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
- Cash +€101,195
up €101,195 (+172%), from €58,835 to €160,030
mainly Net result for the year (+€114,853) and Current portion of long-term debt (+€31,993)
- Tangible fixed assets +€47,733
up €47,733 (+758%), from €6,301 to €54,034
of which Furniture and vehicles: +€50,185
- Receivables within one year +€29,648
up €29,648 (+45.7%), from €64,887 to €94,535
of which Other amounts receivable: +€23,924
- Reserves +€114,000
up €114,000 (+105%), from €108,800 to €222,800
- Current portion of long-term debt +€31,993
up €31,993 (+253%), from €12,650 to €44,643
- Debts after one year +€21,468
up €21,468 (+426%), from €5,045 to €26,513
- Trade debts +€10,201
up €10,201 (+1,314%), from €776 to €10,977
- Gross operating margin +€89,035
up €89,035 (+108%), from €82,523 to €171,558
- Taxes +€11,540
up €11,540 (+47.9%), from €24,075 to €35,615
- Depreciation +€6,923
up €6,923 (+82.9%), from €8,346 to €15,269
- Financial charges +€2,973
up €2,973 (+237%), from €1,256 to €4,228
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 | €132,099 | €309,896 | +€177,797 | +135% |
| Fixed assets | 21/28 | €6,301 | €54,034 | +€47,733 | +758% |
| Tangible fixed assets | 22/27 | €6,301 | €54,034 | +€47,733 | +758% |
| Plant, machinery and equipment | 23 | €584 | €1,525 | +€941 | +161% |
| Furniture and vehicles | 24 | €2,324 | €52,509 | +€50,185 | +2,159% |
| Leasing and similar rights | 25 | €3,392 | €0 | -€3,392 | -100% |
| Current assets | 29/58 | €125,798 | €255,863 | +€130,064 | +103% |
| Amounts receivable within one year | 40/41 | €64,887 | €94,535 | +€29,648 | +45.7% |
| Trade receivables | 40 | €47,587 | €53,311 | +€5,724 | +12.0% |
| Other amounts receivable | 41 | €17,300 | €41,224 | +€23,924 | +138% |
| Cash at bank and in hand | 54/58 | €58,835 | €160,030 | +€101,195 | +172% |
| Deferred charges and accrued income | 490/1 | €2,077 | €1,297 | -€779 | -37.5% |
| Total equity and liabilities | 10/49 | €132,099 | €309,896 | +€177,797 | +135% |
| Equity | 10/15 | €112,399 | €226,419 | +€114,020 | +101% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €108,800 | €222,800 | +€114,000 | +105% |
| Distributable reserves | 133 | €108,800 | €222,800 | +€114,000 | +105% |
| Profit (loss) carried forward | 14 | €99 | €119 | +€20 | +20.2% |
| Amounts payable | 17/49 | €19,700 | €83,477 | +€63,777 | +324% |
| Amounts payable after more than one year | 17 | €5,045 | €26,513 | +€21,468 | +426% |
| Financial debts | 170/4 | €5,045 | €26,513 | +€21,468 | +426% |
| Amounts payable within one year | 42/48 | €14,655 | €56,964 | +€42,309 | +289% |
| Current portion of amounts payable after more than one year | 42 | €12,650 | €44,643 | +€31,993 | +253% |
| Trade debts | 44 | €776 | €10,977 | +€10,201 | +1,314% |
| Suppliers | 440/4 | €776 | €10,977 | +€10,201 | +1,314% |
| Taxes, remuneration and social security | 45 | €1,228 | €511 | -€718 | -58.4% |
| Taxes | 450/3 | €1,228 | €511 | -€718 | -58.4% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,346 | €15,269 | +€6,923 | +82.9% |
| Other operating charges | 640/8 | €1,177 | €2,611 | +€1,434 | +122% |
| Gross operating margin | 9900 | €82,523 | €171,558 | +€89,035 | +108% |
| Operating profit (loss) | 9901 | €73,000 | €153,678 | +€80,678 | +111% |
| Financial income | 75/76B | €472 | €1,019 | +€546 | +116% |
| Recurring financial income | 75 | €472 | €1,019 | +€546 | +116% |
| Financial charges | 65/66B | €1,256 | €4,228 | +€2,973 | +237% |
| Recurring financial charges | 65 | €1,256 | €4,228 | +€2,973 | +237% |
| Profit (loss) for the period before taxes | 9903 | €72,217 | €150,468 | +€78,251 | +108% |
| Income taxes | 67/77 | €24,075 | €35,615 | +€11,540 | +47.9% |
| Profit (loss) for the period | 9904 | €48,142 | €114,853 | +€66,711 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €48,142 | €114,853 | +€66,711 | +139% |
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 28 October 2026 via checked.be.