NJ CONSULT: 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.
NJ CONSULT
Largest movements
- Cash +€7,614
up €7,614 (+49.6%), from €15,360 to €22,974
mainly Net result for the year (+€7,275) and Other debts (+€1,351)
- Tangible fixed assets +€1,600
up €1,600 (+84.2%), from €1,900 to €3,499
of which Plant, machinery and equipment: +€1,461
- Receivables within one year +€781
up €781 (+317.0%), from €246 to €1,028
of which Trade receivables: +€1,028
- Formation expenses -€355
down €355 (-32.3%), from €1,098 to €743
- Reserves +€7,275
up €7,275 (+104.5%), from €6,963 to €14,238
- Other debts +€1,351
up €1,351 (+60.8%), from €2,222 to €3,573
- Accrued charges and deferred income +€787
up €787, from €0 to €787
- Tax, wage and social debts +€419
up €419 (+5.8%), from €7,228 to €7,646
of which Remuneration and social security: +€2,461
- Trade debts -€307
down €307 (-100.0%), from €307 to €0
- Gross operating margin +€1,339
up €1,339 (+12.0%), from €11,191 to €12,530
- Depreciation +€683
up €683 (+114.6%), from €596 to €1,280
- Taxes +€368
up €368 (+11.6%), from €3,161 to €3,529
- Financial income -€191
down €191 (-100.0%), from €191 to €0
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 | €18,720 | €28,244 | +€9,525 | +50.9% |
| Formation expenses | 20 | €1,098 | €743 | -€355 | -32.3% |
| Fixed assets | 21/28 | €1,900 | €3,499 | +€1,600 | +84.2% |
| Tangible fixed assets | 22/27 | €1,900 | €3,499 | +€1,600 | +84.2% |
| Plant, machinery and equipment | 23 | - | €1,461 | +€1,461 | |
| Furniture and vehicles | 24 | €1,900 | €2,038 | +€139 | +7.3% |
| Current assets | 29/58 | €15,722 | €24,002 | +€8,280 | +52.7% |
| Amounts receivable within one year | 40/41 | €246 | €1,028 | +€781 | +317.0% |
| Trade receivables | 40 | - | €1,028 | +€1,028 | |
| Other amounts receivable | 41 | €246 | €0 | -€246 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,360 | €22,974 | +€7,614 | +49.6% |
| Deferred charges and accrued income | 490/1 | €115 | €0 | -€115 | -100.0% |
| Total equity and liabilities | 10/49 | €18,720 | €28,244 | +€9,525 | +50.9% |
| Equity | 10/15 | €8,963 | €16,238 | +€7,275 | +81.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,963 | €14,238 | +€7,275 | +104.5% |
| Distributable reserves | 133 | €6,963 | €14,238 | +€7,275 | +104.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €9,757 | €12,007 | +€2,250 | +23.1% |
| Amounts payable within one year | 42/48 | €9,757 | €11,220 | +€1,463 | +15.0% |
| Trade debts | 44 | €307 | €0 | -€307 | -100.0% |
| Suppliers | 440/4 | €307 | €0 | -€307 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,228 | €7,646 | +€419 | +5.8% |
| Taxes | 450/3 | €7,228 | €5,186 | -€2,042 | -28.3% |
| Remuneration and social security | 454/9 | €0 | €2,461 | +€2,461 | |
| Other amounts payable | 47/48 | €2,222 | €3,573 | +€1,351 | +60.8% |
| Accrued charges and deferred income | 492/3 | €0 | €787 | +€787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €596 | €1,280 | +€683 | +114.6% |
| Other operating charges | 640/8 | €285 | €303 | +€19 | +6.5% |
| Gross operating margin | 9900 | €11,191 | €12,530 | +€1,339 | +12.0% |
| Operating profit (loss) | 9901 | €10,310 | €10,947 | +€637 | +6.2% |
| Financial income | 75/76B | €191 | €0 | -€191 | -100.0% |
| Recurring financial income | 75 | €191 | €0 | -€191 | -100.0% |
| Financial charges | 65/66B | €101 | €143 | +€42 | +41.2% |
| Recurring financial charges | 65 | €101 | €143 | +€42 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €10,399 | €10,804 | +€405 | +3.9% |
| Income taxes | 67/77 | €3,161 | €3,529 | +€368 | +11.6% |
| Profit (loss) for the period | 9904 | €7,238 | €7,275 | +€37 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,238 | €7,275 | +€37 | +0.5% |
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 11 October 2026 via checked.be.