GJ 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.
GJ CONSULTING
Largest movements
- Tangible fixed assets -€20,554
down €20,554 (-40.5%), from €50,805 to €30,250
of which Furniture and vehicles: -€22,093
- Cash +€17,341
up €17,341 (+15.2%), from €113,939 to €131,280
mainly Net result for the year (+€243,261) and Depreciation (+€23,333)
- Receivables after one year -€15,000
down €15,000 (-9.3%), from €162,162 to €147,162
- Receivables within one year +€4,561
up €4,561 (+134%), from €3,402 to €7,962
of which Other amounts receivable: +€2,585
- Other debts +€18,201
up €18,201 (+9.7%), from €188,571 to €206,771
- Debts after one year -€13,905
down €13,905 (-74.9%), from €18,573 to €4,668
- Tax, wage and social debts -€7,825
down €7,825 (-8.3%), from €93,757 to €85,932
- Trade debts -€5,108
down €5,108 (-63.6%), from €8,030 to €2,922
- Current portion of long-term debt -€4,608
down €4,608 (-24.9%), from €18,513 to €13,905
- Gross operating margin +€18,193
up €18,193 (+5.7%), from €321,522 to €339,715
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 | €332,959 | €319,309 | -€13,650 | -4.1% |
| Fixed assets | 21/28 | €53,305 | €32,750 | -€20,554 | -38.6% |
| Tangible fixed assets | 22/27 | €50,805 | €30,250 | -€20,554 | -40.5% |
| Plant, machinery and equipment | 23 | €1,532 | €3,071 | +€1,539 | +100% |
| Furniture and vehicles | 24 | €49,273 | €27,180 | -€22,093 | -44.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €279,654 | €286,559 | +€6,904 | +2.5% |
| Amounts receivable after more than one year | 29 | €162,162 | €147,162 | -€15,000 | -9.3% |
| Other amounts receivable | 291 | €162,162 | €147,162 | -€15,000 | -9.3% |
| Amounts receivable within one year | 40/41 | €3,402 | €7,962 | +€4,561 | +134% |
| Trade receivables | 40 | - | €1,975 | +€1,975 | |
| Other amounts receivable | 41 | €3,402 | €5,987 | +€2,585 | +76.0% |
| Cash at bank and in hand | 54/58 | €113,939 | €131,280 | +€17,341 | +15.2% |
| Deferred charges and accrued income | 490/1 | €151 | €155 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €332,959 | €319,309 | -€13,650 | -4.1% |
| Equity | 10/15 | €5,100 | €5,100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €327,859 | €314,209 | -€13,650 | -4.2% |
| Amounts payable after more than one year | 17 | €18,573 | €4,668 | -€13,905 | -74.9% |
| Financial debts | 170/4 | €18,573 | €4,668 | -€13,905 | -74.9% |
| Amounts payable within one year | 42/48 | €308,871 | €309,530 | +€659 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €18,513 | €13,905 | -€4,608 | -24.9% |
| Trade debts | 44 | €8,030 | €2,922 | -€5,108 | -63.6% |
| Suppliers | 440/4 | €8,030 | €2,922 | -€5,108 | -63.6% |
| Taxes, remuneration and social security | 45 | €93,757 | €85,932 | -€7,825 | -8.3% |
| Taxes | 450/3 | €93,757 | €85,932 | -€7,825 | -8.3% |
| Other amounts payable | 47/48 | €188,571 | €206,771 | +€18,201 | +9.7% |
| Accrued charges and deferred income | 492/3 | €416 | €12 | -€404 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,299 | €23,333 | -€1,967 | -7.8% |
| Other operating charges | 640/8 | €255 | €262 | +€7 | +2.8% |
| Gross operating margin | 9900 | €321,522 | €339,715 | +€18,193 | +5.7% |
| Operating profit (loss) | 9901 | €295,969 | €316,121 | +€20,152 | +6.8% |
| Financial income | 75/76B | €7,638 | €4,957 | -€2,681 | -35.1% |
| Recurring financial income | 75 | €7,638 | €4,957 | -€2,681 | -35.1% |
| Financial charges | 65/66B | €923 | €630 | -€293 | -31.7% |
| Recurring financial charges | 65 | €923 | €630 | -€293 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €302,684 | €320,448 | +€17,764 | +5.9% |
| Income taxes | 67/77 | €75,921 | €77,187 | +€1,266 | +1.7% |
| Profit (loss) for the period | 9904 | €226,763 | €243,261 | +€16,498 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €226,763 | €243,261 | +€16,498 | +7.3% |
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 21 October 2026 via checked.be.