KJANSEN CONSULTANCY: 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.
KJANSEN CONSULTANCY
Largest movements
- Receivables within one year +€13,455
up €13,455 (+215%), from €6,253 to €19,708
of which Trade receivables: +€18,807
- Deferred charges and accrued income +€5,497
up €5,497 (+1,182%), from €465 to €5,962
- Cash +€4,473
up €4,473 (+12.0%), from €37,198 to €41,671
mainly Net result for the year (+€31,415) and Depreciation (+€2,653)
- Tangible fixed assets +€1,612
up €1,612 (+26.4%), from €6,098 to €7,710
of which Other tangible fixed assets: +€3,440
- Profit (loss) carried forward +€24,161
up €24,161 (+142%), from €16,994 to €41,155
- Other debts +€2,241
up €2,241 (+43.2%), from €5,183 to €7,424
- Tax, wage and social debts -€900
down €900 (-15.3%), from €5,885 to €4,984
of which Remuneration and social security: -€2,436
- Gross operating margin +€44,688
up €44,688, from -€455 to €44,232
- Taxes +€6,816
up €6,816 (+1,934%), from €352 to €7,168
- Depreciation -€531
down €531 (-16.7%), from €3,184 to €2,653
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 | €50,014 | €75,050 | +€25,036 | +50.1% |
| Fixed assets | 21/28 | €6,098 | €7,710 | +€1,612 | +26.4% |
| Tangible fixed assets | 22/27 | €6,098 | €7,710 | +€1,612 | +26.4% |
| Furniture and vehicles | 24 | €1,829 | €0 | -€1,829 | -100% |
| Other tangible fixed assets | 26 | €4,269 | €7,710 | +€3,440 | +80.6% |
| Current assets | 29/58 | €43,916 | €67,341 | +€23,424 | +53.3% |
| Amounts receivable within one year | 40/41 | €6,253 | €19,708 | +€13,455 | +215% |
| Trade receivables | 40 | €516 | €19,324 | +€18,807 | +3,642% |
| Other amounts receivable | 41 | €5,737 | €384 | -€5,352 | -93.3% |
| Cash at bank and in hand | 54/58 | €37,198 | €41,671 | +€4,473 | +12.0% |
| Deferred charges and accrued income | 490/1 | €465 | €5,962 | +€5,497 | +1,182% |
| Total equity and liabilities | 10/49 | €50,014 | €75,050 | +€25,036 | +50.1% |
| Equity | 10/15 | €37,454 | €61,615 | +€24,161 | +64.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,994 | €41,155 | +€24,161 | +142% |
| Amounts payable | 17/49 | €12,560 | €13,436 | +€875 | +7.0% |
| Amounts payable within one year | 42/48 | €12,560 | €13,436 | +€875 | +7.0% |
| Trade debts | 44 | €1,493 | €1,028 | -€465 | -31.2% |
| Suppliers | 440/4 | €1,493 | €1,028 | -€465 | -31.2% |
| Taxes, remuneration and social security | 45 | €5,885 | €4,984 | -€900 | -15.3% |
| Taxes | 450/3 | €3,449 | €4,984 | +€1,535 | +44.5% |
| Remuneration and social security | 454/9 | €2,436 | - | -€2,436 | |
| Other amounts payable | 47/48 | €5,183 | €7,424 | +€2,241 | +43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,184 | €2,653 | -€531 | -16.7% |
| Other operating charges | 640/8 | €502 | €547 | +€45 | +8.9% |
| Gross operating margin | 9900 | -€455 | €44,232 | +€44,688 | |
| Operating profit (loss) | 9901 | -€4,142 | €41,031 | +€45,173 | |
| Financial income | 75/76B | €112 | €181 | +€70 | +62.4% |
| Recurring financial income | 75 | €112 | €181 | +€70 | +62.4% |
| Financial charges | 65/66B | €2,571 | €2,630 | +€59 | +2.3% |
| Recurring financial charges | 65 | €2,571 | €2,630 | +€59 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,601 | €38,583 | +€45,184 | |
| Income taxes | 67/77 | €352 | €7,168 | +€6,816 | +1,934% |
| Profit (loss) for the period | 9904 | -€6,954 | €31,415 | +€38,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,954 | €31,415 | +€38,368 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.