8,130 (-27.1%), from €29,988 to €21,859
of which Trade receivables: -€8,130
- Deferred charges and accrued income +€2,521
up €2,521 (+498%), from €506 to €3,028
- Tangible fixed assets +€2,113
up €2,113 (+448%), from €471 to €2,584
of which Furniture and vehicles: +€2,584
- Reserves +€55,000
up €55,000 (+92.3%), from €59,618 to €114,618
of which Distributable reserves: +€55,000
- Tax, wage and social debts +€9,352
up €9,352 (+85.7%), from €10,909 to €20,262
- Trade debts -€2,957
down €2,957 (-97.2%), from €3,043 to €86
- Purchases and services -€33,090
no longer reported in 2025 (was €33,090)
- Taxes +€22,526
up €22,526 (+555%), from €4,059 to €26,585
- Gross operating margin +€18,521
up €18,521 (+24.6%), from €75,304 to €93,824
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 | €90,534 | €151,622 | +€61,088 | +67.5% |
| Fixed assets | 21/28 | €821 | €2,934 | +€2,113 | +257% |
| Tangible fixed assets | 22/27 | €471 | €2,584 | +€2,113 | +448% |
| Land and buildings | 22 | €471 | - | -€471 | |
| Furniture and vehicles | 24 | - | €2,584 | +€2,584 | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €89,713 | €148,688 | +€58,975 | +65.7% |
| Amounts receivable within one year | 40/41 | €29,988 | €21,859 | -€8,130 | -27.1% |
| Trade receivables | 40 | €29,988 | €21,859 | -€8,130 | -27.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €59,218 | €123,801 | +€64,583 | +109% |
| Deferred charges and accrued income | 490/1 | €506 | €3,028 | +€2,521 | +498% |
| Total equity and liabilities | 10/49 | €90,534 | €151,622 | +€61,088 | +67.5% |
| Equity | 10/15 | €72,181 | €127,576 | +€55,395 | +76.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €59,618 | €114,618 | +€55,000 | +92.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,559 | €2,559 | = | 0.0% |
| Distributable reserves | 133 | €55,199 | €110,199 | +€55,000 | +99.6% |
| Profit (loss) carried forward | 14 | €163 | €558 | +€395 | +243% |
| Amounts payable | 17/49 | €18,353 | €24,046 | +€5,693 | +31.0% |
| Amounts payable within one year | 42/48 | €17,966 | €24,044 | +€6,078 | +33.8% |
| Trade debts | 44 | €3,043 | €86 | -€2,957 | -97.2% |
| Suppliers | 440/4 | €3,043 | €86 | -€2,957 | -97.2% |
| Taxes, remuneration and social security | 45 | €10,909 | €20,262 | +€9,352 | +85.7% |
| Taxes | 450/3 | €10,909 | €20,262 | +€9,352 | +85.7% |
| Other amounts payable | 47/48 | €4,014 | €3,697 | -€317 | -7.9% |
| Accrued charges and deferred income | 492/3 | €387 | €2 | -€386 | -99.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,090 | - | -€33,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €328 | €1,028 | +€700 | +213% |
| Other operating charges | 640/8 | €1,234 | €903 | -€331 | -26.8% |
| Gross operating margin | 9900 | €75,304 | €93,824 | +€18,521 | +24.6% |
| Operating profit (loss) | 9901 | €73,741 | €91,893 | +€18,152 | +24.6% |
| Financial income | 75/76B | €10 | €115 | +€105 | +1,001% |
| Recurring financial income | 75 | €10 | €115 | +€105 | +1,001% |
| Financial charges | 65/66B | €112 | €28 | -€83 | -74.6% |
| Recurring financial charges | 65 | €112 | €28 | -€83 | -74.6% |
| Profit (loss) for the period before taxes | 9903 | €73,640 | €91,980 | +€18,340 | +24.9% |
| Income taxes | 67/77 | €4,059 | €26,585 | +€22,526 | +555% |
| Profit (loss) for the period | 9904 | €69,581 | €65,395 | -€4,186 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,581 | €65,395 | -€4,186 | -6.0% |
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.