HAJA: what changed
What changed
HAJA
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€19,748
2024 · €22,874-€3,126
Equity
€2,500
2024 · €35,183-€32,683
Cash
€6,005
2024 · €5,409+€597
Balance sheet total
€50,873
2024 · €69,024-€18,151
Largest movements
Assets
- Tangible fixed assets -€11,818
down €11,818 (-49.7%), from €23,802 to €11,984
- Receivables within one year -€7,030
down €7,030 (-18.4%), from €38,160 to €31,130
of which Trade receivables: -€11,553
Equity and liabilities
- Other debts +€33,785
up €33,785 (+3,779%), from €894 to €34,679
- Profit (loss) carried forward -€17,752
no longer reported in 2025 (was €17,752)
- Reserves -€14,931
no longer reported in 2025 (was €14,931)
- Debts after one year -€9,511
no longer reported in 2025 (was €9,511)
- Trade debts -€6,349
down €6,349 (-74.0%), from €8,580 to €2,232
Income statement
- Gross operating margin -€3,891
down €3,891 (-8.5%), from €45,644 to €41,752
- Taxes -€1,100
down €1,100 (-11.2%), from €9,775 to €8,676
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,874
Gross operating margin
-€3,891
Depreciation
-€191
Other operating charges
-€287
Financial income
-€141
Financial charges
+€285
Taxes
+€1,100
Result 2025
€19,748
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€62,394
Investment
€0
Financing
-€61,798
Cash 2024
€5,409
From operations (derived)
+€62,394
Net result for the year
+€19,748
Depreciation
+€11,818
Receivables within one year
+€7,030
Deferred charges and accrued income
-€102
Trade debts
-€6,349
Tax, wage and social debts
-€3,538
Other debts
+€33,785
Financing
-€61,798
Debts after one year
-€9,511
Current portion of long-term debt
+€144
Contributions, distributions and other
-€52,431
Cash 2025
€6,005
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,024 | €50,873 | -€18,151 | -26.3% |
| Fixed assets | 21/28 | €23,802 | €11,984 | -€11,818 | -49.7% |
| Tangible fixed assets | 22/27 | €23,802 | €11,984 | -€11,818 | -49.7% |
| Furniture and vehicles | 24 | €23,802 | €11,984 | -€11,818 | -49.7% |
| Current assets | 29/58 | €45,222 | €38,890 | -€6,332 | -14.0% |
| Amounts receivable within one year | 40/41 | €38,160 | €31,130 | -€7,030 | -18.4% |
| Trade receivables | 40 | €26,085 | €14,532 | -€11,553 | -44.3% |
| Other amounts receivable | 41 | €12,075 | €16,597 | +€4,523 | +37.5% |
| Cash at bank and in hand | 54/58 | €5,409 | €6,005 | +€597 | +11.0% |
| Deferred charges and accrued income | 490/1 | €1,653 | €1,755 | +€102 | +6.2% |
| Total equity and liabilities | 10/49 | €69,024 | €50,873 | -€18,151 | -26.3% |
| Equity | 10/15 | €35,183 | €2,500 | -€32,683 | -92.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,931 | - | -€14,931 | |
| Distributable reserves | 133 | €14,931 | - | -€14,931 | |
| Profit (loss) carried forward | 14 | €17,752 | - | -€17,752 | |
| Amounts payable | 17/49 | €33,841 | €48,373 | +€14,532 | +42.9% |
| Amounts payable after more than one year | 17 | €9,511 | - | -€9,511 | |
| Financial debts | 170/4 | €9,511 | - | -€9,511 | |
| Amounts payable within one year | 42/48 | €24,330 | €48,373 | +€24,043 | +98.8% |
| Current portion of amounts payable after more than one year | 42 | €9,367 | €9,511 | +€144 | +1.5% |
| Trade debts | 44 | €8,580 | €2,232 | -€6,349 | -74.0% |
| Suppliers | 440/4 | €8,580 | €2,232 | -€6,349 | -74.0% |
| Taxes, remuneration and social security | 45 | €5,489 | €1,952 | -€3,538 | -64.4% |
| Taxes | 450/3 | €2,839 | €1,952 | -€888 | -31.3% |
| Remuneration and social security | 454/9 | €2,650 | - | -€2,650 | |
| Other amounts payable | 47/48 | €894 | €34,679 | +€33,785 | +3,779% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,627 | €11,818 | +€191 | +1.6% |
| Other operating charges | 640/8 | €833 | €1,120 | +€287 | +34.4% |
| Gross operating margin | 9900 | €45,644 | €41,752 | -€3,891 | -8.5% |
| Operating profit (loss) | 9901 | €33,183 | €28,814 | -€4,369 | -13.2% |
| Financial income | 75/76B | €250 | €109 | -€141 | -56.4% |
| Recurring financial income | 75 | €250 | €109 | -€141 | -56.4% |
| Financial charges | 65/66B | €784 | €499 | -€285 | -36.3% |
| Recurring financial charges | 65 | €784 | €499 | -€285 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €32,649 | €28,424 | -€4,225 | -12.9% |
| Income taxes | 67/77 | €9,775 | €8,676 | -€1,100 | -11.2% |
| Profit (loss) for the period | 9904 | €22,874 | €19,748 | -€3,126 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,874 | €19,748 | -€3,126 | -13.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.