NEJEN CONSULTING: what changed
What changed
NEJEN CONSULTING
NACE 62.900, Other information technology and computer services
filed annual accounts (NBB)
Net result for the year
€58,344
2024 · €72,171-€13,827
Equity
€273,713
2024 · €255,369+€18,344
Cash
€14,695
2024 · €55,720-€41,024
Balance sheet total
€326,323
2024 · €336,904-€10,581
Largest movements
Assets
- Cash -€41,024
down €41,024 (-73.6%), from €55,720 to €14,695
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€29,353)
- Receivables within one year +€29,353
up €29,353 (+26.5%), from €110,679 to €140,032
of which Trade receivables: +€19,381
Equity and liabilities
- Tax, wage and social debts -€15,609
down €15,609 (-63.4%), from €24,635 to €9,026
of which Taxes: -€16,084
- Reserves +€10,000
up €10,000 (+4.1%), from €241,860 to €251,860
of which Distributable reserves: +€10,000
- Other debts -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Profit (loss) carried forward +€8,344
up €8,344 (+752%), from €1,109 to €9,453
Income statement
- Gross operating margin -€21,634
down €21,634 (-17.9%), from €120,811 to €99,177
- Taxes -€6,451
down €6,451 (-22.1%), from €29,198 to €22,748
- Financial income +€1,839
up €1,839 (+33.4%), from €5,505 to €7,344
of which Financial income: +€1,839
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
€72,171
Gross operating margin
-€21,634
Staff costs
-€898
Depreciation
-€184
Other operating charges
-€45
Other operating items
-€86
Financial income
+€1,839
Financial charges
+€728
Taxes
+€6,451
Result 2025
€58,344
raises the resultlowers the resultnot broken down further in the accounts
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
+€958
Investment
-€1,982
Financing
-€40,000
Cash 2024
€55,720
From operations (derived)
+€958
Net result for the year
+€58,344
Depreciation
+€2,391
Receivables within one year
-€29,353
Deferred charges and accrued income
-€1,500
Trade debts
-€3,305
Tax, wage and social debts
-€15,609
Other debts
-€10,000
Accrued charges and deferred income
-€10
Investment (derived)
-€1,982
Investment in fixed assets (net)
-€1,982
Financing
-€40,000
Contributions, distributions and other
-€40,000
Cash 2025
€14,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €336,904 | €326,323 | -€10,581 | -3.1% |
| Fixed assets | 21/28 | €10,711 | €10,302 | -€409 | -3.8% |
| Tangible fixed assets | 22/27 | €10,686 | €10,277 | -€409 | -3.8% |
| Furniture and vehicles | 24 | - | €1,798 | +€1,798 | |
| Other tangible fixed assets | 26 | €10,686 | €8,479 | -€2,207 | -20.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €326,193 | €316,021 | -€10,172 | -3.1% |
| Amounts receivable within one year | 40/41 | €110,679 | €140,032 | +€29,353 | +26.5% |
| Trade receivables | 40 | €49,320 | €68,701 | +€19,381 | +39.3% |
| Other amounts receivable | 41 | €61,359 | €71,331 | +€9,971 | +16.3% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,720 | €14,695 | -€41,024 | -73.6% |
| Deferred charges and accrued income | 490/1 | €9,794 | €11,294 | +€1,500 | +15.3% |
| Total equity and liabilities | 10/49 | €336,904 | €326,323 | -€10,581 | -3.1% |
| Equity | 10/15 | €255,369 | €273,713 | +€18,344 | +7.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €241,860 | €251,860 | +€10,000 | +4.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €240,000 | €250,000 | +€10,000 | +4.2% |
| Profit (loss) carried forward | 14 | €1,109 | €9,453 | +€8,344 | +752% |
| Amounts payable | 17/49 | €81,535 | €52,610 | -€28,925 | -35.5% |
| Amounts payable within one year | 42/48 | €81,525 | €52,610 | -€28,915 | -35.5% |
| Trade debts | 44 | €6,890 | €3,584 | -€3,305 | -48.0% |
| Suppliers | 440/4 | €6,890 | €3,584 | -€3,305 | -48.0% |
| Taxes, remuneration and social security | 45 | €24,635 | €9,026 | -€15,609 | -63.4% |
| Taxes | 450/3 | €18,632 | €2,549 | -€16,084 | -86.3% |
| Remuneration and social security | 454/9 | €6,003 | €6,477 | +€474 | +7.9% |
| Other amounts payable | 47/48 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Accrued charges and deferred income | 492/3 | €10 | €0 | -€10 | -100% |
| Non-recurring operating income | 76A | €0 | €66 | +€65 | +13,891% |
| Remuneration, social security and pensions | 62 | €19,071 | €19,968 | +€898 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €2,391 | +€184 | +8.3% |
| Other operating charges | 640/8 | €1,189 | €1,234 | +€45 | +3.8% |
| Non-recurring operating charges | 66A | €247 | €333 | +€86 | +34.6% |
| Gross operating margin | 9900 | €120,811 | €99,177 | -€21,634 | -17.9% |
| Operating profit (loss) | 9901 | €98,097 | €75,251 | -€22,846 | -23.3% |
| Financial income | 75/76B | €5,505 | €7,344 | +€1,839 | +33.4% |
| Recurring financial income | 75 | €5,505 | €7,344 | +€1,839 | +33.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,232 | €1,504 | -€728 | -32.6% |
| Recurring financial charges | 65 | €2,163 | €1,504 | -€659 | -30.5% |
| Non-recurring financial charges | 66B | €69 | €0 | -€69 | -100% |
| Profit (loss) for the period before taxes | 9903 | €101,369 | €81,092 | -€20,278 | -20.0% |
| Income taxes | 67/77 | €29,198 | €22,748 | -€6,451 | -22.1% |
| Profit (loss) for the period | 9904 | €72,171 | €58,344 | -€13,827 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €72,171 | €58,344 | -€13,827 | -19.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.