LJA 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.
LJA CONSULTING
Largest movements
- Receivables within one year +€26,588
up €26,588 (+35.0%), from €75,935 to €102,522
of which Trade receivables: +€48,718
- Tangible fixed assets -€14,012
down €14,012 (-29.1%), from €48,172 to €34,160
of which Furniture and vehicles: -€13,463
- Reserves +€16,276
up €16,276 (+8.6%), from €190,033 to €206,309
- Debts after one year -€6,896
down €6,896 (-40.3%), from €17,131 to €10,235
- Tax, wage and social debts +€4,035
up €4,035 (+17.8%), from €22,646 to €26,682
- Financial income -€13,684
down €13,684 (-95.8%), from €14,286 to €602
of which Non-recurring financial income: -€12,959
- Gross operating margin -€4,071
down €4,071 (-4.5%), from €89,625 to €85,555
- Taxes -€3,056
down €3,056 (-12.4%), from €24,567 to €21,511
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.
Cash bridge derived
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 | €273,479 | €287,543 | +€14,064 | +5.1% |
| Fixed assets | 21/28 | €48,172 | €34,160 | -€14,012 | -29.1% |
| Tangible fixed assets | 22/27 | €48,172 | €34,160 | -€14,012 | -29.1% |
| Plant, machinery and equipment | 23 | €1,755 | €1,206 | -€549 | -31.3% |
| Furniture and vehicles | 24 | €46,417 | €32,954 | -€13,463 | -29.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €225,307 | €253,383 | +€28,076 | +12.5% |
| Amounts receivable within one year | 40/41 | €75,935 | €102,522 | +€26,588 | +35.0% |
| Trade receivables | 40 | €44,378 | €93,096 | +€48,718 | +109.8% |
| Other amounts receivable | 41 | €31,557 | €9,427 | -€22,130 | -70.1% |
| Cash at bank and in hand | 54/58 | €147,175 | €148,450 | +€1,275 | +0.9% |
| Deferred charges and accrued income | 490/1 | €2,197 | €2,411 | +€213 | +9.7% |
| Total equity and liabilities | 10/49 | €273,479 | €287,543 | +€14,064 | +5.1% |
| Equity | 10/15 | €196,233 | €212,509 | +€16,276 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €190,033 | €206,309 | +€16,276 | +8.6% |
| Distributable reserves | 133 | €190,033 | €206,309 | +€16,276 | +8.6% |
| Amounts payable | 17/49 | €77,245 | €75,034 | -€2,211 | -2.9% |
| Amounts payable after more than one year | 17 | €17,131 | €10,235 | -€6,896 | -40.3% |
| Financial debts | 170/4 | €17,131 | €10,235 | -€6,896 | -40.3% |
| Amounts payable within one year | 42/48 | €60,114 | €64,799 | +€4,685 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €6,636 | €6,896 | +€260 | +3.9% |
| Trade debts | 44 | €1,884 | €632 | -€1,253 | -66.5% |
| Suppliers | 440/4 | €1,884 | €632 | -€1,253 | -66.5% |
| Taxes, remuneration and social security | 45 | €22,646 | €26,682 | +€4,035 | +17.8% |
| Taxes | 450/3 | €22,646 | €26,682 | +€4,035 | +17.8% |
| Other amounts payable | 47/48 | €28,947 | €30,589 | +€1,642 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,726 | €14,012 | +€285 | +2.1% |
| Other operating charges | 640/8 | €2,519 | €2,519 | +€0 | 0.0% |
| Gross operating margin | 9900 | €89,625 | €85,555 | -€4,071 | -4.5% |
| Operating profit (loss) | 9901 | €73,380 | €69,024 | -€4,356 | -5.9% |
| Financial income | 75/76B | €14,286 | €602 | -€13,684 | -95.8% |
| Recurring financial income | 75 | €1,327 | €602 | -€725 | -54.6% |
| Non-recurring financial income | 76B | €12,959 | - | -€12,959 | |
| Financial charges | 65/66B | €1,215 | €1,249 | +€34 | +2.8% |
| Recurring financial charges | 65 | €1,215 | €1,249 | +€34 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €86,450 | €68,376 | -€18,074 | -20.9% |
| Income taxes | 67/77 | €24,567 | €21,511 | -€3,056 | -12.4% |
| Profit (loss) for the period | 9904 | €61,883 | €46,865 | -€15,018 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €61,883 | €46,865 | -€15,018 | -24.3% |
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 9 October 2026 via checked.be.